MSFC NASA MPD 7120 1-2009 EARNED VALUE MANAGEMENT POLICY《赢值管理政策》.pdf

1、CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/directives.htm VERIFY THAT THIS IS THE CORRECT VERSION BEFORE USE MPD 7120.1 BASELINE EFFECTIVE DATE: April 14, 2009 EXPIRATION DATE: April 14, 2014 MARSHALL POLICY DIRECTIVE CS01 EARNED VALUE MANAGEMENT POLICY Provided by IHSNot fo

2、r ResaleNo reproduction or networking permitted without license from IHS-,-,-Marshall Policy Directive CS01 Earned Value Management Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 Page 2 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/directives.htm VERIFY THAT TH

3、IS IS THE CORRECT VERSION BEFORE USE DOCUMENT HISTORY LOG Status (Baseline/ Revision/ Canceled) Document Revision Effective Date Description Baseline Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Marshall Policy Directive CS01 Earned Value Manageme

4、nt Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 Page 3 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/directives.htm VERIFY THAT THIS IS THE CORRECT VERSION BEFORE USE TABLE OF CONTENTS 1. PURPOSE .4 2. APPLICABILITY .4 3. AUTHORITY .4 4. APPLICABLE DOCUMENTS

5、.4 5. REFERENCES .5 6. DEFINITIONS 5 7. POLICY .6 8. RESPONSIBILITIES .12 9. RECORDS .13 10. MEASUREMENT .13 11. CANCELLATION .13 APPENDIX A ACRONYMS .14 APPENDIX B COMPLIANCE MAP.15 APPENDIX C COMPLIANCE MATRIX.17 Provided by IHSNot for ResaleNo reproduction or networking permitted without license

6、from IHS-,-,-Marshall Policy Directive CS01 Earned Value Management Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 Page 4 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/directives.htm VERIFY THAT THIS IS THE CORRECT VERSION BEFORE USE 1. PURPOSE This Marshall Po

7、licy Directive (MPD) describes the earned value management (EVM) principles based policy which shall be used for all MSFC programs and projects to meet the need for successful execution of all cost, scheduling and technical objectives. The MPD is written to be in compliance with all applicable Offic

8、e of Management and Budget (OMB) and Agency requirements. These OMB and Agency requirements are contained in the documents listed in 3, “Authority.” A more detailed description of the earned value management system (EVMS) requirements is provided in the Marshall Procedural Requirements (MPR) 7120.5,

9、 Earned Value Management System (EVMS) Requirements. 2. APPLICABILITY This MPD applies to the personnel, programs, projects, and activities at Marshall Space Flight Center (MSFC) and MSFC Michoud Assembly Facility, including contractors and resident agencies to the extent specified in their respecti

10、ve contracts or agreements. (“Contractors,” for purposes of this paragraph, include contractors, grantees, Cooperative Agreement recipients, Space Act Agreement partners, or other agreement parties.) 3. AUTHORITY a. OMB Circular A-11, Part 3, Section 300 b. NASA FAR Supplement (NFS) 48 CFR, Part 183

11、4 c. NPR 7120.5D, “NASA Space Flight Program and Project Management Requirements” d. NPR 7120.7, “NASA Information Technology and Institutional Infrastructure Program and Project Management Requirements” e. NPR 7120.8, “NASA Research and Technology Program and Project Management Requirements” 4. APP

12、LICABLE DOCUMENTS a. NPR 7123.1A, “NASA Systems Engineering Processes and Requirements” b. MPR 7120.5, “Earned Value Management System (EVMS) Requirements” c. ANSI/EIA 748-B, “Earned Value Management Systems” d. NDIA PMSC, ANSI/EIA 748-A Intent Guide Provided by IHSNot for ResaleNo reproduction or n

13、etworking permitted without license from IHS-,-,-Marshall Policy Directive CS01 Earned Value Management Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 Page 5 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/directives.htm VERIFY THAT THIS IS THE CORRECT VERSION BE

14、FORE USE 5. REFERENCES a. PMI, PMBOK Guide, 3rdEdition b. NASA Schedule Management Handbook 6. DEFINITIONS (those with an * may be plural or singular) a. Baseline the original approved plan (technical, cost, or schedule) with approved changes. b. Budget at Completion (BAC) the total budget for an ap

