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APPENDI
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A ちfC cS良 E

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ma t
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e r
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onf orthePr ocessI
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ProposedSc opeGr a
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Me mber shipInforma t
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ntroduction,Applicat
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cs)

AUTHORI
NDEX
 PREFACE

●
Cos
tEngl
nee
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Whoa
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Sojustwhatisc
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Cos tEnglne
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udgmentande xpe-
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onofscie
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fi
cpr l
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questoproblemsofbusi
nessandpr o 一

gramplannmg;c os
testi
ma ti
ng;eco
nomicandf inancialanal
ysュ
s;costengl
neerl
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ma ndproj
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ageme叫 pla-1 nga ndscheduli
ng;andcostands cheduleperf
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Whatt
hissaysisthatt
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act
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lec
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lycal
ledco
stengme
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Whil
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"thr
oug
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stmanag
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t'sel
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ol redef
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′da pt
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oll
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ine ers"a nde ngine eringaremos tofte nresponsibleforcre
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it
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i hes ki
lls
andknowl e dgene ededby血a tdime nsiona re〟bus i
ne ssandpr ogram pl a
-1 ng;C OStest
ima t
ing;economi candf i
nanc i
alanaly-
si
s;cos te
ngl neerlng;Pr ograma ndpr ojectma nage me nt;planninga nds chedulng;a
i ndc ostands chedulepe rf
orma ncemea s-
ureme ntandc ha ngec ont r
ol･
′′Al lt
he sefunc t
ionsar epe rformedina nintegra
tedwa y血r ought heproc es
sofTCM･

Costenglneer
SOft
enspecial
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deof血ea ss
etandprワj
ectbusi
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･The yma yhaveti
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suc
hasc ostest
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pa r
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,Schedul
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6
 workfort
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TheHi
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hisPubl
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Thi
sAACEI
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mat
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lpubl
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dit
sbe
g- ngsi
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heEduc
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lyJ･
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Thedoc ume ntRequir

edS ki
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in1987,a1 3-s
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,the2nde
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veyea r
slat
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dJr･
,PECCE,andDr･J
amesM･Neil
,PECCE,
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7
 TheNe
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TheEduc
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Wha tte
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Shouldmor emul ti
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Ⅰ
na ddit
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onBoa r
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1
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 AACEI
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I
NTRODUCTI
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1
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NTRODUCTI
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REFERENCES

1･ AACE I nt er
na t
ional･CostEngmeerl
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minol
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Recomme nde dPractic
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2･ Hame l′Gary･L eadi
ngt h
eRevol
uti
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rdBusiness
Sc
hooIPr es
s .
3･ AACEI nt
er nat
ional･Tot
alCos
tMa nag
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work･
www･ aace
i･org/tec
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it hthepr oducer･The costs
′ i
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ixedcost
s′andva ri
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npr act
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consume rhasa dditi
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acti
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t s
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i cqui
red･A funda me nt
ala ddiioni
t s willbes hown血r oughane xt
ensionof血epr e viouse xampl e.
profi
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ly,prof
iti
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tabl
ishedbyma r
-
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it
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tCos
ts
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lyt o
compl et
etheac bvi t
yora ss et
･Ⅰ nothe rwor ds′〟Anyc os tthat
Thevalueofa nassetorac
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ntan一
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lyide nti
fiedwi thapa rt
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butnotne cessarilylimitedt oi t
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nameofthea rt
ist
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tema ti
ves′theval
ueof
eac
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ternati
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essedint e
rmsoft hebenefit
s 血ee ndpr oduc tasma teria lorl abor′
′【 1
】･Thus ′t
hedi r ectcost
ofaf ounda t
ionf orahous ei nclude strenchingf ort hef ooレ
血atcanbee xpect
edi fsel
ectedandt hec onsequencesthat ings′t
hewoode nf orms( ifnotr eusa
bl e)′t
hec oncrete′a ndt he
mih tbes
g uferedifnotselect
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0] ntang
ibl ebenefi
t labortopla c
ea ndf inisht hec oncrete･Di rectcostsf orma k-
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′exampl
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ingas pel
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sof
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:
direct
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ied wi tht wo ormor ef inalc ostobj ecti
ves -′ ′【 1】･
house･Hedr a
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ectc ostsarea l
locatedt oana ct
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ementsandc ategor
iesassoci
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atedwih bui
t l
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redt oa s〟ove 血e adc ost
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′′Indirect
血a tsomeof血e secoste l
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ociatedwi 仙
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atingthebus iness′costsforprovidinga ndma inta
imng

1
.2
AACEI
NTERNATI
ONAL COSTELEMENTS

fi
eldequi
pmentOramanufacturi
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or
udlはes′t
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′legals
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Fi
xedCos
ts
Fixedc ostsare血os ecostelements血atmus tbepr ovided
independe ntof血evol umeofwor kactivi
tyorassetpr oduc -
tion血at血e ysupport･Thesec anbeei 血erdirec
tori ndi rect
costs
･Thet oolus edtostamp血emet albowlisadi rectfixed
cost血ati sincuredwhe血er1
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Thet oolsusedt ofini
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ixedc
osts
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c ostelementi nformat i
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groupedinavar ietyofwayst oprovidethebasisformanage-
Var
iabl
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Someoft hesegrouplngSarelis
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Vari
ablecost
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telementsthatmustbepr ovided 2･Bearinmi nd血att histabl
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orindir
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iablecostis血e Let
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eehow t
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alusedtoformthemetalbowlsincet
heamountvar ies t
ured.
wi 血thequantit
yproduced･Ani ndir
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abl
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ethestampingmachi
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stand血ecost
sass
o-
ital
sovari
eswi t
hthequantit
ypr oducedbutisc
onsi
der
edto ciat
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血 bui
ldi
ngthedeck･Hestmchr es血ec
ostsas
bea nover
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os. showni
nTa el
bl ･
3onpagel･4･

●
Tabl
el･
2-Exampl
eCos
tEl
ementGr
oupl
ngS

Co
stCen
ter Costcen
t占r
saregr
oupsofact
ivi
t
ieswi
thinapro
JeC
tth
atpro
videac
onv
enien
tpoi
ntforc
olle
cti
ngandmeasur
l
ngC O
StS.
Thi
scouldbeadepanmenti
nanen gl
neerl
ngOr
gani
zat
io
ns uc
hasast
ruc
tur
alde
slgngrOuP.Ori
tcoul
dbeproc
ess
rel
at
edsuchasametalst
ampln
gop er
ati
on.

L
aborCr
af
t I
tmayb
econveni
entt
ogroupt
ype
soflaborsuc
haselect
ri
ci
ans,
plu
mber
s,et
c.onac
ons
tru
cti
ons
it
e.Orma
chi
ni
st
s,
t
ool
&diet
echni
ci
ans,
etc.i
namanuf
actur
ingoper
ati
on.

Ma
ter
i
alTyp
e Thes
egroupscoul
dberawmat
eri
al,pur
chas
edpar
ts,
etc.
inamanu
fac
tur
i
ngc
omp
any
.Orc
ouL
dbec
onc
ret 5-
e,1. i
nch
an
ds mal
lerpl
pe,
etc.
forac
ons
tru
ctionpr
qect.

l
nven
toY Thi
scoul
dbethevalu
eo fpur
chas
edma t
eri
alandequI
PmentWai
ti
ngt
obeuse
dinmanuf
act
uri
ngori
nst
aI
ledi
naf
aci
l
i-
t
yundercon
str
uct
i
o n.Th
iscoul
dalsob
ethec os
toffi
ni
shedgood
swai
ti
ngt
ob es
oLd.

Ov
erh
ead Asdis
cus
s edprevi
ousl
y,t
hes
eareindi
re
ctcost
sthatar
eaHoc
atedt
o]ab
oran
dma t
eri
alco
s tel
ement
s.Exampl
esare
th
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ostofmaintai
nl
ngaman uf
act
uri
ngfa
cil
i
tyort
hec o
sto
fthehomeoff
i
ceofac
onstr
uct
ioncompanyt
hathasse
ver-
alpr
oJ
eCt
Sund erway,

Equt
pmen
t Thi
sist
hevalu
eo fal
lma
chi
nes
,tool
s,an
dot
herequt
Pmen
tne
ededt
osu
ppor
tamanu
fac
tur
i
ngop
era
ti
onorac
on-
st
ruc
ti
onpr
ojeCt
.

Sub
con
tra
cts l
ti
simport
antt
osepar
atel
yco"ec
tandreportwor
ktha
tisc
ont
rac
tedou
ttoo
ther
sins
upp
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hepr
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J t
.Th
isc
oul
d
b
elaborormat
eri
a,d
I i
rectori
ndi
rec
twork.

Ot
herDi
r
ectCo
sts Somet
i
mesi ti
scon
veni
enttochar
gedir
ectt
yaco
stt
hatma
yal
sob
etr
eat
eda
sani
ndi
r
ectc
ost
.Ex
amp
lesar
etr
avel
exp
enses,
star
t-
upcos
ts,pl
antpro
tec
ti
on,et
c.

