Bi 5: T chc qun tr d n

BI 5: T CHC QUN TR D N
Ni dung

Qun tr thi gian v tin ca d n Phn phi cc ngun lc ca d n

Mc tiu

Hng dn hc

Cung cp cho hc vin mt s cng c c bn qun tr d n Gip hc vin hiu v p dng c cc s , biu trong qun tr d n. Hc vin c th tip thu cc kin thc v k nng qun l thi gian, tin , phn phi ngun lc, d ton ngn sch v p dng chng. Xy dng v qun l c ngn sch d n C th tham gia qun tr cc d n khng qu phc tp

y l bi hc kh v trng tm trong chng trnh, hc vin cn tham gia y cc bui online i vi bi hc ny. Chun b y cc ti liu lin quan ti bi hc. Nghin cu k bi ging kt hp vi video bi hc. Nghin cu thm cc ni dung qun tr khc nh qun tr doanh nghip, qun tr nhn s, qun tr thi gian, qun tr vn phng Tp hp cc thc mc ngh gio vin gii p.

Thi lng hc

8 tit

99

Bi 5: T chc qun tr d n

TNH HUNG KHI NG BI Tnh hung dn nhp My mc trn va h Mt doanh nghip tin hnh xy dng mt nh my cn thp. Theo d n c lp, n thng 8 vic xy dng c bn hon thnh v sau tin hnh lp t cc trang thit b my mc thng 11 c th tin hnh sn xut. Khi cng vic xy dng nh xng mi tin hnh c 30%, cc nh lnh o doanh nghip tin hnh k kt hp ng mua my mc, lp t v tin hnh thanh ton mt khon tin ln theo yu cu ca nh cung cp, s tin ny cn phm vo vn lu ng ca d n. Tuy nhin, cc nh lnh o cho rng khng c vn g v quan h gia doanh nghip vi cc n v tn dng l rt tt. n thng 5, khng hong kinh t n ra v doanh nghip khng th c vn nh d kin ban u cung cp cho hot ng xy dng c bn do dng kh nhiu tin thanh ton cho nh cung cp thit b. Ngay c cc t chc tn dng cng khng c kh nng cho doanh nghip vay thm. Cng tc xy dng c bn b nh tr do thiu vn, tin khng c m bo. n hn, i tc mang my mc n lp nhng h tng cha xong nh che bt tm bi t trng v c ngi trng coi.

Cu hi 1. Theo bn, v sao d n lm vo tnh trng nh vy? 2. Tnh trng trn c th trnh c khng? 3. Ban lnh o phm phi nhng sai lm g?

100

Bi 5: T chc qun tr d n

5.1. 5.1.1.

Qun tr thi gian v tin d n Phng php s mng

5.1.1.1. Khi nim v tc dng ca mng cng vic

Mng cng vic l k thut trnh by k hoch tin , m t di dng s mi quan h lin tc c xc nh c v thi gian v th t trc sau. Mng cng vic l s ni kt cc cng vic v cc s kin. Mng cng vic c cc tc dng ch yu sau: Phn nh mi quan h tng tc gia cc nhim v, cc cng vic ca d n. Xc nh ngy bt u, ngy kt thc, thi hn hon thnh d n. L c s tnh ton thi gian d tr ca cc s kin, cc cng vic. N cho php xc nh nhng cng vic no phi c thc hin kt hp nhm tit kim thi gian v ngun lc, cng vic no c th thc hin ng thi t c mc tiu hon thnh d n. L c s lp k hoch kim sot, theo di k hoch tin v thc hin d n. xy dng mng cng vic cn xc nh mi h ph thuc ln nhau gia cc cng vic ca d n. C mt s loi quan h: o Ph thuc bt buc: L mi quan h ph thuc, bn cht, tt yu khng th khc c gia cc cng vic ca d n, y bao hm c gii hn v ngun lc vt cht. V d: Khi bn xy tng nh, bt buc phi thc hin sau khi hon thnh xong phn mng nh. o Ph thuc ty : l mi quan h ph thuc c xc nh bi nhm qun l d n. Mi quan h ny c xc nh da trn c s hiu bit thc tin v cc lnh vc kinh t, x hi, k thut lin qua ti d n v trn c s nh gi ng nhng ri ro v c cch thc iu chnh mi quan h cho ph hp. V d: Bn c k hoch xy nh, c th tin hnh xin giy php xy dng ri thu thit k hoc trin khai hai vic ny cng lc. o Ph thuc bn ngoi: l mi quan h ph thuc gia cc cng vic ca d n vi cc cng vic khng thuc d n, l s ph thuc gia cc cng vic d n vi cc yu t bn ngoi. V d: Bn c k hoch trn nh nhng v tri ma to nn phi dng li
5.1.1.2. Phng php biu din mng cng vic

