2014年ACCA考试（p3商务分析）考前总结36

　　以下是高顿网校小编为学员整理的：p3商务分析，供学员参考。
 

　　However, certain priorities or pressures are likely to apply to each variable, depending on the nature of the project. For example, a project involving safety-critical systems will rightly put great emphasis on quality because the consequence of technical failure will be very serious. However, managers need to be aware of the impact of the following compromises:

　　· Increased emphasis on quality places the project in danger of taking longer and costing more.

　　· Increased emphasis on meeting the cost budget may compromise quality, the project may take longer, or the scope could be narrowed.

　　· Increased emphasis on meeting time deadlines may also compromise quality, cost over-runs are more likely (perhaps because overtime has to be paid), or scope could be narrowed.

　　· If the emphasis is to ensure that the project scope is not reduced, then cost and time might increase, and quality might decrease. Naturally, if scope is increased, whether through project drift or through more pre-meditated changes to the project, costs, time and quality will all be severely jeopardised.

　　None of these compromises is bound to happen, but project managers should be aware that such tensions exist and that a balance has to be maintained by management action, if necessary negotiating with the project sponsors to gain approval for changes.

　　PROJECT PLANNING AND MANAGEMENT TOOLS

　　Typically, projects consist of a number of separately identifiable steps which can be broken down, hierarchically, until manageable work packages are produced which can be assigned to the appropriate people. This is the process of deriving the work breakdown structure for the project. Each work package, or task, will have four components:

　　· task name and description

　　· costs, both marginal and any fixed element

　　· duration

　　· who is responsible and, in particular, whether the work will be carried out internally or externally.

　　So now the project manager knows who is doing what and how much each element should cost. Using a relatively simple cost accounting system, material, labour, overheads and third party costs can be coded to the work packages, hence to the project, and actual costs can be compared to budget for control purposes.

　　Still to be taken into account is the time that each work package will take, but whereas costs are cumulative, times need not be as often several tasks can be undertaken simultaneously. A more sophisticated approach is needed which sets out the relationship of the tasks or activities to one another, identifying those tasks which can be concurrent and those which can only be consecutive. For example, if the project was to set up a new website for the company, the task of choosing the internet service provider to host the website can be undertaken at the same time as designing the graphics and layout of the web pages. However, the layout and graphics couldn’t be finalised before the company has decided what information the web pages should show. These three tasks could be set out in a network diagram, or critical path analysis, as shown in Figure 5.
 

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