Commi
t
men
ts Thi
sisagr
oupo
ffu
tur
eco
stst
hatar
erepr
esen
tedb
yobl
i
gat
i
onst
oob
tai
nsub
con
trac
ted
/pur
chas
edma
ter
i
alan
dser
v-

1.
3
 COSTELEMENTS AACEI
NTERNATI
ONAL

Ta
ble1.
3-Cos
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ssoc
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orcosta
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rom bus i
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ac
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ah termsof
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ter
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umber
,deck mone yで xpendedwi 血t ime【5】･Therecordi
ngofc ostinfor-
s
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tur
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ionl SnO血i ngmor e血a n血eme c
hanicalga血e rhgof
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abor
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･Thereareava r
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l i
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Ot
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ontract
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li
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lled a 〟 code of
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codeofaccounts(Someti
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erredtoasacha rtofaccounts
)
Di
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etper
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icme t
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31･
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Acompa ny′
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dr
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ma kei nforme df orecastsofthec ostofne wj obs ･Ana lt
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Asyouc ons
iderthesegrouplngSOfcostele
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nt heABCa ppr oach′re s
our c
e stha tareus ed
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iabl
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ectcostelementsarethose血a t areas slgne dt oa cti
viti
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ompl i
sha
depe ndonthesizeofthedeck･Althoughyoumi ghtthinkof costobj ecti
ve【 9】･ABCma ke scosta ccountsunde rstandable
them asbe i
ng" fi
xed"fort hisspeci
fi
cpr oj
ec,t
t he i
rvalue andl ogi cala ndmuc hmor eus e f
ulf orthec oste ngine er【4】
･
woul dchangeif血ede c
kde s
ignwe retochange･AI s
o′ifa Thisme 血Odofc ollecti
nga nds umma rl
Zlngc oste lements
secondidenti
caldeckwe r
etobebui l′
t血eva l
ueoft hesecos
t revea l
swhi chr e
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ivit
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ant
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me nt
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ici
encie
s(leaning)inpe r
一 contribut ors(drivers)to血ec ostof血ec osto bjecti
ve･
日 or
mi ng血ej ob･
Anot hera ppr oac htoc l
as s
ifyingc ostst
hatissimi l
artoABC
Inthene xtsect
ion′wewi l
linves
tigat
e血epur poseforc
oレ account i
ngi sus ingawor kbr e akdowns t
ruchr e(WちS)t o
l
ecti
nga ndr e
por t
ingcos
te l
ementsandhow theseel
ements groupc osteleme nts･I
tha sbe comeac ommonpr actic
efora
mightbeor ganizedtopr
ovideinformati
onf
orma nagement WちSt obear equi rdpr
e ワjectma nagementtoolonmos tcon-
deci
sionma king･ tract
s･Notonl ydoe saWちSpr ovideaframe wor kforplan-
nlnga ndc ont rolli
ngt her e s
our cesneededt ope rformt he
COSTACCOUNTI
NG technicalo bjectives,buti tf aci
litat
esas umma ryofpr oj
ect
da t
ar e
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tands che duleper
forma nce･Tablel･5
Showsa ne xampl eWちSf oras tudypr oj
ectwhe rei
nthede li
v-
Wha tisthepur poseofc os
ta c
countinga ndwhyi sitimpor -
erableitemi sa ni ntel
lec
ha lpr oductdocume ntedint ec
hni-
tant?Costaccountingisdefinedas血ehi s t
ori
calreport
ingof
calpubl ic
a ti
ons ･
disbursementsa nd costsa nd expendihr eson apr oje
ct･
Whe nus edinc onJunC
tionwit hac urre
ntwor kinge s
timate,
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stinglVlngthepr eci
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atusof血e
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projec
ttoda t
e【 7】･Histori
calcost
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costel
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mc hr e( ′aswel
CES) l･Thegene
ralfor
mat′
however,i
sa ppl
icablefort
heCESofama nuf
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basisforfor
ecasti
nga ndbudge dngc os
tsoffuhr ea c
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andas set
s. uctorconst
uc
r ti
onpr oj
ectl
8]･

1
.4
AACEI
NTERNATI
ONAL COSTELEMENTS

Tabl
el･
4- Typi
cl CodeofAc
a count
s(af
terJ
elenl
6])

2000As s
ets 6
000Expens
es
2100Cas h 6100Cos tof90 0dssol
d
2200Acc oun t
sRe cei
vable 6200Sa一ariesan dwages
2300NotesRe cei
vable 6300Hea t,li
ght,andpower
2400Inven t
ory-ma t
eri
al
san ds
uppl
i
es 6400Communi cati
onsexpen
se
2500Inven t
ory-f i
nishedpro
duct
s 6500Repr oducti
one xp
ense
2600Wor k -
in-
progr
e ss 6600I
nsur ance
2700Equ lPmen t 6700Taxe s
2800BuH dingsandf i
xtur
es 6800Depr eciat
i
on
2900Lan d 6900(
nteres texpense
3
000L i
abi
一
it
ie
s 7000Const
ru c
tionwor kinprogr
ess
3100Account
sp ayab一
e 7100Sitepr eparat
ion
3200Notespayab一
e 7200Con c r
etewor k
3300Taxespayabl
e 7300St r
uc t
uralsteel
3400Accru
edliabi
Ji
ti
es 7400Hea v yequlPment
3500Reserveaccount
s 7500Buildings
7600EJectricalsyst
ems
4000Equit
y 7700Pipings y
stems
4100Capi
t
alst
ocki
ssu
edan
dou
t-
st
andi
ng 8000Manufacturedg oodsinprogr
ess
8100Dir
ectma terial
s
4200Ret
ai
nedeaml
ngS
8200Dir
ectIabor
5
000Revenu
es 8300Overhead
5100Sa一
esoffi
nis
h edgo
ods
5200Otherr
evenues

Tabl
el･
5- Typi
calWBSFor
m at

Le
vel1 Le
vel2 Level3
Whi le血er ei
snouni versalWちS/CES
standard′Somehavebee nde veloped 1
.0Re
sear
chPr
qj
ect 1.
1Con
cep
tSt
udy 1.
1.
1St
at
e-of
-Ar
tResear
ch
f
orgovemme ntacqui s
iti
on･One l.
1.
2Conc
eptDefi
ni
ti
on
compr ehensi
veexampl eistheU･ S･ 1.
1.
3Dat
aAnaly
sIS
Ar myCos tEleme ntSt-c hr e【11】
1.
2Ma
themat
i
cal
Mod
el 1.
2.1Equati
onFor
mulat
i
on
(
www･ asafm･ar
my･ mil/ceac/
1.
2.
2Comp ut
erPr
o9r
ammlng
ceac･
asp)･ThisCESpr ovidesadef i
ni- l.
2.
3T estandEva
lua
ti
on
t
ionofeac hc ostelementwi thi
nt he
str
uchr e･Ital
soprovidesstmc hr
e l.
3.1T
ec hni
cal
Document
s
forcos
tel ementsi
nal lprocur
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3Del
i
ver
abt
eDa
ta 1･
3･
2En 91ne
erl
ngData
1.
3.
3Man ag
ementDat
a
phases:development,producton,
i
andoper ati
onands uppor t
･ 1.
4.1Pr
oj
ectMan
a9 emen
t
1.
4Pr
oj
ectSu
ppor
t 1.
4.
2Rev i
ewMeet
ings
Somedmes血ec
odeofac
count
stobe
usedisde te- inedbyl aw･Fore xam-
plc,dieFeder alEne r
gyRegul atoryCommi ss
ion
Ta
ble1.
6- FERCUni
for
m Sys
tem ofAc
count
s
(FERC)hase stabl
ishedaUni form System of
Ac c
ountsf ortheel ect
ic
r alpowerge ne
r at
ionindust
ry 1
00-
199 As
set
san
dot
herd
ebi
t
s.
(- ･
fer
c･fed･us)･Theac countnumbe ingpl
r anused 20
0-29
9 Li
ab‖
it
iesan
dot
herc
redi
t
s.
consis
tsofas yste
m of血r ee-digitwholenumbe r
sas
showni n Table1.6. 30
0-399 Pl
anta
ccou
nts.

Regardles
sofhow c osteleme ntsarec lass
ifiedand 0
0-
43
4 2,a
43
5 l
ncomea
ccoun
ts.
grouped′iti
simpor tant血att hisisdonei namam er
43
3,436-
439 Ret
ai
nedear
nl
ngSa
CCOu
ntS.
血ati sconsi
s t
entwi 血 血ewayf uhrewor ki ses t
i一
mateda ndbudget ed･Hi stori
calc os
tr ecor
dsr epre- 44
0-459 Re
venu
eac
coun
ts.
sent血ewayac ompanyc onduc tsi
tsbus inessa nd
50
0-59
9 Pr
odu
cti
on,
tran
smi
ssi
onanddi
st
ri
but
i
one
xpen
ses.
can be analyzed t o determine whet heri mpr ove一
mentshavebee nmadeandhow c ost
sma yt re
ndi n 9
00-
949 Cu
sto
mera
ccoun
ts,
Cus
tomers
erv
iceandi
nf
orma
ti
onal
,sa一
es,
the fut
ure･Ther efore′血e i ntegri
ty oft he c ost