Trong qun tr d n, ngi ta thng s dng hai phng php ch yu l AOA v AON Phng php AOA (Activities on Arrow t cng vic trn mi tn) o Xy dng mng cng vic theo AOA da trn mt s khi nim sau: Cng vic (Activities) l mt nhim v hoc nhm nhim v c th cn c thc hin ca d n. N i hi thi gian, ngun lc v chi ph hon thnh.
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Bi 5: T chc qun tr d n

S kin l im chuyn tip, nh du mt hay mt nhm cng vic hon thnh v khi u ca mt hay mt nhm cng vic k tip. ng l s kt ni lin tc cc cng vic theo hng i ca mi tn, tnh t s kin u n s kin cui.
o

Xy dng mng cng vic theo phng php AOA da trn nguyn tc: S dng mt mi tn c hng trnh by mt cng vic. Mi cng vic c biu din bng mt mi tn ni hai s kin. m bo tnh logic ca AOA trn c s xc nh r trnh t thc hin v mi quan h gia cc cng vic ( cng vic no phi thc hin trc, thc hin sau, c th thc hin ng thi).

Nh vy, mng cng vic l s kt ni lin tc ca cc s kin v cng vic. Xy dng mng cng vic theo AOA c u im l xc nh r rng cc s kin v cng vic, c k thut PERT s dng. Tuy nhin, phng php ny thng kh v, dn n mt s trng hp mt kh nhiu thi gian v s mng cng vic ca d n. V d: D n K bao gm nhng cng vic sau:
Cng vic
a b c d e

Thi gian thc hin (ngy)

2 4 7 5 3

Cng vic trc

B A, C B

Dng phng php AOA lp s mng cng vic cho d n ny.

2 a e 1 c 4 d

Phng php AON (Activities on Node t cng vic trong cc nt) Xy dng mng cng vic theo phng php ny cn m bo mt s nguyn tc:

102

Bi 5: T chc qun tr d n o

o o

Th nht: Cc cng vic c trnh by trong mt nt (hnh ch nht). Nhng thng tin trong hnh ch nht bao gm tn cng vic, ngy bt u, ngy kt thc v di thi gian thc hin cng vic. Th hai: Cc mi tn ch thun ty xc nh th t trc sau ca cc cng vic Th ba: Tt c cc im nt, tr im nt cui cng, u c t nht mt im nt ng sau. Tt c cc im, tr im nt u tin, u c mt im nt ng trc. Th t: Trong s mng ch c mt im nt (s kin) u tin v mt im nt (s kin) cui cng.

M hnh:
Start:..... Finish:. Res:.. ID: Dur:.. Start:..... Finish:. Res:.. ID: Dur:..

Start:..... Start:..... Finish:. Res:.. ID: Dur:.. Start:..... Finish:. Res:.. ID: Dur:.. Finish: Res:..

ID: Dur:..

5.1.2.

Phng php k thut tng quan v nh gi d n v phng php ng gng

Mt trong nhng k thut c bn qun l tin d n l k thut tng quan v nh gi d n (PERT) v phng php ng gng (CPM). Hai phng php ny tuy c nhng khc nhau nhng c hai u ch ra mi quan h lin tc gia cc cng vic, u dn n tnh ton ng gng, cng ch ra thi gian d tr ca cc cng vic. Do vy, khi cp ti phng php qun l tin , ngi ta thng vit ng thi tn ca hai phng php (PERT/CPM).
5.1.2.1. Khi nim, tc dng v cc iu kin p dng phng php

Khi nim PERT vit tt ca "Program And Evaluation Review Technique", CPM vit tt ca Critical Path Method) c hiu l phng php xy dng v qun l d n. Phng php PERT/CPM gi y tr nn ng ngha vi qun l cc d n quan trng v di hn. Tc dng Khi tin hnh p dng PERT /CPM i vi qun tr d n s gip cc nh qun tr xy dng c l trnh v thi gian cho cc hot ng ca d n theo tng bc, tng giai on c th. ng thi ch ng khng ch c thi gian ca d n, trnh tnh trng khng m bo tin nh kh nhiu d n ang gp phi.
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Bi 5: T chc qun tr d n

iu kin p dng p dng phng php PERT/CPM trc ht cn phi thc hin mt s cng vic ch yu sau:
o o

