Project cost and performance planning

Project cost and performance planning is a sub-area of project planning and includes the determination of all costs and services that are incurred in connection with the implementation of the project.

Minimizing project costs is one of the main goals of project management and project controlling. Due to the length, uncertainty and complexity of the project, project costs and deliverables are one of the most difficult forward-looking quantities to determine. The role of cost and performance planning becomes particularly clear if one assumes that the sales proceeds for the performance to be created in the project are specified and can only be influenced with difficulty afterwards.
This applies, for example, to a cost or fixed price agreed with the client. The profit from the project is then maximized by minimizing costs. The project costs can on the one hand be divided into the internal costs of own work (personnel, operating resources and other costs) and on the other hand into externally procured material resources and external work. Project cost planning forms the basis for project cost management and control.

Ausgangspunkt für die Kosten- und Leistungsplanung ist der Projektstrukturplan i.V.m. der Termin- und Ablaufplanung und der Project resource planning. Aus ihnen werden die Kostenpakete abgeleitet und strukturiert. Im Anschluss daran werden von den jeweiligen am Projekt beteiligten Abteilungen disponierte und geplante Mengensätze (Stückzahlen, Arbeitsstunden etc.) und Preise sowohl für Materialien, Eigenleistungen wie auch für Fremdleistungen ermittelt. Diese sind Grundlage für die Projektkalkulation, mit der die Projekt-Kosten- und Leistungsplanung erfolgt.

The cost planning concludes with the budget allocation. This budget may only be changed in the course of the project if there is a change in the scope of services or if incorrect planning has to be corrected. If, on the other hand, an interim cost estimate provides new cost forecasts or the planned costs for certain services are not sufficient, it is not the budget but the cost expectation that needs to be adjusted.
The bodies responsible for the implementation of the task packages are usually also responsible for the costs. You are responsible for managing the allocated budget.

Bei der Projektkosten- und Leistungsplanung handelt es sich um eine rollierende und periodenabgrenzende Planung i.S.e. ständig verbesserten Planung im Zeitablauf, beginnend mit der Angebots-, über die mitlaufende Kalkulation bis zur Nachkalkulation. Im Blickpunkt der Betrachtung steht vor allem die Kostenerwartung (Forecast) für das Gesamtprojekt. Durch die Abgrenzung bereits anfallender Actual costs und -leistungen handelt es sich bei der rollierenden Planung um eine Restkosten- und Restleistungsplanung des Projektes ( Cost to complete).

The periodic project cost and performance planning is especially important for multi-project controlling and project-related corporate controlling (project controlling in the sense of the word), because here it is not the project period but the business year and its reporting periods that are reported and analyzed. A uniform comparison of costs and services takes place in the project profit and loss accounting.

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