1.
5
 COSTELEMENTS AACEI
NTERNATI
ONAL

acc
ount i
ngs
yst
emi
ses
sent
ialt
ode
vel
opl
ngapr
oje
ctc
ost Ta
ble1.
8-Cos
tEl
eme
ntsofJ
ohn'
sDe
ckPr
oje
ct
basel
ine.
0F
1. o
oti
ngs
Exampl e声-J ohnrecogni
z est
ha tt
hedeckheisbuil
dingis 1A"
1. oca
ti
on,
inp
art
,of
:
animpr ovementtohishome血a twouldbeconsi
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a ns(se
一f
)
i
talinvestment.Hedecidesthatheneedst
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ost 'Getper
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i enanc
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timates
･ 'Getmater
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elf
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1. or
mlumber,n
a i
l
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3 Co
l. ns
tru
ctfo
oti
ngs-Sa m'
sHandyma
n
Ta
ble1.
7-J
ohn'
sNe
w CodeofAc
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s Ser
vi
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O Ma
1･ ter
i
a1 1F
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otin
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rmIumb
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ru
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l. Ckl
umber
andscr
ews
3P
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nta
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ur
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elf
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e血a tJohnhireds omeof血el a bora ndhasc ostrecor
ds .Getmat
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(i
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for med′John 2P
3. ai
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ndTur
pent
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mightuseaf ai
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eme ntsa renot
showni nthisli
st･For,exa mpl e
,Jol
m c ouldha veinc l
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therent
alvalueofthetoolsuse dinthec onstmction.Thisval-
uati
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owe dhi mt oge tabe t
ter CostEstimati
ng
underst
andingof血et ot a
lva lueofthede ck･ CostEst
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ingpredic
ts血equa nti
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esourc
es
nee
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ateanass
et･The
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ohn′scodeofa c
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ngblocksofacoste
sti
mateare
l
aborcost
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alcostoft
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ure,andpai
nting･Tablel ･
8Showshow her e
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c
ostelement
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it
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＼
ti
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)costelementa
llocat
ionwouldber at
ioe
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tori
c a
lc ostda t
a( dataf r
om cos
ta cc
ounti
ngr ecor
ds
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chc omponentoft
heass
et･Thi
s and/or" experi
enc e"ofknowl e
dgeablepeopl
e)･
arr
angementofc os
te l
ement
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imil
arto血eABCorWちS
approac
h･ Key ques
tionstoa s
kr egardi
ng a cos
te s
timatealways
i
nclude〟Wha tcostdat
awa sused?′
′and 〟How c an we
COSTMANAGEMENT re
ducethec os
tofx?′
′The r
efor
e′cos
te l
ementda t
aandi ts
st
mc hrearepara
mountingredi
ent
sofasoundc os
test
imate･
T
her
ear
ema
nywa
ys血a
tcos
tel
eme
ntsa
ndc
osts
truc
tur
e
canbedi splayedt opr ovideinformationf orc os
tma nage- Cos tTr ending
me nt.Wewi l
lc onsiderf ourofthemos tcommonme hodsof
t
Cos ttre
ndsa reesta
bl i
shedfrom histori
calc ostac counti
ng
how c ostinfor ma t
ioni sa ppli
edt ocos
tma nageme nt･These i
nfor mation･Costma nagementque st
ionsma yf ocusonhow
are:cos testi
ma t
ing′c osttrending′cos
tf orecast
ing′andlif
e- expendituresaretrendingr e
lat
ivet ophy sicalacc ompl i
sh-
cyclec osti
ng･Al though血e seme 血Odswi llbedi s
cusse
di n ●
me nts･〟Howmuc ha r
ewes pendingf orplpefitt
ersa ndhow
mor ede t
ailinl at
erc hapt er
s′itisimportantt oseehow 血e y muc hpi pinghasbeeni ns
tal
leddur mg血el astsixmont hs?′
′
relat
et oc osteleme ntsa nds tmc t
ure.
or′̀ Wha thasbeenourmon血l yc ostfors t
eel血i sl astyear
andhow ma nybowl sha vewepr oduc ed?∼Aga ln,ha ving

1
.6
AACEI
NTERNATI
ONAL COSTELEMENTS

ac
cesst
ocos
thi
stor
yin血es tmctur
ene
ede
diske
ytopr
o- Ta
ble1.
9-Li
fe-
Cyc
leCos
tEl
eme
ntsofJ
ohn'
sDe
ck
vi
ding血ere
qui
redinf
orma
tion･

Cos tForecas ti
ng 0D
1. es
lgn
Forecas
tsar emuc hlikeest
ima t
es.Whe reasane stimateis 1
.1 Dr
awp
tan
s
alwaysforf utureacti
videsandas set
s′forec
astsarepr edi
c-
2 Ge
1. tper
mit
ti
onsof血ec ostatcomplet
ionforc os
te l
ementsh pr ogress･
3P
l. er
mit
fee
Theref
ore′as oundc ostf
orec
astwillbebasedonc ostelement
0 Co
2. nst
ru
cti
on
datafr
omi nc epti
onof血ewor kto血eda t
eoftheforecast
′血e
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endof血a tdatacompa r
edt oaccomplis
hme nt s
′anda 1 Ge
2, tma
ter
i
als
costest
imateoft hewor krema i
mngt obec ompl eted･Cost 2F
2. o
rml
umb
er,
nai
一
s,c
onc
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e
elementhis
tor yintheproperacti
vit
ys t
ructur
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iccostforecast
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ti
ngs
4D
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klu
mbera
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cre
ws
Life-Cyc leCos ting 5E
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ect
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k
Life-c
yclecosts(LCC)a reass
oc ia
tedwi 血a na s
s eta nde xtend
6P
2. a
int
andtur
pen
ti
ne
thecostma nageme ntinf or
ma t
ionbe yondt heacqui sidon( cre
-
7P
2. a
int
deck
aion)oft
t hea ss
e ttothehs eanddi spos aloft
hea s set
.As set
acquisi
tionconsistsof血ede si
gn/ de velopme ntpha seand也e 0 Ma
3. int
ena
nce
produc ion/
t cons t
ructionpha se･Ge ne r
a l
ly,coste l
e me ntsa r
e 1R
3. ep
ain
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cke
ver
y5y
ear
s
segregatedintot hesepha se
sbe causede si
gm/ de velopme nt 21
3, T
ermi
t
ein
spe
cti
one
ver
y2y
ear
s
costsareofte
nr ecovere dovermor et
ha no nea sset.Fore xam- 0D
4. i
spo
sal
ple,designandde velopme ntc ostofane wa ir
pl anei sa mor -
tiz
e dove r血epr oduc tion･Thede si
gnofahous lngpr oj
e c
tis 1¶
4. ∋
ar-
downd
ecka
ft
er25y
ear
s
recovered血r oughs ale sof血ehous esbui lt
. 2R
4. emo
vef
oot
i
ngs
3H
4. au
lde
mol
i
ti
onma
ter
i
alt
odu
mp
Once血ea ss
etiscreat
ed′itenterst
heope ra
tio
na nds upport
4R
4. ep
tan
tgr
ass
(
0&S)phas e
′Some ti
me scalle
dope ra
tionsandma i
ntenanc
e
(
0&M) ･Ane ws etofcostelementsandCESi sa ppli
cabl
eto
仙ispha s
ea ndc ostda t
amus tbecoll
e c
tedtos upportcost
manageme nteff
or t
s･Thefinalphaseisdisposalof血eas set
wit
ha notherunlqueS e
tOfc ostel
ements･ Ne xtwec onside r
edhow c ostelementsa r
estmc turedinto
direct
′indirec′f
t i
xe d′andva ri
ablecostgroups･Thepur pose
Ref
ert
oTabl
el･
9t ose
ehowJ ohnmi
h tgr
g oupc
oste
leme
nts fororganlZlngc os sint
t ogr oupsistode terminewhi chcost
oft
hedec
kproj
ecttoref
lec
tit
sLCC･ elementsa reus edi npe rformlngt heacti
vityorc r
eatingthe
assetandwhi cha r
ei ns uppor tofthewor k･0血e rpos si
ble
Exampl e41 0hnr ear
range s血epr o je
ctc oste l
e mentsto grouplngSWe rei ntroduc edtoi ll
ustr
atehow c oste l
ements
underst
andwha titc os
ttode signandc onst
ruc tthedecka nd canbea rr
a ngedt opr ovi devisibi
lit
yont hec ostofs pec
ifi
c
togetape rspec
tiveonwha titmi ghtc osttoma inta
ina nd activi
ti
esorr esourc es
･Thede cke xamplewase xtendedby
evenha l
lyremove血ede ck･I
fJ o
hnwa nt
sto ′hec andevelop str
uc t
urlngt hec osteleme ntsintocostgroups･
acostest
imatesfor仙ema i
ntenancea nddi spos a
lpha ses
･As
afir
stcutatt
hee stimate′hecanr ef
e rtothec onstructi
onc ost Thei mportanceofc ostaccounti
ngl ne sta
blis
hingadatabase
ele
me nthist
oryf ormos tof血ei nforma ti
ona ndadde s t
i一 forcostma nage mentwa sdiscusse
d･ Severalme血odsofc l
as-
ma t
esforter
mi t
ei nspect
iona ndr e
pl anti
ngt hegr ass･ sif
yinga nd s umma r
lZl
ngc osteleme ntswe reint
roduced:
codeofa ccount ′ac
s ti
vityba sedc ostng′a
i ndworkbr eak-
downs t
mc ture( WちS).Thec ostel
e me nt
sof血ede ckexam-
SUMMARY plewe reorgani zedi
ntoac odeofa c countsandWちSt oill
us-
trat
ethe s
eme thods.

Int hi
schapte,weha
r vestudiedsomeoft hefundame nta
l
Fina
lly,thetopicOfc ostma nage mentwa si
nt roduced･Four
aspectsofc ost･We s t
a r
ted witha n understa
nding of
commonmet hodsf orprovidingc osthforma tionwe r
edi s
-
resourc
esandc osteleme ntsandhow theyrela
teto血epe r
-
cuss
eda s血e ya pplytoc os
tma nagement･Thisillus
trat
edthe
formanceofact
iviti
esa nd也ec reat
ionofanasset
･Moneya nd
dmewei nt
roduceda sbothe nabl
ersofa
ndc onst
rai
ntsonthe impor t
anceofha vlngSOundc os this
tory血a tiss t
mc t
uredin
ausablef ormat･Thede cke xampl ewa sext
e nde dfu一血erto
executi
onofapr q j
ect･Coste l
ementswe r
eill
ustr
atedbya n
demons trat
e血ef ourpha s
esofl if
e-cyc
lecos血 g･
exampleofbuildingawoodde ckatahouse･

1.
7
 COSTELEMENTS AACEI
NTERNATI
ONAL

PRACTI
CEPROBLEMSANDQUESTI
ONS ±
ー
:
ー
:
.:
:
≡
.
. 凄
祭器き
享 -

Quest
ions:Doest
hecompany'scodeofa cc
ounts(r
ef
erto
Ta
blel･
4)provi
det
hei
nfor
ma ti
onMa rynee
ds ?Whatt
yPeof
ac
counti
ngwouldhavepr
ovidedbett
ercos
tvisi
bil
it
y･

Ans wers:Thereisnotmuc hde t

a i
lavail
able,however
,a n
Que s
tions
:Istheret
urnedmat
eri
alamanufac
turi
ngc os
tele- approxi
ma ti
onc anbema deof血epr opor
t i
onofmat er
ia′
l
ment?Howa boutthesc
rap?Wouldt
hesebedir
ect,i
ndire
ct, la
bor,andove r
headbylooki
nga ttheMa nufact
uredgoodsin
丘xed′orvari
ablecost
s? progres
sac c
ounts･Bett
ervi
sibi
lit
ywoul dre s
ultfr
om appli
-
cati
onofa ct
ivi
tybase
dc os
taccounting･
Ans wers:Theretume dma ter
iali
snotacostt
othemanuf ac
＼
1