Xc nh mt cch chnh xc d n sn xut; Xc nh ngi qun l d n, ngi c nh hng ti tin thc hin d n v l ngi ra nhng quyt nh quan trng; Phn tch d n thnh cc nhm cng vic v c th ha mt s cng vic nu cn; Xc nh tht chnh xc tng cng vic; Tm chi ph thc hin tng cng vic; Thc hin kim tra nh k xem h thng c chch hng hay khng. Xc nh cc cng vic (nhim v) cn thc hin ca d n; Xc nh mi quan h v trnh t thc hin cc cng vic; V s mng cng vic; Tnh ton thi gian v chi ph cho tng cng vic ca d n; Xc nh thi gian d tr ca cc cng vic v s kin; Xc nh ng gng.

o o o

V phng php thc hin c su bc c bn p dng cho PERT/CPM

o o o o o o

5.1.2.2. Phng php xy dng s PERT/CPM

Phng php PERT i hi phi thc hin mt cch r rng cc mi lin h gia cc cng vic khc nhau ca mt d n nhm xc nh ng gng. ng gng l ng hon ton di nht i t im u n im cui ca s PERT. xy dng s PERT cn phi bit di ca cc cng vic v mi lin h ca cc cng vic . Mt s PERT bao gm cc giai on v cc cng vic . Cc giai on biu din bng cc ng trn (cn cc ng gi l im nt). Cc cng vic c biu din bng cc cung c mi tn ch hng. Mt s ch khi xy dng s PERT: Mt s PERT ch c mt im cui; Mi cng vic c biu din ch bng mt cung ni gia hai nh c mi tn ch hng; Hai cng vic A v B ni tip nhau:
A B

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Bi 5: T chc qun tr d n

Hai cng vic A v B c tin hnh ng thi:

A

Hai cng vic A v B hi t (c ngha l chng c thc hin trc mt cng vic c):
A C

Xc nh ng gng Sau khi lp c th biu din qu trnh thc hin cc cng vic, vn t ra l tm ti thi gian hon thnh d n bao gm tng th tt c cc cng vic. Phi xc nh c nhng cng vic gng, tc l nhng cng vic m thc hin chng chm i bao lu th thi im hon thnh ton b d n s b y li mt khong ng by nhiu. Tng thi gian ca d n chnh l di ca ng gng. V mt ton hc ng gng l mt ng c nh ngha l mt ng hon ton di nht ni im u v im cui ca s PERT. im u l im ch c nhng cung i ra. im cui l im ch c nhng cung i vo. Trn s PERT mi nt c gi l mt s kin c k hiu bng cc con s. T = Ta + Tb + Tc + Trong trng hp hai cng vic c tin hnh ng thi th s ly thi gian di hn. V d: Gi s chng ta mun photocopy cn lm cc cng vic sau y: A: M hp my di :15 giy B: Ly i tng cn pho to di :20 giy C: iu chnh tc di :12giy D: t bn gc ln my, y np di :7giy E: n nt vn hnh di : 1giy S PERT qu trnh photocopy:
A (15) 1 2 B(20) 3 C(12) 4 D(7) 5 E(1) 6

ng gng c tnh bng tng s thi gian phi c hon thnh cc cng vic photo: T = tA + tB + tC + tD + tE = 15 + 20 + 12 + 7 + 1 = 55.
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5.1.2.3. Phng php xc nh thi gian thc hin cng vic

C hai phng php chnh d tnh thi gian thc hin cc cng vic ca d n: phng php tt nh v phng php ngu nhin. Phng php tt nh b qua yu t bt nh trong khi phng php ngu nhin tnh n s tc ng ca cc yu t ngu nhin khi d tnh thi hn thc hin cc cng vic. Phng php ngu nhin Trong khi lp k hoch tin , vic d n hon thnh vo mt ngy no l mt yu t bt nh v n chu tc ng ca nhiu yu t ngu nhin. Mc d khng th bit chc chn u l ngy hon thnh d n nhng cc nh qun tr d n c th d tnh c ngy sm nht v mun nht tng cng vic v t d tnh c tng i chnh xc tin ca d n da vo cc php tnh ton hc thng thng. Gi s thi gian hon thnh tng cng vic nh sau: o Thi gian cc i: Thi gian d tnh trong trng hp cng vic khng thun li l b. o Thi gian cc tiu: Thi gian d tnh cng vic hon thnh mt cch thun li l a o Thi gian hon thnh cng vic: Tng ng vi cng vic c tin hnh bnh thng l m. Theo quy lut phn phi , thi gian trung bnh thc hin tng cng vic c tnh nh sau:

