earticle

영어

For efficient project management, schedule management and delivery management-oriented techniques such as PERT / CPM and TOC-CCPM have been used in many cases. In addition, many projects, beginning with US government agencies, have adopted the EVM or TOC-TA method, which is a budget-based project progress management technique. Recently, a project management method considering simultaneously both TOC-CCPM and EVM method has been suggested. For the successful application of these techniques, it is important to divide the project into tasks using the WBS concept and to handle indirect cost when assigning the cost to each task. In this paper, we propose a suitable indirect cost allocation method for EVM application based on TOC-TA for project performance management through budget.