-
急ぎ

urerbutwoul dbeaha ndlingcostt

othesuppli
ert
hatcould
ノ

t
show upi nthepr lC
eOft heha rdwood･Thescrapl
Sadi rec
t
ma nufac
turngc
i ostt
ha tisalsoavari
abl
ecosts
nc
i ei
tdepends
on血enumbe rofunitspr oduced･

=
;
:
;
‥
;
=
S 車
:
:
::
I'&f
:
::
:
;
=

Que st
ions
:Thea ss
etisnowi n wha tli
fe-
cyc
lephas
e?Ar et
he
sta
tionoper
atingcostspartof血ec ostele
mentsi
n血i sphas
e?
How do血eope rat
inga ndma i
ntenancecost
srel
ateto血e
Ques
tions
:Ist
hecr
anerenta
ladir
ectcos
tori
ndir
ectcos
t? costof血ee l
ectr
ici
typr oduced?
How a
bout血eequl
pmentthati
sownedby血econtr
act
or?
Answer s
:Thea ssetisi
nt heO&Sphas e･Yes,theoper
ati
ng
Answer
s:Thecra nerent
ali
sadi r
ectcos
tto血epr P
Jec
t･ cos
tsandma i
ntenancecostsar
epartof血eO&Spha secost
s･
Howeve,t
r heus
eoft heequl
Pmentt
hatisownedwoul
dbe Ⅰnadditon′t
i herewouldbes omeindir
ectcosts.Si
nce血i s
par
tof血eove血e adandconsi
der
edanindi
rec
tcos
t. ass
etisus edtopr oduceapr oduc,el
t ec
tri
cit
y,allt
heO&S
cos
tsalongwi t
ht hecos
toft henat
uralgasma keupthecost
of血ee lec
tri
cit
ypr oduc
e d･

Ques
tions
:Whatar
es omeof血edi
rec
tcos
tele
mentsi
n血e
CD? How ist
hecosttode
vel
op血ega mesof
twa
rerecov-
er
ed?

Answe rs
:Thedirec
tcost
sa ssoci
ate
dwi 血 血epr oduct
ionof
t
heCD a r
et her
aw ma t
erial
,theope r
atorslbor,t
a helabe,
l
crys
talcase′andpackaglng･Ga mes oft
wa r
ede ve
lopment
cost
swoul dbeamorti
zedtopr oducdonandrecover
edin血e
CDpr lC
e･

1.
8
AACEI
NTERNATI
ONAL COSTELEMENTS

REFERENCES

1･ U･
S･De
pt･
ofDe
fens
e･Ar
medS
erv
ice
sPr
ic
ingMa
nua
l･

2. Soe
T, ::f a志i e
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2.
4
AACEI
NTERNATI
ONAL PRI
CING

OUTPUTS 4.
Bas
edont
het
abl
ebe
low,c
alc
ula
tet
hec
ashf
lowa
ndROI
.

Thesear
e血edocument
abl
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tre
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om血epr
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me,
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ultof血ea pplicat
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sOn血es copea ndwor kbr eakdowns truct
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WちS)ont hepr eli
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tionbas edont het ool
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hniques
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fi
nancialrat
ios)beinga ppli
edto血ei nformationinorderto 5･
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′ssayyouma nuf
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chuni
tret
ail
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makeade c
isionont hebus ines
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el ea
ne dfrom Itc
ostsyou$2tomakeeac
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xedcost
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on･ peri
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sthebreak-e
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insal
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SUMMARY
6.
Def
ineROS
′andRAI.
Ⅰ
nrevi
ewlng血efol
lowingt
ool
sandt
echni
que
s′i
tiso
bvi
ous
whyprlC
lngl
SCOnSide
redtobeanartbymanycos
tman-
age
rs: REFERENCES

｡ dif
fer
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ngandpr l
Cmg; 1･ AACEI nt
ernati
ona ･20
l 02･S kil
lsandKno wledgeofCo st
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tVi rgl
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st
rate
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ect
s; 2･ Kerzner,Ha rold･1998･Pr ojec
tMa nageme nt
:A s yst
ems
｡ anal
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it
abil
ityande st
abl
is ngROⅠ
hi ′RAI ′and ApproachtoPl anmn g′Schedulinga ndCo ntr
oll
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ROA; Ybrk:JohnWi leyandSons ･
｡ est
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shingROSpa rameters
;and 3･ Proj
ectMa nageme ntInsti
tute( PMI )･20 00･ThePr o
ject
. underst
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isf or Ma na
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0)
anybusinesssi
tuati
on. 4･ Je
len,F ･C･andJ ･H･Bl ack･1 983･Co s
ta ndOpt imiz
ati
on
Engme ermg･Ne wYor k:Mc GrawHi ll･
Howe ve
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hniques,andpr ocessesprese
nt- 5･ Funk a nd Wagnal ls
･1 975･ Sta ndar
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rcombinea rtands c
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onary･Funka ndWagna llPublishingCo･
plne
i dpr oce
sswhe n pr
ope rl
ya pplied･Fi
na lly
,i tmus tbe
remembereddlati
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owng:

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PRACTI
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ONS

l
･Whyisitc
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2･
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3･
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2.
5
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I
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1
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11
1.メ
 AACEI
NTERNATI
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Cha
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Ma
ter
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arerequir
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3.
1
 MATERI
ALS AACEI
NTERNATI
ONAL

c
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3.
2
 AACEI
NTERNATI
ONAL MATERI
ALS

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3.
3
 MATERI
ALS AACEI
NTERNATI
ONAL

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3.
4
 AACEI
NTERNATI
ONAL MATERI
ALS

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3.
5
 MATERI
ALS AACEI
NTERNATI
ONAL

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3.
6
AACEI
NTERNATI
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pointstoineffi
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sproces
s･Rehr nmg血e REFERENCES
ma t
e r
ialst
ot heor l
glna lve ndorma ybepos si
ble′al
though′in
mos tcases′ar e
stockingf eeof1 5to2 0perce
ntormor ema y
bec hargedt otheor ga nization･Howe ve,unl
r es
s,asnot ed Azadi var,Farhad･1 984･De signAndEn gi
neFri
ngo f
Pr
o duc t
ionSyst
ems ･SamJ os
e,Cal i
fom
i a:Englneeri
ng
above′血emat erial
sha veac ontinumgus ei nfabrica
tion Pr
e ss′Inc.
operati
ons′血i sma ybet hemos teconomicalcourseofacti
on･ Haye s,RobertH･,Steve nC･Whe el
wr i
ht
g ,a ndKi m B.
Thepr evalenceofs ur plusma t
e r
ialsshoul
dbet r
ackedwith Cl
a rk･ 1
988･DynamicMa nufact
urin
g･Creat
ingtheLea
rni
ng
thegoa lofmi nimizationoft hise xpensi
vepr ac
tic
e･ Organi z
ati
on･NewYor k: TheFreePress･
3･ Kalpa kji
an,Serope･1 991･Ma nufact
uri
ngPr oce
ssesfor
SUMMARY Engme ermgMa teri
als
･2nde d･Re a
ding,Ma ssac
husett
s:
Addi son-Wesl
eyPubl i
shingCompa ny･

Usersa ndpr oduc ersofma te ri

alsmus tr ecognizepot e ntial
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cei mprove me nt･The r ecogniti
on oft he
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nba lofma te ri
alsissueswi l
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ra
tiona ldecisi
onpr ocessesbyt hoser espons i
ble･Thi swi ll
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esul ti
na nimpr ove dc ostst
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era bletoachievec ompe tit
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spr ocureme nti st omi nimi zet otalc osts
血roughr educ t
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Ⅰ
nr ecentyears′te chniquess ucha sJus t
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PRACTI
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Que st
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Proble
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3.
7
＼
1
18
gノ ＼
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NTERNATI
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4.
1
 LABOR AACEI
NTERNATI
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t ndus try
,a ndc ompa nyea c
hoft hesecostsa r
e whodis
tri
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sthesal
aryforPTO･
incl
ude d′sot hattheyc anbec orrec
tlyesti
ma tedandinc l
ud-
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ma teandbudge t･ Forexample′a
ne ngl
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ckti
me′10daysof
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tion,and10holi
daysperye
ar･Hisbas
esala
ryis$
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perhour･Addersar
e
DEVELOPI
NGLABORRATES
. sic
ktime: 5daysat8hours/day@ $28･
85-
BaseWages $1′
154peryea
r
Thebas ewagei sthea mount血a twi llgodi r
ectl
yt o血e . vacat
ion: 10daysat8hours/day@ $28･
85-
employe e･Thes ourceof血e sewa ges truchr escanbef ound $2′
308peryea
r
n
i da t
abas esfrom pr eviouspro j
ec t
s′l a
borc ontr
act′uni
s t . holi
day: 1 0daysat8hours/day@ $28･
85-
rat
essuppl i
edbyc ontract
inga nde nglneerl
ngf irms′local $2′
308peryea
r
chambe rofc omme rcedata′govemme ntla
bors tat
ist
ics
′pub- . tot
al: $5′
770peryea
r
l
ishedlaborda tabases′ands t
andar di
ze de s
tima t
ingpublica
-
ti
ons′suc hasMe ansandRi char
ds on【 2-5】. ThisEnginee
ri snow worki
ng2′080hours(
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s25daysat8hoursor2
00hour
sforPTO.
Basewage sa r
eus ual
lyca
lcul
ated on aperhourba sis
･ Sohisproduct
iveti
meisl′88
0hours.
However,itcanalsobeabr
eakdownofwe eklyormont hly
bases
ala
r yprorat
edtoadai
lyorhourlyrat
e･Thereasonfor Hi
shour
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s
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eus uall
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e･Therefor
e′the $28･
85bas
ewage+3･07PTOa dder($5
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0
la
borcostrat
esneedtobedevel
opedonac ompa r
ablebasis
･ divi
dedbyl′
880hour
s)-$31
･92tota
l･

Ifoneiscos
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aftl
abor,t
he i
rpayrat
eisusual
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Ven Medi c
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anc et
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i
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-
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C,Of
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-weekl
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anceprogram･The s
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ate
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l we ekl
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ht
i
i;a
ie
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s
.o
ll
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oanhour
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ate hourwor kcost.