15、proved program, project or activity. c. Control Account (CA)* a defined and approved scope of technical, cost, and schedule objectives within a project that has a responsible organizational element or individual identified. d. Estimate at Completion (EAC) the total forecasted cost of an effort at th

16、e time of its completion. e. Estimate to Complete (ETC) the estimated cost to complete the remaining work. f. Integrated Master Schedule - an integrated, logically-connected set of activities and milestones. g. Level of Effort (LOE) effort of a general or supportive nature that does not produce defi

17、nite end products. h. Management Reserve (MR) budget for scope of work that is part of the project but not defined at the time the baseline is established. i. Organization Breakdown Structure (OBS) indicates the organizational relationship as a framework for assigning work responsibilities. j. Perfo

18、rmance Measurement Baseline (PMB) a time-phased representation of a program or projects planned costs based on the cost, schedule, and technical baselines. k. Responsibility Assignment Matrix (RAM) integrates the OBS and the WBS creating Control Accounts. l. Statement of Work (SOW) a document which

19、contains a narrative description of the work scope for a contract, project, or program. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Marshall Policy Directive CS01 Earned Value Management Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 P

20、age 6 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/directives.htm VERIFY THAT THIS IS THE CORRECT VERSION BEFORE USE m. Undistributed Budget (UB) budget for an authorized scope of work awaiting assignment to an appropriate responsible organization. n. Variance at Complet

21、ion (VAC) the difference between the BAC and the EAC o. Work Breakdown Structure (WBS) - identifies the total work to be performed and divides the work into manageable elements with increasing levels of detail. 7. POLICY a. It shall be the policy of MSFC to implement the seven guiding principles of

22、EVM by demonstrating compliance with certain criteria described in the remainder of this section. (1) PLAN ALL WORK FROM BEGINNING TO COMPLETION. (a) Define Authorized Work Work is defined by the use of a WBS. The WBS is the foundation for planning all approved work. The WBS is a product-oriented hi

23、erarchy that represents the total SOW for authorization, tracking, and reporting purposes. It also provides management with a control framework and traceability of work scope. This forms the foundation for communication and integration of all other processes that follow. (b) Identify the Organizatio

24、nal Structure Commonly referred to as an “org chart,” the OBS is a hierarchal representation of organizational elements, sometimes from different entities, involved in an effort. An OBS helps management focus on establishing the most efficient organization by taking into consideration the availabili

25、ty and capability of management and technical staff, including subcontractors, to achieve cost, schedule, and technical objectives. (c) Identify Discrete Work Work Package (WP) budgets established at the appropriate level identifying specific resource requirements in dollars, hours, or other measura

26、ble units, provide the detail for effective execution of the PMB at the CA level. The resources shall be time-phased the way the detail work is planned to be accomplished. This approach provides meaningful product-related or management-oriented events for performance measurement. When an area cannot

27、 be planned in detail, the technical, cost, and schedule requirements are held in Planning Packages (PP) to be planned and executed at a more appropriate time. The schedule may have more detail below the budgeting level to support the development of a realistic execution plan. (d) Sequentially Sched

28、ule the Work Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Marshall Policy Directive CS01 Earned Value Management Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 Page 7 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/direct

29、ives/directives.htm VERIFY THAT THIS IS THE CORRECT VERSION BEFORE USE Scheduling authorized work facilitates effective planning, budgeting, progressing, and forecasting, all of which are critical to success. The integration of the technical, schedule, and cost requirements in the Integrated Master

30、Schedule results in the effective communication of the expected logical sequence of work. This also identifies all interdependencies between work activities that determine total work time needed to complete the effort as outlined in the WBS. As a result, time-phasing of all authorized discrete work

31、for use as a PMB is also achieved. (2) BREAK DOWN WORK INTO FINITE PIECES THAT CAN BE ASSIGNED TO A RESPONSIBLE PERSON OR ORGANIZATION FOR CONTROL OF COST, SCHEDULE, AND TECHNICAL OBJECTIVES. (a) Integrate the WBS and OBS, and Create Control Accounts The RAM integrates the WBS and the OBS creating C

