هل من فائدة لإدارة مشروع كبير عن طريق مركز التكلفة؟

      لابد من مراكز التكلفة لأي مشروع فمركز التكلفة هو عبارة عن المواقع الرقابية على التكاليف واهميتها تكمن في...
إخضاع التكاليف الفعلية لمعايير مخططة مقدما وقياس الانحرافات وربطها بالمسئولية ولعل هذا الهدف يعتبر من أهم أهداف محاسبة التكاليف.
     

خفض التكلفة هو عن طريق الاستغلال الصحيح للموارد المتاحة وتعريف كل موظف بمهامه ومسؤولياته بصورة دقيقة 

وعموما مركز التكلفة يوجد كمؤشر يوضح للممدير طريقه وينبهه في حالة تجاوز الحد المسموح

 

و

إذا اجتازت الدراسة مرحلة إمكانية التمويل، تصل إلى مرحلة تقدير مدى صلاحية المشروع الاقتصادية، وتبدأ بإعداد ملخص نتائج الأعمال التي تمكن من تقييم المشروع على أساس المقاييس المختلفة للربحية، وينحصر هذا التقييم في قياس مدى قدرة المشروع على أن يدر عائداً مباشراً مناسباً.

مركز التكلفة يوجد لمراقبة تكاليف المشروع اما بالحد منها او اعطاء الموارد

لذلك هي مهمة تقريبا لاي مشروع خاصة المشاريع الضخمة

الامر يتعلق بالغاية من المشروع واهمية العناصر المؤثرة كالتكلفة والوقت والنوعية وتوفر الموارد ايهما مهم اكثر خصوص لاصحاب القرار اوتاثيرهم على المشروع

الامر يختلف باختلاف نوع المشروع والغرض منه

يجب فتح مركز كلفة لأي مشروع وذلك للتحكم بالحركة المالية للمشروع وتقييمه من الناحية المالية التي هي من أساسيات تقييم نجاح أو فشل مشروع وكذلك لبرمجة تقديم التوريدات اللازمة للمشروع وتمويله .

Cost is one element of the project that needs to be controlled, having cost as the fixed driver will impact schedule and/or scope.
Many companies work on this approach, unfortunately, this might prove to be a very narrow/short-term perspective, where they manage projects like other investments.
Some projects were not well estimated, and will need additional money, we cannot simply say no, just because the initial budget did not reflect the unforeseen costs, and/or a cost centre used more money than intended.
For example, you initially put some budget for communication, if you find it ineffective, you need to invest more on selling your final outcome / reducing resistance / etc...
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نعم...

Cost control by cost center have great important to all projects, regardless of size.
Large projects must have tighter monetary controls, mainly because of the risk with the failure with less sophisticated control techniques.
Cost control is not only "monitoring" of costs and recording perhaps massive quantities of data, but also analyzing of the data in order to take corrective action before it is too late.
Cost control should be performed by all personnel who incur costs, not merely the project office.
Cost control implies good cost management for large project, which must include:       1.
Cost estimating   2.
Cost accounting   3.Project cash flow   4.
Company cash flow   5.Direct labor costing   6.
Overhead rate costing   7.Others, such as incentives, penalties, and profit-sharing       Taking on a large project can hold the promise of large rewards, but also means taking on large risks.
Before starting your large project, learn how the right project management method can help to success.
  It happens all the time.
Organizations decide to embark on a large project, such as a new building or a new information technology (IT) system, and they get only part of the way through it when they discover that it just does not work.
The ramifications of a failed, or even a less-than-successful, project go beyond the significant costs; they can also impact the credibility of executive sponsorship, potentially hamper operations and affect how your customers perceive you.
  Using a project management methodology helps mitigate risk and improves your chances of success for large project.
The following are four ways a for large project management methodology that can benefit you.
  1.
Clarify what you are doing and why you are doing it   Too often, organizations jump into large projects because they think it’s a good idea to have a new system or new piece of infrastructure without considering how it fits within the business strategy as a whole.
Not only can this new project clash with elements of the business strategy but if it is being taken on in response to a specific problem, it may turn out to be a stopgap solution at best.
“In an ideal world, changes come out of the strategic planning process,”   2.
Get focused on the right things in the right way   Effective project management involves stepping back and asking two questions: Are you doing the right things and are you doing things right? The ‘right things’ refers to the sequence of activities that must be carried out for success, and it will vary by project.
Doing ‘things right’ looks at the quality of the work.
It involves knowing the strategic objectives of the project and its intended business benefits, while keeping track of what’s happening, from a quality perspective, throughout the lifespan of the project.
  Every project should have two lead roles to assess the ‘right things’ and ‘doing things right’: a functional lead skilled in whatever type of expertise the particular project calls for, such as an IT specialist for an IT project, and a risk management lead.
  3.
Bring your staff with you:   A project management methodology can help you overcome this challenge by creating a situation in which people are involved early, ideally right from the conceptual stage, and stay involved throughout the project.
This allows your team to share thoughts and ideas on what’s happening and what the final outcome should look like.
  4.
Involve the business:   If you are undertaking an IT project, your IT department or consultant will be your functional expertise.
But nobody knows your business better than the people who are conducting it, and, on any type of project, those people need to provide input into the changes if they are to be effective.
Many organizations know it’s important to involve the business in the initial stages while defining scope, but scope, design and even objectives can change.
                 

نعم