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oll
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ree
xampl
esofba
sewa
ges
: I
fthefi
rmthatemployst
hee
ngl
neerin血eprevi
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mpl e
c
ontri
bute
s$400permonthf
ormedic
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uranc
es′
｡ craf
tpe r
sO- e1
-$ 25･00perhow t
hefoll
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dbeaddedto血ehourlycos
ts:
. supervis
ion-$1′200pe rwe e
kdi videdby40hourspe
r
we e
k- $ 30･
00perhour ,a
nd $40
0/monthx12mont
hs-$ 4′
800/
yea
rdi
vide
d
. engineeri
ng-$6 0′000pe ryeardividedby2′
080hour
s byl′8
80hour
s-$2･
55perhour
perye ar- $28･
8 5pe rhour( 2
′080hours- 5dayspe
r
we e
ka t8hourspe rdayfor5 2we e
ks )
. lft
hecompanycont
ribute
sto401ksandothe
rreti
reme
nt-
pla
nsf
ortheengl
nee
r,thefol
lowl
ngShoul
dbeadded:
Theexampl
esabovecanbeuse
dt oca
lcul
ate血edirec
t
amountt
hatea
che mpl
oye
ewi
lleamandbepa i
dfore
ach $
300/monthx12mon血S-$3 ′
600/
yea
rdi
vide
dby
hour血at血eywork･ l
′880hour
s-$1･
91perhour

4.
2
AACEI
NTERNATI
ONAL LABOR

Gover
nmentMandat
edBenef
its
The s
ebe nef
itsi
ncludesuchit
emsa sgover
nme ntr
eti
rement
funds,unempl oymentinsurance,ret
ire
me nthealhc
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ns
i urnc
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c.IntheUmitedStat
es,t
hesefundsarefede
ral
olda geiruura
nc e(Soci
alSecur
it
y)′Medicar
e′sta
teunem-
ployme ntir
uurance′et
c･

Thesecost
sareusua
uycal
cdat
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rai
ghtper
centof血e
worke dhour
s･Contnui
i ngwih oure
t xampleengi
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r,we
R･S･Me a
ns′forexa
mpl e′inc
ludesatabl
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gerate
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la dd血efoll
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andpr of
iti
nt he
irma nualConcr
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yCo stDat
a2001
｡ r
eti
reme nt(6.
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79 [5]･
The s
elaborrat
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es
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ti
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. r
eti
reme ntme dic
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● s
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otalgovernme ntma ndate
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y- LoadedorBi lli
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Af ull
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a Ⅳ plusa dders血a twillbe
● paidfora nhour swor kon血ej ob･ Ano wne rempl oymgac on-
Summar yofEngl neer
'sWagesExample
Thecos
tbasi
sforanengheerwhomakes$6
0′0
00i
ssumma
- tra
ctoront imea ndma t
e ri
a lbasisonl ypa ysfordi eworke rs
ri
zedi
n Ta
ble4.2: ti
mewhe nheisont hejob･ Ifhei ssick,onva caion,
t Orholiday,
thec ontrac
torc annotbillt heowne r･Howe ver,h
tepa yme nt
● rat
ec ha r
gedus uallyincl
ude sfundst oc over血i spaidti
meof f
･
Ta
ble4･
2-Exa
mpl
eLa
borCos
tsf
orEnglnee
r Thec ontract
ore i
therplace sthefundsi n as
e parat
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ou
n tfor
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rHour usewhe nthewor kerisof for,ift
hewor kerisinaum ion,the
unionma yge t血ef undst odi sbur sewhe n血ewor kerisof f
･
Bas
eSalar
yWork
ing 1
,88
0hr
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yr =$
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o- eda reus u-
Fr
ingeBe
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t
s: auyc alcula
tedus lng血ef ully-l
oa dedr ates
･
Companyre
ti
remen
tcont
ri
buti
ons =$
1.91
PTO( h
oli
day
s,va
cati
on,si
ckt
ime) =$
3.07 Over ti
meWages
Companymedi
calan
dlif
einsu
ranc
e =$
2.55 Therearema nydiffe
rentover
ti
mewa gesit
uati
onsand血e re
gover
nmentmandad
tedbenef
i
ts areseveralaspect
s血a tneedtobee valuat
edinde vel
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(r
eti
re
me n
t,et
c.
) =$
2.4
7
an ove r
timewages t
mc t
ure･Ove r
timec anr angef r
om
To
taTCostPe
rHour st
raighttimepa yfor血ea ddit
iona
lhour sbeyondt hest
an-
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fit
sAdder =($
3 8.
85-$28.
85)=$10.
00 dardwor kwee kof40hoursor8hourspe rda,t
y ol･5and2･O
=$10.0
0/2
8.8
5 = $
34.7
% ti
me stheregularpay･

Whe nde ve l
oplngt heove rt
imef ormul athee sti
mat orne eds
totakeintoac countt hatsomebe ne f
itsarec alc
ulatedona n8 -
Enginee〟Cont ract
orOver headandPr of i
t
Theabovec al
cul
ati
onswi l
lapplyfort
hedi r
ecthireofindi
- hourda yor40- hour we eka nda renota ddedt oove rti
me
vidualworker
s･Whe nhir
ingcontr
acte
mpl oyees′ores
timaト hours･Bene f
itssucha sPTO′s omei ns uranc e
′ands omegov-
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′scost
s′l
aborratesa r
eusuall
y emme ntfun°ingpr ogramsma ybei nc l
ude din血i sc a
te gory･
Gove mme ntfun°e dr eti
reme nts
′sucha sSoc i
alSec urit
ya nd
broke
ndowndi f
fer
entl
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Me dicae′
r ar
ec alc
ul ateda sape rce
ntageoft hewagea nda r
e
｡ basewagesincl
udingfri
nge
s′ usuall
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mer at
e･Thee st
ima t
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pplic
abl
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m wha tne edst obea ddedf or仙es pecif
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ea
･ ove血ead′and that血epr oj
ectisloc at
edi nor de
rt ode velop血ec or rectrate･
. profi
t(i
fappli
cabl
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mea ndmater
ials
it
uat
ions
)･
Forexampl e
′acr af
twor kerea-ing$25･0
0pe rhoursiswork-
Int
he seinstances,thevacati
on,s i
cktime,reti
rementc ontri- ingove rt
imeatl･5time shisbaser
ateat$37･50･PTOa dder′
s
buti
ons′and medi calcontributi
onsar ei nc
ludedi nt he compa nyms uranceadde rs
′a ndst
ateunempl oymentarenot
incl
ude d.Feder
a lre
tire
me nta ndmedicali
sinc l
udeda t7.
55
fr
inges･Wbr ker′scompe nsat
ioni sadirec
tgove r
nme ntr ate･
Ove血e a dwi l
la pplyt o血ehomeof f
icecostofadmi nistr
a - percent,whiche quals$2･83･Thetota
lcostpe rhourforl･5
Overt
imei s$40.
3 3.
ti
on′pa yr landbi
ol l
li
ng′etc･Profi
tusuallyonlya ppliesto
approvedt i
mea ndma ter
ialchanges･Allofthesec ostsare
depende ntuponwha ttypeofc ontr
actisnegoti
ated･

4.
3
 LABOR AACEI
NTERNATI
ONAL

WEI
GHTEDAVERAGERATES/
CREW Exampl eCal culati
on:
COMPOSI
TIONRATES Ac ont
ractorneedst omakeuptimeinhisschedul
e･Ifhe
works血ec onc
r e
tecrewshownabove10hoursperdayfor
Mos tes t
ima tesa r
ef orgr oupsofwor kerswhoha veava r
iety t
wowe eksand1 0hoursadayontwoSahrdays′how much
ext
rawillitcos
thi m?
ofba ckgr ounds ′year sofe xperi
enc ′et
e c
･In血ec ra f
ta r
ea′
wi 血inea chc raf
tyouc ouldha vear angeofa pprentice
st o
J
Our neyme na tthet ops te pofthes alaryladderbasedupon Overt
imeispa idfora l
lhour sove
re i
ht
g ,Mondaythr
u
血e irtraininga ndye a r
sofe xperi
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idayandthefir
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urday
･Doubl
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imeis
thee nglne erl
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lhavebe gl-1ng pai
dforhoursgre
ater血a nei
ghtonSahrdayandal
lSunda
y
work.
englnee r
Sr i
h toutofs
g c hool,englneerl
nga ides,r
e is
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d
englnee r
S′ ･
Seniore nglne erS′etC
･Si
nc eyoudon′ tknow who
wi l
lbepa rtof血eac tualte am′youmus tma kesomeas sump -
Monda
y血r
uFr
ida
y-2ho
urspe
rda
y-1
0hour
sofl･
5ti
me
tionsinor de rtodeve lopac ompa ra
blebas ewa geratetouse･
h mos tcas e
syouwi llbui l
dawe i
ght edaverageteam･ Sahrda
y - 8hour
s
Tbt
al1.
5ti
me =1
8hour
s

Ta
ble4･
3-We
ih
gtedAve
rageEx
ampl
e
Sa
hrda
yDoubl
eti
me - 2hour
s
/
"JL
･

No. Cl
a s
sif
ic
a ti
on Ext
ension Cr
ew Cost(
1.5t
ime)- $
29.58/
hourx9wor
ker
s
Hour一
yBas
eWa
ge
2 EngneenngAides $1 4.
00 $28.00 x18hour
sx2we eks-$9 ′
584
2 Ju
n i
orEngln
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00 $40.00
4 Engl
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00 $100.00 Crew Cos
t(2ti
me)-$39.
44/
hourx9wor
ker
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2 Seni
orEn g
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r 30.
00 $60.00 hoursx2weeks-$1′
420
1 Eng.Super
viso
r $35.
00 $35.00
1l ¶)
tal $26
3. 0
0★ Tbt
al-$1
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04
★
Aver
agec
ostf
ort
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oup=$263.
00日1=$
23.
91/
hou
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thbenefi
t
s
add
erof3
4.%=$
7 32.
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hou
r. Normalt
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tifnoOTwor ke
d-$ 23.
83/hourx9work-
ersx20hoursx2we eks-$ 8
′579.Addit
ionalcos
ttowork
Comp
os i
teCon c帽teCre
w-Nor mal
¶me(40h
our
sperweek)
over
ti
me$ 2
′425.
No. Cl a
ssif
icati
on Hourl
yBaseWa
ge Ex
tensi
on
2 Labor
ers $14.
00 $28.
00
4 Carp
enters $18.
00 $72.
00
2 CementMa son
s $20.
00 $40.
00 I
NDI
RECTANDOVERHEADLABOR
1 For
eman $25.
00 $25.
00
9 T ot
al $1
65.00 '