32、A. Careful establishment of CA ensures the appropriate level of management is established based on the complexity of the work and capability of the organization. It also helps establish the level of performance measurement necessary for management. (b) Establish Overhead Budgets The overall value of

33、 establishing overhead budgets lies in the ability of management to manage cost elements that cannot be directly assigned to individual products. By comparing actual overhead expenses to established overhead budgets, management can determine if the absorption of overhead expenses based on existing d

34、ocumented allocation schemes is on track or if allocation rates need to be adjusted. The accurate assignment of overhead expenses, therefore, ensures that each program receives only its fair share of overhead costs. (c) Identify the Organization Responsible for Overhead Visibility into overhead cost

35、s is essential for management purposes. Therefore, it is important to have a documented process and organizations, including individual managers within these organizations, responsible for managing and approving the expenditures of overhead costs. (d) Identify Significant Cost Elements (e.g,. labor,

36、 material) Within Authorized Budgets An essential part of planning and establishing a PMB is the establishment of budgets for all the authorized work. Identification of the budget cost elements documents all the required resources and places work scope with the performing organization. Significant c

37、ost elements typically include labor, acquisitions, indirect costs and other direct costs (ODC). ODC include remaining direct costs other than labor and acquisitions such as travel. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Marshall Policy Dire

38、ctive CS01 Earned Value Management Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 Page 8 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/directives.htm VERIFY THAT THIS IS THE CORRECT VERSION BEFORE USE (3) INTEGRATE COST, SCHEDULE, AND TECHNICAL OBJECTIVES INTO

39、A PMB AGAINST WHICH ACCOMPLISHMENTS CAN BE MEASURED. CONTROL CHANGES TO THE PMB. (a) Establish a Time-phased Budget The PMB represents the plan for executing all authorized work. It includes WP and PP at the CA level as well as Summary Level Planning Packages and UB held at higher levels. This tool

40、provides management a reference to assess performance. It represents the cumulative, time-phased, Budgeted Cost for Work Scheduled. The PMB is a key component of program and project management and provides source data for the project and institutional budgeting processes. An Integrated Baseline Revi

41、ew (IBR) is an effective management tool to ensure authorizing and performing organizations share a common understanding of the PMB. An IBR may be conducted early in the project life cycle for this purpose. (b) Integrate Internal EVM Subsystems with the WBS and OBS The integration of planning, sched

42、uling, budgeting, authorization, and cost accumulation processes provides the capability for establishing the PMB, identifying progress, and collecting actual costs to support analysis through common data elements and corrective actions. Inclusion of the WBS and OBS permits cost and performance summ

43、arization at appropriate levels for management insight and control. (c) Document Changes to the PMB By ensuring that authorized budget and schedule revisions are documented and traceable, the integrity of the PMB is maintained and can be verified. This provides managers with valid plans against whic

44、h to execute and measure performance. An IBR can be an effective tool for managers to ensure authorizing and performing organizations share a common understanding following a major change to the PMB. (d) Control Retroactive Changes Retroactive changes to the baseline may mask variance trends and pre

45、vent use of the performance data to accurately forecast cost and schedule at completion. Retroactive changes for routine accounting adjustments, rate changes or price adjustments, and data or accounting errors are acceptable exceptions to the control process. (e) Prevent All But Authorized Budget Ch

46、anges Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Marshall Policy Directive CS01 Earned Value Management Policy MPD 7120.1 Revision: Baseline Date: April 14, 2009 Page 9 of 17 CHECK THE MASTER LIST at https:/repository.msfc.nasa.gov/directives/di

47、rectives.htm VERIFY THAT THIS IS THE CORRECT VERSION BEFORE USE Changes made outside the authorized PMB control processes compromise the integrity of performance trend data and delay visibility into overall variance from plan, thus reducing the alternatives available to managers for redirection or revisions. (4) RECORD AND USE ACTUAL COSTS INCURRED IN ACCOMPLISHING THE WORK. (a) Record Overhead Costs Visibility into direct costs and overhead costs is essential for successful management of a project. Therefore, it is important