Tìm hiểu về Cost management plan trong đề thi PMP 


Cost management plan là Output duy nhất của quy trình Plan cost management plan, thuộc mảng kiến thức Project cost management. Theo PMBOK Cost management plan được mô tả như sau:


Cost management plan describes how the project cost will be planned, structured, and controlled.

  1. The cost management processes and their associated tools and techniques are documented in the cost management plan.
  2. Cost management plan can establish as the following:
    • Units of measure: unit used in measurements is defined for each of the resources, such as staff hours, staff days, currency form…
    • Level of precision: Activity cost estimates will be rounded up or down based on the scope of activities and how big of the project.
    • Level of accuracy: The acceptable range (eg: +- 10%) used in determining realistic activity cost estimates, an amount for contingencies.
    • Organizational procedures links: The WBS component used for the project cost accounting is called the control account. Each control account is assigned an account number which links directly to the accounting system.
    • Control threshold: Variance thresholds for monitoring cost performance. Typically expressed as percentage deviations from the baseline plan.
    • Rules of performance measurement: Define the points measurement, control account, and the tracking methodologies; and reporting formats.

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