Thee xamplesaboveha veshownhow t odeterminewa ge

'
Ave
rag
ecostf
ort
hegr
oup=$1
65.
00/9=$1
8.3
3/h
our
wit
hbe
nef
i
ts rat
esa ndhow t ouse血e mt odeve l
opa ne s
timatefor仙e
add
erof3
0.0%(a
ssu
med)=$2
3.8
3/h
our
dir
ectpor t
ionofthewor k･Howe ver,ac ompleteesti
ma te
t
Com posieConcret eCrew -Overi
tme(15t
. m es No
i rmalw ages needstoincludeindi
recta
ndove 血e a
dlaborando血e rcosts
over40h oursp erweek ) aswe l
l･Ove血e adandindi
rectposi
tionswerediscuss
eda t血e
No. Cla ssit
icaton
i HouryB
l a
seWa g
e Ext
en sion beglr
-ngOfdl i
schapterandwe r
eil l
ust
rat
e di
nTa ble4･
1 ･
2 Laborers $1 00x1.
4. 5 $42. 00
4 Carpenter
s $1 00x1.
8. 5 $1 08.00
Therearet
wome t
hodsofdet
ermi
nlng血e sec
osts血atwil
lbe
2 Ce mentMaso ns $2 00x1.
0. 5 $60. 00 addres
sedhere.Thefi
rstmet
hodistodoadi r
ectest
ima
teof
1 Foreman 00x1.
$25. 5 $37. 50
9 Tot
aI $47.5
2 0★ t
t
hei
ndi
hedir
e
r
c
ec
tst
a
twor
f
fr
kc
e
r
e
qui
ws
r
.
edandcos
tthem out血es a
mewa yas
Av
' er
agec ostforthe o
u
gr p=$247.
0 /9=$27.
0 50/
hou h
rw it benefi
ts
adderof7.55% (ass
umed)=$29.
58/
hour
Forexample′ifwewe rebuil
dingama nufachri
ngf ac
ili
ty
Composi
teConcreteCrew-Doubl
eli 2t
me( m sNo
i rma
e lages
w )
tha
twillt
akeaye ar
,thei
ndire
ctsupportcouldconsi
stofthe
No. Cla
ssif
ica
ti
on Hour
一yBas
eWa
ge Ex
tension
242 1一

Labor
ers $1
4.00x2 $56.00 perso
nnelli
ste
di nTabl
e4･4usl
ngWa geratesdete
rminedby
Carp
enter
s $1
8.00x2 $144.00 me血odse xplai
nedearl
ier
:
CementMason
s $2
0.00x2 $80.00
For
ema n $2
5.00x2 $50.50 A wa
s sshowninTable4.1onpage4･
1,ama nuf
act
ur i
ngfaci
l-
9

Tot
al $330.50
★ i
y orpowe
t rplantw
illhavethesamekindsoff
unc ionst
t hat
wil
lbeinc
lude
di n血e i
rlis
tofindi
rec
tlaborposi
ti
ons ･
'
Aver
ageco
stf
ort
hegr
o p=$
u 33
0.0
0/9=$
36.
67/
hou
rwi
t
hbe
nef
i
ts
adde
rof7.
55%≡$39.
44/
hou
r

4.
4
AACEI
NTERNATI
ONAL LABOR

Ta
ble4･
4-Ex
ampl
eIndi
rec
tLa
borf
orFa
cil
iy Pr
t oje
ct

I
ndi
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tPosi
ti
ons Dur
ati
onOn
-Si
t
e(mon
ths
) No.
ofPos
it
ion
s Wor
kerMon
ths Mon
tMyRa
te' Es
ti
mat
e

r
2

211
422682
l6 r
war
eho
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s $3,
500 $84,
000
$3,
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000

2
Ll6 8 1
a
cco
unt
i
n9C
ler
ks $3,
800 $45,
600
$3,
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p
a yr
ol
lsupe
rvi
sor 21
$4,
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000

10
f
i
rstai
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000 $48,
000
01

12
s
a f
et
ye n
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eer $4,
600 $46,
000
21

11
o
ffi
cemanager $5,
200 $62,
400
261

261
c
leri
cal
suppor
t $3,
000 $36,
000
$18,
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10

10
On-
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mp u
tersup
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1

1
r
t
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oje
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000
To
taHndi
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or $575,
800
★mo
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at
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esb
ene
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ts

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ica
l j
obpercent
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ye s t
ima t
es′血ege ner
a lme 血odol ogyi stoa pplya
determi ne ana ppropriat
ea ll
owa ncef orindirectlabor･ pe r
centagef ac
tortoe i
therdirectcost
s ′di
rectlaborc ost
s′e
tc.
Typicale xampleswouldi ncl
udea pplyi
ngape rcenta
geof asde te
rmi nedbyc orporatehistori
calda tatode velopyour
dire
c tl
a bor,baseduponhi st
oric
alda t
a,ora ppl
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- ove r
head e sti
ma te.Thi sme thod c an beus edf ormor e
centageofthet ot
aldi
rectcost
sforbo血 indirec
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bor,ma t
eri
- de t
ail
ede stimatesaswe l
l.Ade tai
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ma t
ef orove 血ead
al
′a ndo血e rcosts
. laboralsoca nbede velopedusingnumbe rofpe r
sonss imi
lar
tothehdi rectlabores t
imatea l
readyi ll
ustr
ated･I tisupto
Fore
xampl
e, ma nageme nta nd thee s
timatorsi nvolvedt o de t
ermi
ne
whi chme 血odwi l
lsuppl y血e m wi 血 血ee st
ima tea cc
urac
y
Esti
matedDir
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4.
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4.
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ion
i
wn ws
.:k
u;t
r a
芸: g'
e
TB wSZ,k
pa ckagess houldbec l
earl
yi dent
血∋ d･Items血a tdetermine
wha tma kesupawor kpackagelndudepor io
t r
uofdiejobthat Thel abores t
ima tei susua l
ly血eba s
isforprojectperform-
compl et
eas pe c
ifi
cport
ion,buil
di
ng ,orare
a, Orar
eassl
gne dto ancemoni torlng･The c ompa ri
son ofa ct
ualwor k hour s
ones ubcontract
or,Ca
nc lea
rlybede s
igneda nds c
heduled,etc
･ expended′ve r sust heestimatedwor khour sandt hede veL
Cons t
uc
r ti
ona c
ti
viy ha
t sbeenfail
rystandardforyears
･ opme ntofar e l
ati
ons hipbe t
we enmi l
est
onegoa ls′isake y
toolinde termi nl
nghow muc hofthepr o
jectiscompl eted,
Howe ver,ma nufa c
turng,powe
i rplants,andot he rportionsof how muc he fforthasbe ene xpendedtoge tto血ec urre
nt
i
ndus t
rya lsouti
lizela bore s
ima
t inga
t ndc ontrol･Int
he irsitu- point,iftherea r
epr obl
ems ,wha thastobewor kedont o
ati
oru′wor kout puta ndt hei
ro rga
nizationsa remor ec ompl i
- overcome血e s epr oblems′andhow t hiswillaff
ectthec om-
catedt han血el a borc ra 氏ve r
suswor ka c也vitieson血ec on- plet
ionda tea ndf i
na lcosts･
r
stuc ions
t ite.I
nor dert obe tt
era ddres
st heirs i
tuai
tons,a civi
t -
Thee
sti
mat
eiss
howni
n Ta
ble4.
8:
y-
t basedc ost(ABC)me dlOdologyha sbe e
nde velopedtoa idin
Orgarul ng′ anal
yzing ,ands ett
ngupl
i abormo nitori
ngs ystems
it
w hinthe seindus tie
r s･Thisme t
hodologygi vess omegui de-
li
ne sands ugge s
tspr oc edures血a tcanbeus edtoc lea
rlyde fine
appr opriateworkpa tkage s･
Whilet her
ei snots u組c ie
nttimet o

4.
8
AACEI
NTERNATI
ONAL LABOR

Ta
ble4･
8-Boi
lerPr
oje
ctLa
borEs
tima
te Ta
ble4.
10-Sl
abPl
ace
mentPe
rce
ntCompl
ete

Wor
k Qu
ant
it
ies Uni
ts Wor
khr
s SJ
abpl
ace
men
t Es
ti
mated %Compl
et
e Workhr
s.
Wbrkh
rs. Ear
ned

0
50
Mob i
li
zat
ion 1 Lot

152
o0o
Excavati
on 30
0 CF/CM Fo
rmwork 25%/
67.
5 1
00% 67.
5/25%
SubF ound a
ti
on 10
0 CF/CM Rei
nf
orc
暮ngSt
eel 25%/
67.
5 1
00% 67.
5/2
5%

76
SlabPf ac
emen 10
0 CY/MY Conc
ret
ePlac
ed 40%/1
08.
0 0% 0.
0/0%

09
2 Tons Cur
ed 1
0%/2
7.0 0% 0.
0/0%
SupportSteel

00
Pi
ping 30 LF/
L M

58
T
ota
l 1
00%/
270
.0 1
35.
0/
50%
Boil
erlnstal
la
ti
on I Lot

00
UtHi
tj
es l Lot

r
o0
r
■-5 5
Start
up l Lot
cleanup l Lot stones･Progressfor血e seacti
vide smaybemo nit
oredus mga

