Michele Guttenberger, MPM
A successful project manager lives in the world of actuals. The principles of project management are having the Budgeted Cost for Work Performed (BCWP) match up to the Actual Cost of Work Performed (ACWP). The key operative word here is “Actual”. The deceptive paired words are a “Budget” word start with a “Performed” word end. Not all the costs in a budget are associated to tasks. This is the pitfall of many project cost overruns that accounts for items as project expenditures and not future investments. How many situations are there where capital equipment is purchased in order to achieve a project endeavor. These asset requirements are rarely accounted as a milestone event that is noted in project status charts. Who champions and authorizes new capital asset investments that enables a project to take flight? The paradox of this argument is that - the cost was not for this project alone but for the long term pay-off on future projects. Although, it doesn’t appear on Gannt Charts, it is certain it will be listed in the company’s financial statements. The budgeted cost part of project management beckons project leaders to connect with business financials beyond the life of the project. There is no project metric that shows the return on investment of new capital assets dedicated to a project beyond the project’s conclusion. To be masters of the “World of Actuals” one needs to know how to navigate a project’s investment funds as well as the performance of design engineering. The future of other projects needs to be budgeted into the actuals of the current project. The “Actual World “is where the design engineer and the financial planner merge into the same universe that is called a fully committed project with promised successor
一个成功的项目经理生活在现实的世界里。项目管理的原则是使已完成工作的预算成本(BCWP)与已完成工作的实际成本(ACWP)相匹配。这里的关键词是“实际”。容易造成无解的相对应的是以“预算”开头，以“执行”结尾。预算中并非所有的成本都与任务相关。这是许多项目成本超支的陷阱，将这些成本被作为项目支出而不是未来投资。有多少情况下，为了实现一个项目的成功，需要购买资本设备。在项目状态图中，这些资产需求很少被认为是一个里程碑事件。谁支持和授权新的资本资产投资，使项目能够起飞?这种观点的矛盾之处在于——成本并不仅仅是这个项目，而是未来项目的长期回报。虽然它没有出现在甘特图上，但它肯定会出现在公司的财务报表中。项目管理的预算成本部分要求项目负责人在项目生命周期之外与商业财务联系。没有项目度量可以显示在项目结束后用于项目的新资本资产的投资回报。要成为“现实世界”的主人，你需要知道如何驾驭一个项目的投资资金和设计工程的表现。其他项目的未来需要编入当前项目的实际预算中。在“现实世界”中，设计工程师和财务规划师融合在同一个宇宙中，这被称为一个完全承诺的项目和承诺的继任者。
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