Te =

a + 4m + b

Gi s thi gian hon thnh cc cng vic d n bin ng tun theo quy lut chun v gi tr trung bnh trong phn phi chun (tng ng vi thi gian trung bnh y) l thi gian hot ng k vng theo ng gng th i lng Z trong phn phi chun c tnh nh sau: z= Trong : S: Thi gian d kin hon thnh ton b d n D: di thi gian hon thnh cc cng vic gng : lch chun ca thi gian hon thnh cc cng vic gng D = (Te)i vi i chy t 1 n n. Nh vy, khi phng sai cng ln th tnh khng chc chn v thi gian hon thnh d n cng tng. Phng php tt nh Trong nhiu trng hp, s liu v thi gian thc hin mt cng vic tng t nhau nhiu d n c lp li nhiu ln. Khi , thi gian hon thnh tng cng vic l gi tr trung bnh ca tp hp s liu ny. Phng php xc nh thi gian thc hin tng cng vic nh vy gi l phng php tt nh.
106

S D

Bi 5: T chc qun tr d n

Trong thc t, c phng php tt nh v phng php ngu nhin thng khng c sn s liu v thi gian hon thnh cc cng vic. Trong trng hp , ngi ta c th s dng mt trong cc k thut sau: Phng php m un Theo phng php ny, cc hot ng c chia nh thnh cc thao tc. Tng thi gian thc hin cc thao tc phn nh gi tr gn ng ca thi gian cn thit thc hin cng vic. Thi gian thc hin thao tc c xy dng da vo kinh nghim thc hin n trc . K thut nh du cng vic Khi thc hin mt hay nhiu d n s c nhiu cng vic chun c lp li. Trn c s thng k cc s liu ny ngi ta c th tnh c thi gian trung bnh thc hin cng vic chun, v do tnh c thi gian hon thnh cc cng vic d n. K thut tham s y l phng php p dng cc m hnh ton hc. Trn c s xc nh bin c lp, tm mi quan h gia bin c lp v bin ph thuc. Mt k thut quan trng dng xc nh mi quan h ny l phng php hi quy. Da vo phng php hi quy, xc nh c cc tham s v thi gian hon thnh cng vic. Phng php d tnh thi gian cho tng cng vic d tnh thi gian thc hin tng cng vic mt cch c cn c khoa hc, c th thc hin cc bc sau:
o

Xy dng cc gi thit lin quan ti ngun lc, n hon cnh tc ng bnh thng. D tnh thi gian thc hin cng vic da vo ngun lc c th huy ng trong k hoch. Xc nh tuyn gng v co dn thi gian ca tng cng vic. So snh thi gian hon thnh theo d tnh vi mc thi hn cho php. iu chnh cc yu cu ngun lc khi cn thit.

o o o

5.1.3.

Phng php biu GANTT v biu ng cho

5.1.3.1. Khi nim, c im ca biu GANTT

Ni dung phng php ny y l mt phng php tng i c in ra i vo nm 1918 nhng by gi vn cn c p dng kh ph bin. Ni dung ca phng php ny l nhm xc nh mt cch tt nht cc cng vic khc nhau ca mt d n cn thc hin trong mt thi k nht nh. Mc ch ca GANTT Mc ch ca GANTT l xc nh mt tin hp l nht thc hin cc cng vic khc nhau ca d n. Tin ny ty thuc vo di cng vic, nhng iu kin rng buc v k hn phi tun th.

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Cu trc biu : o Ct dc trnh by cng vic, thi gian thc hin tng cng vic c trnh by trn trc honh. o Mi on thng biu hin mt cng vic. di on thng biu hin cho di cng vic. V tr ca on thng th hin quan h th t trc sau gia cc cng vic.
5.1.3.2. u, nhc im ca biu GANTT

Biu GANTT sau khi xy dng xong s cho php chng ta theo di tin trnh thc hin d n, xc nh c thi gian thc hin d n sn xut . Tuy nhin, GANTT cng th hin nhng mt mnh v yu ca n u im:
o