0
Demob Hi
za t
i
on l Lot dur a
bons cal
e･Ino血e rwor ′i
ds f血e s
ea r
et otake4da ysto
Tot
alWorkHours= compl et,a
e n d2da ysha vegoneby ,t
henthispor t
ionofthe
wor kis5 0pe rc
entc omplete(s
e eTable4･1
1)･Thisisas ubjec
-
ti
vea ppr oximationa ndi soneofma nywa yst oo bt
aina n
Sinceeachoft hesea cti
viti
esha vediff
erentunitsofwork,you eame dva luewhe nama themadc alcal
cul
ati
oni snotpracti
cal･
cannotaddt heuni t
sf oreachpl eC
et Ogehe
t r
･Howe ver
,you For血e sea c
tivi
de s′itisimpe r
a bve血a tma nageme ntunde r
-
cana ddthewor khour stoge血e r
･So ′ifyouha vedone1 0 0 standa ndagr eeto血eme 血odol ogyusedpriortO血es tar
tof
CY/ MYof血es l
abt oplacea ndyoua r
e5 0pe r
centcomplet- thepr o
ject･
ed′youha vee arne d1 35wor khours( 50% x27 0esti
ma t
ed
wor khour s)･Addi ng血ee a
me dhour supf ore achof血e Ta ble4･1
1-Ex ampl
eSlabPlac
eme
ntWor kProgr
ess
wor kpackage swi llthenallowac ompos i
tepercentcomplete
fortheentirepr o
je cttobede termined･ Ac t
jvj
ty Es
t.Work Day1 Da y2 Da y3 Da y4 Da y5
hr
S.
Amor edetailede xampl eisshowni nTa ble4.9:
For
mwork 6
7.5 67.
50
Itisimpor tantwhe nr eporti
ngpe r
centc omplete血a t C Rei
nfo
rcl
ngSte
el 6 7.5 12.
50 5 5.
0
oncr
et
ePlace
d 1 08.0 54.
0 54.
0
themi le
stone sand也ec reditfore acha rea sclea
rly Cu r
ed 2
7.0 27.
0
defi
ne da spos sible･Thi swi llbuildc redi
bili
tywi 仙
yours yst
emi n血a teveryoner eporti
ngpr ogresswi l T
l ot
al 2
70.0 80.
0 55.
0 54.
0 54.
0 27.
0
doit血es amewa ya nd也eda tacoll
ectedwi l
lstandup
toMa nageme ntscmt i
ny･

Fora
nexa
mpl
e,r
efe
rtoTa
ble4･
10･ Graphi cPres entationofEar nedVal ueDat a
Theproj
e c
tstats da
u taf orExa mple1i ss howni nFigure4･lon
Fors omeac ti
vit
ie′s
s uch asc leanup ormo bi
li
zati
on and pa ge4･10･Reviewmg血i swor kpa cka gei ngr aphicformゾi t
demobi li
za t
ion,itma ybeve rydi ff
icul
ttodefnet
i hemi le
- a ppear
sthatthiswor kwi1 1丘nisha headofs 血e duleandun de r
budget
･Thedi 鮎r enc eson血egr aphbe hve en血epl an′eame d′
Table4･ 9-De tai
ledBoile
rPr oj
ectLa borEs
timate andexpen dedlines pro vide av i
sualan alysts Of血is e
x a
mp le･
Asl onga sthec ur
ve sar ea bovet hebudge t
ed
Quant
it
ies Uni ts Wor khrs %CompL et
e lne
i ,hes
t ta t
usi sOK･ Thea ddi t
ionofthcc ostper-
forma ncei ndi cat
or(CPI)a nds cheddepe rf
orm-
00
5

Mob 川zati
on 1 L
ot 10
0%
152
00 0

ancei ndi cator( SPI)C alculationspr ovidesa

Excav a
ti
on 300 CF /
CM nume ri
ca lcalcula也ontofu一血e rde 丘ne血es ta
tus:
SubFou n
da ti
on 100 CF /
CM
76

Sl
abPl acemen 1 00 CY /MY 50%
09

Supp or
tStee 一 2 T
ons 10% CPI- hour se a
me d/ hour se xpended-
00

Pi
ping 30 LF /
L M 243/ 2 00-1. 22
58

Boil
erInstaJ
lati
on I L o
t
00

Uti
H胡e s l L o
t SPI-hour seame d/hour spl a- ed-
L
00
｣■l5 5

Start
u p 243/1 89-1. 29
cleanup
0

Demob Hzation
If血ei ndi cat
or sareequa ltoora boveュ′血e nthe
Total
Wor kHour s= 35% 335 p rワ
ject i
s g eneral
ly onor a head ･If血e proj
ect′or
eleme ntsof血epr oj
ect
′i sbe low l ′血en血es e

4.
9
 LABOR AACEI
NTERNATI
ONAL

l
ems′血eCPI( c
ost
)and也eSPI(sche
dule)a
rel
ess
t
hanl ･
0･So′
血ewor kpa
ckageappea
rst
obeover-
300.
0
m- lngthebudge
tandbehindsc
hedul
easwell
･

▲●一一- 一一一
-
▲ Exampl e31 Wor kPac kageSt atus
I..
_p - - - InExampl e3( Figure4･3,Table4･ 13,p4･1 ,t
1) he
.
■ij/
E●一
rl
■
cost
sa reless血a n血epl an･Thiswoul dnor mally
beOK･Howe ve ,t
r hee arnedisle s
sthanthepl an,
0
エ
.
3
上
-
の2
5
毒
し 1
0
50.
0 anditlooks比 e血e rear
es omes cheduleproblems･
1 1 l 2 F 3 1 4 1 5 I Confir
mmg血a tthe rear
es chedulepr obl
ems ′血e
Wor
kdays CPI( c
os t)is1.03( grea
ter血a nl ･
0)′and也eSPI
(sc
hedul e)i
s0.93( l
ess血a nl ･
0)･So′theworkpac k-

Fi
gur
e4･
1-ta
medVa
lueExa
mpl
e1

a
cti
vit
iesne
edt
ober
evi
ewe
dtode
tem hei
f
ぅacti
oni srequiredtoi mprovetheirperfor
m-
jance,asdleya r
enotPr OgreS
SlngaSPla-e d･
(
Not e:I
fmor eworki scompletedonnonc r
iti
-
calacdvit
ies′itismathema dcal
lypossi
blefor
血ei ndicat
orst obea bovel ′and也epr ワj
e c
t
s
tilltobeh t rouble.Tha twouldbebe cause
t
hec ri
ti
calpa ha
t ct
ivi
tie
slar
ebehindschedule.
)

Exampl e1- Wor kPac kageSt atus Fi

gur
e4.
2-Ea
rnedVa
lueExa
mpl
e2
InExampl e1(Figure4･,
1Table4･1
1),t
hecostsar
ehihe
g rthan
血epl antThisisnorma l
lynotgood′e xc
eptwhe n血es ched-
uleisalsoa headoft heplan･Since血epr oje
ctisa headof ageappearstobeunde
rm- mg血ebudge ta
tagrea
terr
ate
schedule
′a nd也eCPI( Cost)isles
s血a n血eSPI( sc
he dul ′
e) 血an血ewor kpac
kagei
sbe
hinds
che
dule･
If血esdeddesl
ip -

血i si
ndicatest
ha tt
hisporti
onof血epr oj
ectwillf
inishe ar
ly pageisa
llowedtore
ma丸 山en血ebudgetmayst
止lbeOK･
andma yf i
nishless血a nbudge t
ed･
Wわr kSampling
Exampl e2- Wor kPac kageSt at
us Wわr ksampli
ngl Same 血Odt hatcanbeus e
dt ode t
ermine
InExample2( Fi
gure2 ,Table4･1
2),thecost
s( wor khours product
ionoruni tratesforspecif
icworkacti
vit
ies･These
expended)arehighe
r血a nt heplan°Thisisnor ma l
lynot ra
tesa r
etobeus edi nsett
ingupac ompanyda ta
base′or
good′ands i
ncet
heeame di sle
ssthantheplan′itlooksl
ike deter
mimng血er el
ati
onshipbe t
we e
nworka tanindivi
dual
血e r
ea r
es omeproble
ms ･Conf ir
ml ng血a tt
he r
ea r
eprob- si
teandlaborstandards′whichhavebeenorma ybeusedfor
es
timati
ngpr oj
ectsinthefuture･

Ta
ble4.
ll-Exa
mpl
e1Wor
kPa
cka
geSt
atus Thepr oc essi nvolvespi cking as ampl e
wor kitem ori temsa ndha vlngper sonnel
Act
ivi
t
yEsti
mat
ed Da
yl Da
y2 Da
y3 Da
y4 Da
y5 CPl SPJ recordal lacti
vi t
iesandl aborhour sassoci
-
WorkHour
s atedwi tht hos eacti
viti
ess othatunitr at
es
c
umula
ti
vehou
rs(p
lan
)80.0 1
35.
0 1
89.
0 2
43.
0 2
70.
0 pe rpr oduc tion me asur ec an be de ter
一
1
.22 mi ned.Pe rsom e lwhowi he ssandr ecord
a
ctu
alhour
sexp
ended 9
0.0 1
65.
0 2
00.
0
a
ctu
a一hour
sear
ned 8
0.0 1
35.
0 2
43.
0 1
.29 theac ti
vi t
iesa ndt helaborhour swor ked
on eac h ac ti
vity c an c ol
lectf r
om
timeshe ets′orc re
ate血e irownda tabase
Ta
ble4･
12-Ex
ampl
e2Wor
kPa
cka
geSt
atus
ba sedupont he irobservationof血ewor k
Act
ivi
t
yEsti
mat
ed Da
yl Da
y2 Da
y3 Da
y4 Da
y5 CPI SPI activi
ties･Compa ris
onsc an血e nbemade
WorkHour
s aga mste xisti
nge xpe r
ienceorda tabasesto
de ter
mi net hemos treasonableda t
at ouse
c
umula
ti
vehou
rs(pl
an)8
0.0 1
35.
0 1
89.
0 2
43.
0 2
70.
0 asthes t
a ndar d.Or ,t
heda tacanbeus ed
a
ctu
alhour
sexpe
nded 9
0.0 1
65.
0 2
00.
0 0.
83
a
ctu
a一hour
seamed 8
0.0 1
35.
0 2
43.
0 0.
87

