İnşaat projelerinin mal sahibi adına yönetiminde maliyet kontrolü için bir varyans analizi modelinin biçimlendirilmesi

Abstract

Günümüzde, inşaat projelerinin gerçekleştirilmesi sürecinde, sözleşmenin tanıdığı sınırlar içinde karar verici durumunda olan mal sahibi adına proje faaliyetinin yürütülmesi ve kontrol edilmesi gerekliliği giderek önem kazanmaktadır. Genellikle yapı sektörüne yabancı olan mal sahipleri adına maliyet kontrolünü gerçekleştirecek örgütsel birim Proje Yönetimi'dir. Malsahibi adına gerçekleştirilen maliyet kontrolünün amacı, mal sahibinin finansal durumunu inşaatın gelişimi ile paralel olarak düzenleyebilmesine yöneliktir ve bu kapsamda maliyetlerdeki sapmaların saptanarak bu doğrultuda yeni kararlar alınması söz konusudur. Mal sahibi adına maliyet kontrolünü gerçekleştirecek olan proje yönetiminin kullanabileceği en önemli teknik Varyans Analizi Tekniği' dir. Bu nedenle çalışmanın amacı, proje faaliyeti kapsamında, yüklenici işletmelerde maliyet kontrolünü gerçekleştirmek için kullanılan Varyans Analizi'nin mal sahibi adına maliyet kontrolünün gerçekleştirilmesi için uyarlanması ve biçimlendirilmesidir. Bu amaçla, çalışmanın 2. Bölümünde proje yönetimi kavramı tüm boyutlarıyla ele alınmıştır. Bu çalışmada ulaşılabilen literatürün proje yönetiminin bir yada birkaç alanına yönelik olduğu, proje yönetiminin tüm boyutlarına ilişkin kapsamlı bir çalışma olmadığı görülmüştür. Bu nedenle proje yönetimini tüm boyutlarıyla tanımlamak ve temel çerçevesini oluşturmak için, bu bölümde proje yönetimi kavramı, proje yönetiminin temel görevleri ve bu görevleri yerine getirmek için kullandığı yöntemler ele alınmıştır. Amaç öncelikle, proje yönetiminin görevleri ve kullandığı yöntemlerin bir bütün halinde tanıtımıdır. Çalışmanın 3. Bölümünde, çalışmanın ikinci bölümünde değinilen ve proje yöneticisinin yüklenici işletme içinde maliyet kontrolünü gerçekleştirmek için kullandığı en etkin tekniklerden biri olan Varyans Analizi ele alınmıştır. Erişilebilen literatür içinde Varyans Analizinin daha çok yüklenici işletmeler açısından ele alındığı görülmektedir. Bu literatürde yer alan Varyans Analizleri mal sahibi adına maliyet kontrolünü gerçekleştirmek için elverişli yapıda değildir. Bu nedenle çalışmanın 4. Bölümünde, üçüncü bölümde anlatılan Varyans Analizi, mal sahibi adına maliyet kontrolünün gerçekleştirilmesi için uyarlanarak biçimlendirilmiştir ve modelin kullanım koşulları tanımlanmıştır.