Phng php biu GANTT d c, d nhn bit hin trng thc t cng nh k hoch ca tng cng vic v tnh hnh chung ca ton b d n D xy dng, do n c s dng kh ph bin Thng qua biu c th nm c tnh hnh thc hin cc cng vic nhanh hay chm v tnh lin tc ca chng. Trn c s , c bin php y nhanh tin trnh, ti sp xp li cng vic m bo tnh lin tc v ti phn phi li ngun lc cho tng cng vic nhm m bo tnh hp l trong s dng ngun lc. Biu thng c mt s k hiu ring nhn mnh nhng mc thi gian quan trng, nhng vn lin quan c bit n cc cng vic. GANTT l c s phn phi ngun lc v la chn phng php phn phi ngun lc hp l nht. i vi cc d n phc tp v c s lng cng vic nhiu (hng trm cng vic) cn thc hin th biu GANTT khng th ch ra v ng s tng tc v mi quan h gia cc cng vic. Trong nhiu trng hp, nu phi iu chnh li biu th s rt kh khn phc tp. Kh nhn bit cng vic no tip theo cng vic no khi biu phn nh qu nhiu cng vic lin tip nhau.

o o

Nhc im:
o

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5.1.3.3. Phng php thit lp biu GANTT

Phng php ny thng c s dng lp k hoch thi gian v tin cho d n. p dng phng php GANTT, trc ht chng ta cn phi: Xc nh nhng cng vic khc nhau cn phi thc hin trong khun kh d n. Xc nh thi gian (ngy cng) thc hin cho tng cng vic. Xc nh mi lin h gia cc cng vic, cng vic no c tin hnh trc, cng vic no ph thuc vo cng vic no. iu ny rt quan trng v n s cho php xc nh tin ti u cho d n. Xc nh di thi gian cho cc cng vic Chng ta s xy dng c lc nh sau:
Cng vic A B C Thi gian (gi)

Khi thit lp mi lin h gia cc nhim v khc nhau ca mt d n ta cn ch : u tin cc cng vic c k hn hon thnh gn nht; n hng no t trc s thc hin trc (iu ny khng phi lun lun l gii php tt v n c th dn ti vic tng mc d tr); u tin nhng nhim v c di thi gian ngn nht;
5.1.3.4. Biu ng cho

y l mt cng c n gin qun l tin , l biu so snh gia tin d kin (k hoch) vi tin thc t thc hin cc cng vic d n.

M hnh: A: ng tin A: Chm tin

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V cu trc, biu ng cho s dng mt h trc ta . Trong trc tung phn nh tin d kin ca cc cng vic, trc honh th hin tin thc t thc hin tng cng vic ny. ng phn gic (ng cho) th hin tin thc t thc hin ng nh k hoch ra. Nu tin thc t chm tr so vi k hoch, ta c ng gp khc nm di ng cho v ngc li. Biu ng cho rt hu ch i vi vic qun l cc d n c s cng vic khng qu nhiu v l c s tin cy kim tra theo di tin hon thnh d n.
5.2. 5.2.1. Phn phi cc ngun lc d n Biu ph ti ngun lc

5.2.1.1. Khi nim v tc dng

Biu ph ti ngun lc phn nh s lng tng loi ngun lc cn thit theo k hoch tin hin ti trong mt thi k nht nh cho tng cng vic hoc ton b vng i d n. Biu ph ti ngun lc c nhng tc dng ch yu sau: Trnh by bng hnh nh nhu cu cao thp khc nhau v mt loi ngun lc no trong tng giai on. L c s lp k hoch sn xut, cung ng nguyn vt liu, my mc thit b cho d n. L c s cc nh qun l d n iu phi, b tr ngun lc khan him theo yu cu tin d n.
5.2.1.2. Phng php xy dng biu ph ti ngun lc

K thut xy dng mng cng vic PERT/CPM v s GANTT l nhng phng php c bn c ng dng xy dng biu ph ti ngun lc. K thut PERT/CPM iu chnh l cng c hu hiu trong phn tch qun l cc ngun lc. Xy dng biu ph ti ngun lc gm ba bc: Bc 1: Xy dng s PERT/CPM Bc 2: Lp biu PERT/CPM iu chnh Bc 3: V s ph ti ngun lc.
V d: D n vit phn mm tin hc c cc thng s nh sau:
Cng vic A B C D E F K G H I Cng vic trc B A D A D E E G Thi gian (ngy) 5 5 4 7 3 5 7 3 2 6 S lp trnh vin cn thit (ngi) 1 1 1 1 1 1 1 1 1 1

Bng: Thi gian v ngun lc dnh cho d n

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Hy xy dng biu ph ti ngun lc? Hng dn Trc ht v s PERT

d(7) 2 a(5) k(7) 1 f(5) i(6) h(2) 3 e(3) 4 g(3) 6

b(6) 5 c(4) 7

ng gng ca d n: a + d + e + g + I = 24 ngy Nu c 3 lp trnh vin (v cc iu kin khc khng i) th thi gian hon thnh d n s ng 24 ngy. Trn c s s PERT c th v PERT iu chnh v v biu ph ti ngun lc nh sau:
S lao ng

17

b 6 a 0

c 10 d 5 e 12

k 19 g 18 i 24 Thi gian

Theo biu ph ti ngun lc, d n hon thnh ng hn (24 ngy) cn c 2 lp trnh vin lm vic trong khong thi gian t khi bt u d n n ht ngy th 5 v t ngy 13 n ht ngy 19, 3 ngi thc hin cng vic t ngy 6 n ht ngy 10 v t ngy 16 n ht ngy 17. Ngy 11,12 v khong thi gian t ngy 20 n ht ngy 24 ch cn mt ngi thc hin cc cng vic.

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5.2.2.

Biu iu chnh u ngun lc

5.2.2.1. Khi nim v tc dng

iu chnh u ngun lc l phng php ti thiu ha mc khc bit v cu ngun lc gia cc thi k bng cch iu chuyn ngun lc gia cc cng vic trong phm vi thi gian d tr cho php nhng khng lm thay i thi im kt thc d n. Tc dng: Sau iu chnh, nhu cu ngun lc tng i n nh nn d n c th gim thiu mc d tr vt t hng ha lin quan v gim chi ph nhn cng. To iu kin cc nh qun l d n ch ng t mua nguyn vt liu phc v sn xut vo cc thi im c nh, nh k. C th p dng chnh sch qun l d tr linh hot kp thi (Just In Time) trong qun l d n. V d: D n A c 3 cng vic, thi gian v s lng lao ng cn thc hin d n nh sau:
Cng vic A B C Cng vic trc Thi gian (ngy) 2 3 5 Yu cu lao ng (ngi) 2 2 4

Bng: Thi gian v ngun lc d n A

Yu cu xy dng biu ph ti ngun lc v thc hin iu chnh u ngun lc p ng yu cu ch c 6 lao ng lm vic thng xuyn trong sut vng i d n. Ta i lp biu PERT iu chnh v biu ph ti ngun lc
Cng vic 3 S ngi a(2,2) 8 2 6 1 4 4 2 3 5 Thi gian c(4,5) 2 3 5 Thi gian b(2,3)

PERT/CPM iu chnh

Biu ph ti ngun lc

Qua th ta thy, s ngi cn nhiu nht l 8 ngi trong hai ngy u, thp nht l 4 ngi trong hai ngy cui. qun l lao ng c hiu qu, cc nh qun l d n
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mong mun n nh qui m lao ng v lm sao gim thiu mc chnh lch nhu cu lao ng gia cc thi k. Yu cu ny c th thc hin c bng phng php iu chnh u ngun lc. Nu cng vic b chm li 2 ngy, ta v c s iu chnh u ngun lc nh sau:
Cng nhn

a(2,2)

b(2,3)

c(4,5) 2 S iu chnh u ngun lc 5 Thi gian

Thng qua iu chnh u ngun lc, s lao ng thng xuyn cn cho d n ch l 6 lao ng trong sut thi k 5 ngy (ng gng khng i). iu ny c ngha l tit kim c chi ph v thi gian. Mc iu chnh u ngun lc nhiu hay t ty thuc vo cc iu kin rng buc nh: quy m ngun lc cho php bnh qun c thi k, thi hn hon thnh d n, chi ph cho php Chng ta cn xem xt cc yu t trong mi lin h rng buc ln nhau quyt nh iu chnh.
5.2.2.2. Phng php xy dng biu iu chnh u ngun lc

Nhu cu tng loi ngun lc cho tng cng vic cng nh ton b d n khng u nhau gia cc thi k. iu ny gy kh khn cho cng tc qun l cng nh phn phi ngun lc. Mt khc, xt trn phng din cung, ngun lc ca n v ni chung l hn ch c v s lng, cht lng v thi im cung cp. Ngoi ra, trong qu trnh iu phi mt ngun lc c th cho d n, cc nh qun l lun phi t s lng ngun lc cn iu phi trong mi quan h vi tin thi gian k hoch v ngn sch c duyt. Chnh trong iu kin nh vy, phng php iu phi ngun lc trn c s thi gian d tr ti thiu l phng php rt c hiu qu gii quyt cc vn trn. Cc bc thc hin phng php iu chnh u ngun lc da trn thi gian d tr ti thiu: Bc 1: V s PERT, xy dng biu ph ti ngun lc Bc 2: Tnh thi gian d tr ca cc cng vic Bc 3: Phn phi ngun lc d n theo s trin khai sm Khi nhu cu vt mc cho php, lit k cc cng vic cng cnh tranh nhau mt ngun lc v sp xp chng theo trnh t thi gian d tr ton phn t thp n cao. Bc 4: iu chnh u ngun lc theo nguyn tc phn phi cho cng vic c thi gian d tr thp nht trc, tip n l cng vic c thi gian d tr thp nht
113

