Project Cost Control (PERT/Cost)

Integrating Schedule and Budget Management for Effective Project Control

What is PERT/Cost?

PERT/Cost is a project management technique that integrates the schedule analysis of PERT with cost accounting to provide comprehensive project control. It enables managers to track both schedule performance and cost performance simultaneously.

Originally developed by the U.S. Department of Defense, PERT/Cost helps answer critical questions:

Key Features of PERT/Cost

Integrated Approach

Combines time and cost data in a single management system, providing a complete picture of project performance.

Work Breakdown Structure

Organizes project into manageable work packages with assigned budgets and schedules.

Earned Value Analysis

Measures work accomplished against planned schedule and budget (precursor to modern EVM).

Early Warning System

Identifies potential cost overruns and schedule delays before they become critical.

Performance Indices

Provides quantitative measures of schedule and cost efficiency.

Forecasting

Predicts final project costs and completion dates based on current performance.

PERT/Cost Methodology

Work Package Definition

Break down the project into discrete work packages that can be:

Time-Phased Budgeting

Allocate budgets to work packages according to the project schedule (planned value):

Planned Value (PV) = Budgeted Cost of Work Scheduled (BCWS)

Cost Accumulation

Track actual costs incurred for each work package:

Actual Cost (AC) = Actual Cost of Work Performed (ACWP)

Performance Measurement

Measure earned value (work actually completed):

Earned Value (EV) = Budgeted Cost of Work Performed (BCWP)

Variance Analysis

Calculate schedule and cost variances:

Schedule Variance (SV) = EV - PV
Cost Variance (CV) = EV - AC

Performance Indices

Compute efficiency ratios:

Schedule Performance Index (SPI) = EV / PV
Cost Performance Index (CPI) = EV / AC

Forecasting

Estimate final project costs and completion date:

Estimate at Completion (EAC) = BAC / CPI
Estimate to Complete (ETC) = EAC - AC
Variance at Completion (VAC) = BAC - EAC

PERT/Cost Control Cycle

[Diagram showing the continuous cycle of planning, measuring, analyzing, and correcting]

PERT/Cost in Practice

Work Package PV (BCWS) EV (BCWP) AC (ACWP) SV CV SPI CPI
Requirements $15,000 $12,000 $14,000 -$3,000 -$2,000 0.80 0.86
Design $20,000 $22,000 $19,000 $2,000 $3,000 1.10 1.16
Development $30,000 $25,000 $28,000 -$5,000 -$3,000 0.83 0.89
Testing $10,000 $8,000 $9,000 -$2,000 -$1,000 0.80 0.89
Total $75,000 $67,000 $70,000 -$8,000 -$3,000 0.89 0.96

Case Study: Software Implementation Project

Project Budget: $500,000 | Planned Duration: 6 months

At 3-month review:

Analysis:

SV = EV - PV = $200,000 - $250,000 = -$50,000 (Behind schedule)
CV = EV - AC = $200,000 - $230,000 = -$30,000 (Over budget)
SPI = EV / PV = 0.80 (80% efficiency)
CPI = EV / AC = 0.87 (87% efficiency)
EAC = BAC / CPI = $500,000 / 0.87 ≈ $575,000 (Forecasted overrun)

Action Plan: Implemented corrective measures including additional resources for delayed tasks and stricter cost controls.

Best Practices for Effective PERT/Cost Implementation

Detailed Work Breakdown

Create sufficiently detailed work packages (typically 40-200 hours) for accurate tracking.

Regular Reporting

Establish frequent reporting cycles (weekly or biweekly) to maintain control.

Integrated Systems

Use integrated project management software that combines scheduling and cost data.

Team Training

Ensure all team members understand the PERT/Cost methodology and their reporting responsibilities.

Early Intervention

Act quickly on variance trends rather than waiting for problems to become critical.

Historical Data

Maintain historical data from previous projects to improve future estimates.

Modern Applications

While traditional PERT/Cost has evolved into Earned Value Management (EVM), its core principles remain fundamental to project control. Modern project management software often incorporates PERT/Cost concepts through: