2014年ACCA考试（p3商务分析）考前总结37

　　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。
 

　　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.
 

　　高顿网校小编寄语：向着某一天终于要达到的那个终极目标迈步还不够，还要把每一步骤看成目标，使它作为步骤而起作用。

 　　　　　　

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