Bi 5: T chc qun tr d n

th 2. Nhng cng vic c thi gian d tr ln phi c iu chnh. Qu trnh iu chnh m bo sao cho vic ko di thi gian hon thnh d n mc thp nht v ch sp xp li cc cng vic khng nm trn ng gng u tin ngun lc cho cc cng vic gng.
5.2.3. Gii quyt tnh trng thiu ht ngun lc

5.2.3.1. Cc trng hp thiu ht ngun lc

Thc t qun l d n lun xy ra tnh trng thiu ht ngun lc. Lc th d n thiu vn, lc th thiu trang thit b, thiu lao ng Cng mt thi im, cc nh qun l d n cn phi x l tnh hung ny sao cho vn t c cc mc tiu qun l vi chi ph v nhng nh i thp nht. Ngun lc hn ch thng xy ra cc trng hp sau: Mt bng cht hp, khng th b tr nhiu lao ng (hay thit b) ng thi thc hin nhiu cng vic cng mt lc. S lng my mc, thit b khng theo yu cu thi cng, sn xut do khng c hoc khng th cung cp thm. Do yu cu m bo sc khe, khng th trin khai cng lc ti mt ni nhiu lao ng thc hin cng vic. ng vo ni thi cng qu nh hp, nguy him, khng th a nhiu thit b ti thc hin cc cng vic cng lc
5.2.3.2. Phng hng gii quyt tnh trng thiu ht ngun lc

Thc hin cc cng vic vi mc s dng ngun lc thp hn d kin Bin php ny ch c th p dng c nu c th ko di thm thi gian thc hin cc cng vic ca d n. Tuy nhin, khng th thc hin c bin php ny khi ngi ta nh ra mc s dng ngun lc ti thiu. Chia nh cc cng vic C nhng hot ng c th chia ra thnh hai hay nhiu cng vic nh m khng nh hng n trnh t thc hin d n. Bin php ny rt hiu qu khi mt cng vic c th chia nh v thi gian gia cc cng vic rt ngn. Khi c th b tr thi gian thc hin tng cng vic nh ty thuc vo cng thng chung v lao ng trong tng giai on. Sa i s mng Gi s hai cng vic c th b tr thc hin ng thi hoc theo phng php kt thc cng vic ny mi thc hin cng vic kia th s chm tr c th khc phc bng cch thay v b tr theo kiu lin tip, tin hnh b tr li theo cch thc hin hai cng vic ng thi cng lc.
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Bi 5: T chc qun tr d n

S dng ngun lc khc Phng php ny ch p dng c cho mt s loi ngun lc. Tuy nhin, chi ph khi p dng cch ny c th tng cao. nh i gia cc ngun lc Trong nhiu trng hp, cc nh qun tr d n c th nh i gia cc ngun lc s dng thc hin d n. iu cn bn l cho d nh i th xt v tng th, ngun lc ca d n v nguyn tc khng c thay i.
5.3. 5.3.1. D ton ngn sch v chi ph qun l D ton ngn sch