Today, the necessity of administration and control of project activities in the name of the owner who has to make decisions in the process of construction project realization is getting great importance. The most effective method used by the project manager carrying out the cost control in the name of the owners who are usually strange to this subject is the Variance Technique. The subject of this study is to form the Variance Analysis used by contracting firms for cost control in order to carrying out the cost control in the name of the owner. It is important that the owner can foresee the costs in respect of being able to arrange his payments. That the owner cannot pay the claims regularly because of being unprepared to any increase on the building costs leads to hitches and delays in many construction project. Therefore, the control of the costs in the name of the owner is too important. The cost control in the name of the owner is involved in the project management activity. Therefore, the concept of project management is treated with all aspects in chapter 2. This chapter consists of the concept of project management, the basic functions of project management and the methods for carrying out these functions. Project management is a concept the importance of which is growing day by day. In construction project management, a control authority is necessary and this control authority is the project management. During the administration of construct in projects, there are two different activities of project management: * Project management is a specific and functional unit in the contracting firm. In this case, the project ?viii- manager is a person or a subdepartmant in the contracting firm. * Project management is an independent organization and is employed by the owner versus a determined wage. Project management activities existing in these case organization structures are functions which can be exist at the same time. The concepts of project and management can be defined as below: * Project is a complex, new and risky activity and the start and the end of which are determined, while it has cost and duration constructions. * Management is the coordination of human and resource factors oriented to. certain goals. Bringing the both definitions together, project management in construction sector is a system obtaining the planning, the realizetion, the control and the management of goals relating to buildings. After schieving the goals, i.e. completing the building, the system breaks up. The project manager has 3 main functions to perform when managing a project. These functions are: - Planning - Administration - Control Planning is the process of determining who is going to do what, when, where and how. Administration is a function beginning after the plans are prepared, the organizational structure is determined and the physical and social elements are brought all together. The subject of administration is to lead the staff in the firm to work in a most effectively and productively way. Control is the bundle of the operations of comparing the planned and actual costs, identifying and analyzing the differences and taking improving steps. Control seeks answers to the questions of: -IX- - what has been done? - how it could be done? - how it can be improved? The project manager uses many methods when performing the planning, administration and control functions. These methods are listed below: Work Breakdown Structure Project Specifications Manpower Planning Charts Gannt / Bar Charts Network Analysis - Critical Path Method (CPM) - Program Evaluatin and Review Techniques (PERT) - Predence Network Risk Analysis S Charts Milestone Charts Information Systems Decision Making Techniques Evaluation Techniques Variance Analysis In the literature attained, it is seen that only special areas of project management are studied. In chapter2, these methods are explained in order to understand all aspects of project management and to treat the project management as a whole. One of the most important subjects of projects is the cost control. Variance Analysis is one of the most effective methods in this manner which can be used by project manager for performing the functions of cost control. In chapter3, Variance Analysis as the one of most effective and adequate techniques used by the project manager for cost control is studied in all aspects. Variance Analysis is based on the comparison of the planned and actual costs and the identification of the differences between them. The subject of the project manager carrying out the Variance Analysis is to take improving steps in the original budget or to show the reason for a new planning. The questions below are importtant during the Variance Analysis: * What is the problem leading to deviation? * How effective is the deviation on duration, cost -x- and performance? * What are the other affects if any exist? * What kind of improving steps are planned? * What are the expected results of these improving steps? In order to carrying out the Variance Analysis, the project management must be familiar with the concepts below: - Butgeted Cost for Work Sheduled (BCWS) - Butgeted Cost for Work Performed (BCWP) - Actual Cost for Work Performed (ACWP) With these cost data constituting the Variance Analysis Tables, variances in construction process can be calculated. By using the concepts above, two kinds of variance can be calculated: 1-Cost Variance = BCWP - ACWP This shows the difference between the planned and actual costs. Two kinds of cost variance may occur: - Negative variance: If the difference between the planned and actual costs is negative, this means that the costs are increasing and this is anegative (undesirable) case. - Positive Variance: If the difference the planned and the actual costs is positive, this means that the costs are decreasing and this is a positive (desirable) case. 2 -Program Variance = BCWS - BCWP This is the indicator of the difference between the work amount planned to be carrying out in a certain period and the work amount performed actually in that period. In other words, it shows the cost performans of the work carried out. Two kinds of variance may occur: - Negative Variance: If the difference between the cost of the work amount planned and the cost of the work amount performed is negative, this is a nagative (undesirable) case. -xi- - Positive Variance: If the difference between the cost of the work amount planned and the cost of the work amount performed is positive, this means that the work is going ahead of the program and this is apositive (desirable) case. In Variance Analysis, the costs are calculeted monthly or totally (from the start to the end of the end of the month of the report ) and whether there is a variance or not is identified. So, the development of the construction is monitored in respect of costs and it is determined whether there is a need to make new decision or not. In the literature attained, the Varianca Analysis is treated in respect of contracting firms. The variance Analysis in the literatür in question are not able to carry out the cost control in the name of the owner. The achieve this, Variance Analysis is formed in order to carry out the cost control in the name of the owner and the circumtances for using this model formed are defined in chapter 4. This structure of the Varyans Analysis is performed by assuming that the construction work is rewarded to a number of constractors and that the contracts signed by the parties base upon unit price. In addition, these contracts suggest additional payments for; - Escalation differences - Price differences for materials specified in the contract. The costs which occur during the construction phase in respect of the owner and which should be controlled by the project manager are the preliminary costs. Preliminary costs can be summarized 4 main headings: 1- Cost of land 2- Cost of intrastructure 3- Cost of building 4- Cost of equipment 5- Cost of facilities 6- Other costs The breakdown of the preliminary costs above constitues the costs centers which must be controlled from the viewpoint of the owner. -xi i- In this respect, 3 kinds of Variance Analysis Tables are developed in order to obtain the cost control in the name of the owner. 1- Mateal Price Difference Table 2- Production Cost Variance Table 3- Cost Centers Variance Table The principle of using the Variance Analysis Tables is to arrange the production information received from the contractors in the production center table and to transfer the outputs to the cost center Variance tables. As result, it is attempted to form a Variance Analysis Model by starting out the variance analysis being used in the contracting firms in in order to obtain the cost control in the name of the owner. The model, developed is oriented to inform the owner about the costs and to make improving steps by making new decisions if any costs increase axists. So, the project activities can develope according to the possibilities, requests and financial conditions of the owner.