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1、27CostcontrolandEVAApartfromensuringthattheirprojectiscom-pletedontime,allmanagers,whetherintheoffice,workshop,factoryoron-site,arecon-cernedwithcost.Thereislittleconsolationinfinishingontime,when,fromacostpointofview,onewishedthejobhadneverstarted!Costcontrolhasbe
2、enavitalfunctionofmanagementsincethedaysofthepyramids,butonlytoofrequentlyisthetermconfusedwithmerecostreporting.Thecostreportisusuallypartofeverymanager’smonthlyreporttohissuperiors,butanaccountofthepastmonth’sexpenditureisonlystatinghistoricalfacts.Whatthemanager
3、needsisaregularandup-to-datemonitoringsystemwhichenableshimtoidentifytheexpendi-turewithspecificoperationsorstages,determinewhethertheexpenditurewascost-effective,plotorcalculatethetrend,andthentakeimmediateactionifthetrendisunacceptable.Networkanalysisformsanexcel
4、lentbaseforanycost-controlsystem,sincetheactivitiescaneachbeidentifiedandcosted,sothatthepercentagecompletionofanactivitycanalsogivetheproportionofexpenditure,ifthatexpenditureistimerelated.Thesystemisideal,therefore,forconstructionsites,drawingofficesorfactorieswh
5、erethebasicunitofcontrolisthemanhour.CostcontrolandEVASMAC–ManhourcontrolSiteManhourandCost(SMAC)*isacostcontrolsystemdevelopedspecificallyonanetworkbaseforeithermanualorcomputerizedcostmonitoring,whichenablesperformancetobemeasuredandtrendstobeevaluated,thusprovid
6、ingthemanagerwithaneffectiveinstrumentforfurtheraction.Thesystemcanbeusedforalloperationswheremanhourshavetobecontrolled,andsincemostfunctionsinanindustrialenvironmentarebasedonmanhoursandcanbeplannedwithnetworks,theutilizationofthesystemisalmostlimitless.Thefollow
7、ingoperationsoractivitiescouldbenefitfromthesystem:1Construction-sites2Fabricationshops3Manufacturing(batchproduction)4Drawingoffices5Removalservices6Machinerycommissioning7Repetitiveclericalfunctions8RoadmaintenanceThecriterialaiddownwhenthesystemwasfirstmootedwer
8、e:1Minimumsite(orworkshop)input.Sitestaffshouldspendtheirtimemanagingthecontractandnotfillinginunnecessaryforms.2Speed.Thereturnsshouldbemonitore