4.
10
 AACEI
NTERNATI
ONAL LABOR

300.
0

⊆
i
-■-
の2
≡
1
g
L 1
00
50.
.0 44 r
▼ SP r

{ 器0.
0
: - _.
Lr
1 l 2 F 3 l 4 l 5 I
wor
kdays

Fi
gur
e4･
3-Ea
rne
dVa
lueExa
mpl
e3
Ta
ble4.
13-Exa
mpl
e3Wor
kPac
kageSt
atus
t
ode
ter
minehowt
hea
ctua
lwor
kisde
via
ト
Ac
ti
vi
tyEs
ti
mat
ed Da
yl Da
y2 Da
y3 Da
y4 Da
y5 CPI SM
) l
ngf
rom 血es
tanda
rd･ Wor
kHour
s

c
umula
ti
vehou
rs(pl
an)8
0.0 1
35.
0 1
89.
0 2
43.
0 2
70.
0
a
ctu
alhour
sexpe
nded 9
0.0 1
40.
0 1
70.
0 1
.03
CONCLUSI
ON a
ctu
a一hour
seamed 8
0.0 1
20.
0 1
75.
0 0.
93

Int hisc hapter,theba si

csofl aborc os
t
developme nt and pr ogress moni tor
lng
havebe e ndiscuss
ed･ Ⅰ
na l
linsta
nc e′i
s ti
simperat
ivethatthe Que s
tions:W ha
tisthefull
yloadedrat
epe rhourfort
his
cre
w?Howmuc hwoulditc
ostt
ohave血iscrewwork8hours
est
imat or/c ostengineerunde rst
and血eba si
csinor derto
ma kes uret hatallof血ea reasimpa ct
ing血ee sti
ma teare onSa t
urdaya tti
mea ndone-half
?(Assume血at血eonl y
血or oughl yinvest
igate
da ndt hat血ec or
rectda
taisusedina adderincl
udedinovert
imeis血egover
nme ntpr
ograms･
)
consist
e ntma me r.
Probl
em 3:A bui
ldi
ng wasc
ompl
eted i
n Chi
cago f
or
$2
′755′
000.
PRACTI
CEPROBLEMSANDQUESTI
ONS
Que
sti
on:How muc
hwilli
tcosttobui
ldt
hats
amebui
ldi
ng
i
nLosAngel
es?(
Ref
ertopage4･8･
)

Que
sti
on:Wha
tist
hec
ompos
iter
atepe
rhourf
ort
hisc
rew?

Ques
tion:Whic
hoft
hea
bovea
ref
act
orst
hatc
oul
daf
fec
t
pr
oducti
vit
y?

4.
ll
 LABOR AACEI
NTERNATI
ONAL

･
t
iQuest
ions:Ca
lcul
atet
heSPIa
ndtheCPI.Whatist
hest
atus
oft
heproduct
ionrn ?Dr
u awthee
a r
nedvaluegr
aph･

Sampl
ePr
obl
em Ans
wer
s

Answer:The c
ompos
iter
atepe
rhourf
ort
hisc
rew i
s
$9
9.00/
7-$14.
14.

-
-
■
l.

Answers:Thef ul
lyloadedr at
epe rhourfort hisc r
ewis
$1
4･14x1 +･33-$1 8･81･Thefol
lowingequati
ons olveshow
muchwoul di tcosttoha vethisc r
ew work8hour son
Sat
urdaya tti
mea ndone -haf
l,ass
umngt hattheonl yadde
r
n
iclude
di nove rt
imei st
hegove r
nme ntpr
ograms :

$1
4･14xl･
5-$21
･21xl･
08(
govt
･ progr
ams
)-
$2
2.91x7wor
kersx8hr
s-$1282.9
6

4.
12
 AACEI
NTERNATI
ONAL LABOR

Probl
em 3:A bui
ldi
ng wasc omplet
ed i
n Chi
cago f
or REF
ERENCES
$2
′755′
000･
Howmuchwil
litc
osttobuil
d血atsa
mebuil
ding
i
nLosAnge le
s? AACE I nter
national･ Co st En gmeer'
s No teb
ook･
Morga
ntown,We stVirglua･
r
Ans
wer
: & x $2
,755
,00
0- $2
,68
3,0
00 (
rounde
d) Ri
chards
on Engi neering Servi
c es,Inc･2001･Ra pid
11
1.4
Co
nstr
uct
ionCostEsti
ma ti
ngS y
stem･ Mesa,Ari
zona･
Ri
char
dsonEnglne e
rlngSe vi
r ces
,I nc2001･
･ Pr
oces
sPlant
Co
nst
ruc
ti
onEs
ti
mat
ingSt
and
ard
s･
4. R.S.Me ansCo.,Inc.2001.Const
ruct
io
nCostDat
a2001.
Kingston,Massachuset
ts･
5･ R･S･Me ansCo･
,Inc･2001･Conc
ret
eandMas
onryCo
stData
2001･Kingson,
t Ma ssachuse
tts
･

Thefoll
owingi
sapa rt
iall
istofcompani
es(
bynome
ansa
ll
ava
ilabl
e)血atprovi
deesbma thgdata

ARESCor porati
on
Bui
ldi
ngSys t
emsDe s
ign,I
nc ･
I
cauS/
r Ric
hardson-As penT ec
hnology,I
nc･
R.
SMe ans
Ans
wer
sPr
obl
em 5: WinEsti
ma tor

SPI-Ea
me d/Fl
ame d-9
0.0/
80.
0-1.1
3
CPI-Earne
d/Expe
nded-90･
0/95･
0-0･
95

Wha ti
sthesta
仙sof血epr
oduc
tionmn?Ahea
dofs
che
dul
e
butoverbudget･

Dr
aw 血eeame
dva
luegr
aph:

Sampl
ePr
obl
em

180.
0
＼

160.
0
ゝ
.
.-
J｡ノ

SJnOH

140.
0
120.
0
100.
0
j｣

80.
0
0≧ r

60.
0
40.
0

0
20.
0
0.
3
Wor
kdays

4.
13
･
I
.▲
.J
′ ,,p.メ
AACEI
NTERNATI
ONAL ENGI
NEERI
NG

Cha
pte
r5
● ●
Engl
nee
rlng

Ne
ilD･Opf
er,CCE

I
NTRODUCTI
ON CAD/CAE/CAM,pr oduc tl iabil
it
y,pat ent,t
s rade
secret
s′andde ve loplngpr ototypes;
Thes uccessofma nypr oduc tsa ndpr oj
ectsi spr edi
c at
ed unde rst
andpr oduc ta ndpr oc es
sde si
gna ndpr oduc tion
upona ne f
fectiveande f
fic
iente nglne e
rlnge ff
ort･impr oved iss
ues ′includi ng pr ocesss electon′s
i tandardization′
engme e
r l
ngl Se sse
ntialinma nya pplic
a t
ionsgl Vengl oba1- ma nufacturabiliy,
t constuc
r t
a bil
iy,
t and" ma ke"orI I
buy"
izedcompe ti
tiona ndpr oduct /prワjectli
abili
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5.
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 AACEI
NTERNATI
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NEERI
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5.
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 ENGI
NEERI
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5.
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5.
5
 ENGI
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equati
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･Agaln, st
and血epot entia
lofCAD/ CAM andbus i
nessree
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･ 1
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neerl
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● ●
Reengl neerlng REFERENCES
Re englneerngl Sthef unda me ntalr ethi
nki nga nd radical
rede s
ignofbus inessprocessestoac hi
e vedr ama ti
cimpr ove一 1･ Const
ruct
ion Indusr
t yInst
it
ute･1 986･Co nst
ruct
abi
li
ty
me れtsi nc ri
ti
calc onte
mpor a
ryme a
s uresofpe rf
orma nce′ Pri
merPubli
cati
on3-1･Uni
versi
tyofTe ,
xasAus ti
n･
suc hasc ost
,qua l
it
y,service
,a nds peed･Someoft he sesteps 2. Hammer,M. ′and J.Champy.. 1
99 3.Reengine
eri
ngTh e
i
nc ludec ombiningt woormor ejobsi ntoonea nde nabli
ng Cor
porat
io
n･Ne wYork: Har
perBusiness･
wor kerst o ma kede cisi
onswi 血 wor k being performe d 3･ Mazda,F･1 998･Englne
erl
ng Ma na ge
ment･Addi son-
whe rei tma kesmos tsense･Ane xampl eofr eenglneermg Wesle
y･Harlow,England･
mi ghtha veyoursuppl i
ermoni t
oringyouri nventoryof血e i
r 4･ Meyer,C･19 93･Fa
stCyc l
eTime･Ne w York:TheFr ee
suppl i
edi tems i
ncet heya rebe t
tera bletoa cc
ompl ishthis Pre
ss.
t
as k･Thisthenfrees血eor gani
za t
iontof ocusoni tsownmi s -

sion-cri
tica
lwor k.
1
･
1,
I
V･L
･
,

Re engl neermgf oc use son血eopt imiz at

ionof血et otalorga n-
i
za tion,r ahe
t rt han s ubopt imi zat
ionofi ndi vidua lde pa r
t-
me nt soruni ts
･I n血ec ont e
xtof血i ss ection′di s
pa rateuni t
s′
sucha sde sgn′ma
i nuf a
c hr ing′s al
e s/ma rke血 g′a ndc us-
t
ome rs er
vicea rebr oughtt oge 血e rtode li
veropt imals ol
-u
t
ionst ha tbenefitt hee ntireor ganiza ti
ona soppos edt o血e
i
ndi vi dua lu
ni t･Mor eove ,r
r eenglne e
rlng f ocuse son t he
〟whys ′′ofanac tionorpr ocessa soppos edt o血e〟 hows .′
′An
appl iancema -f achr erma y bec onc erned wi 血 We l
ding
spat teronne wa ppl ianc esa ndhowt oc ontrolthis. Howe ve r
,
ac ha ngei nthes t eelpur c hase dfrom as moot hpa ttemt oa n
embos sedpa tt
e r
nons teelshe etma yma ke血ewe ldhgs pat-
t
e rnotnot i
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tant血a nthehow a ndr e
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lngf ocuse son血e segl obalissue s
･

SUMMARY

h her ecogniti
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CAD/CAE/CAM c oncepts,
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toforema nua l
englneerlngpr ac ti
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ized
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ici
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5.
6