5.3.1.1. Khi nim, tc dng v c im ca d ton ngn sch d n

Khi nim D ton ngn sch d n l k hoch phn phi ngun qu cho cc hot ng d n nhm m bo thc hin tt cc mc tiu chi ph, cht lng v tin ca d n. D ton ngn sch bao gm mt s loi chnh: o Cn c vo tnh cht hot ng: Ngn sch d n Ngn sch cho cc hot ng khng theo d n o Cn c vo thi gian Ngn sch ngn hn Ngn sch di hn Tc dng ca d ton ngn sch d n K hoch d ton ngn sch l mt trong nhng k hoch quan trng quyt nh n s thnh bi ca d n. D ton ngn sch c nhng tc dng ch yu sau: o D ton ngn sch l s c th ha k hoch, mc tiu ca d n. K hoch ngn sch phn nh nhim v v cc chnh sch phn phi ngun lc ca d n. o nh gi chi ph d tnh ca mt d n trc khi hiu lc ha vic thc hin. o Xc nh c chi ph cho tng cng vic v tng chi ph d ton ca d n. o L c s ch o v qun l tin chi tiu cho cc cng vic d n. o Thit lp mt ng c s cho vic ch o v bo co tin trnh d n (kim tra tin d n, bo co nhng ch tiu khng ph hp vi k hoch, tm nguyn nhn v gii php khc phc). c im ca d ton ngn sch d n D ton ngn sch c su c im chnh: o D ton ngn sch d n phc tp hn vic d ton ngn sch cho cc cng vic thc hin thng xuyn khc ca t chc. o i vi d n c nhiu nhn t mi tc ng, cc cng vic t c s lp i lp li. Mt khc, ngn sch thng xuyn ca cc n v trong doanh nghip c lp hng nm v thng 6 thng xt li mt ln. Trong khi d n l hot ng c k hn, khun kh thi gian ca d n khng gn vi nm ti chnh.
115

Bi 5: T chc qun tr d n o o

o o

Ngn sch ch l d tnh, da trn mt lot cc gi thuyt v d liu thu thp c. D ton ngn sch d n ch c da vo phm vi v tiu chun hin hnh ca d n c duyt. Cn phi xc nh r cc yu t v khon mc chi ph cho cc cng vic d n. Ngn sch c tnh linh hot, c th iu chnh. Khi phm vi d n thay i hoc c nhng yu t chi ph gia tng th ngn sch d n cng thay i. Ngn sch phi c thay i khi lch trnh thay i. Khi lp d ton ngn sch cn xc lp tiu chun hon thnh cho tng cng vic, ng thi phi vn bn ha tt c cc gi thit khi lp d ton.

5.3.1.2. Phng php d ton ngn sch

Chun b ngn sch l qu trnh chuyn ha mc tiu ca t chc thnh nhng k hoch, trong ch r cc ngun lc, trnh t v k hoch c th thc hin cc mc tiu ra. Qu trnh chun b ngn sch cn tun th theo h thng phn cp qun l trong mt t chc. Ngn sch c trnh by gn lin vi cc mc tiu v kt qu cng nh phn nh ngun lc sn c v cc gii hn ti chnh. ng thi ngn sch cn c c th ha bng nhng ch tiu nh lng, nh vy d dng so snh vi k gc hoc tng hp ton b ngn sch thc t v k hoch. Thng thng, cc nh qun tr d n p dng mt s phng php sau: Phng php d ton ngn sch t cao xung thp Trn c s chin lc di hn, ng thi da vo kinh nghim, yu cu nhim v v s liu qu kh lin quan ti d n tng t, cc nh qun l cp cao ca t chc hoch nh vic s dng ngn sch chung cho n v. H c tnh ton b chi ph cng nh chi ph cho cc nhm cng vic ln ca tng d n. Sau , cc thng s ny c chuyn xung cho cc nh qun l cp thp hn. Cc nh qun l cp thp hn tip tc tnh ton chi ph cho cc cng vic c th lin quan. Qu trnh d tnh chi ph c c tip tc nh vy cho ti nh qun l cp thp nht.

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Bi 5: T chc qun tr d n o

u im ca phng php: Tng ngn sch c d ton ph hp vi tnh hnh chung ca n v v vi yu cu ca d n. Ngn sch c xem xt trong mi quan h vi cc d n khc, gia chi tiu cho d n vi kh nng ti chnh ca n v. Cc nhim v nh chi tit, cng nh nhng chi tiu tn km cng c xem xt trong mi tng quan chung.

Nhc im ca phng php: T ngn sch di hn chuyn thnh nhiu ngn sch ngn hn cho cc d n, cc b phn chc nng, i hi phi c s kt hp cc loi ngn sch ny t c mt k hoch ngn sch chung hiu qu l mt cng vic khng d dng. C s cnh tranh gia cc nh qun tr d n vi cc nh qun tr chc nng v lng ngn sch c cp v thi im c nhn. Phng php d ton ngn sch ny cn tr s phi hp nhp nhng gia cc nh qun tr d n vi qun tr chc nng trong n v. D ton ngn sch ca cp thp ch b hp trong phm vi chi ph k hoch ca cp trn, nn nhiu khi khng ph hp vi yu cu v nhim v ca d n.

Phng php lp ngn sch t di ln Ngn sch c d ton t thp n cao, t cc b phn theo cc nhim v v k hoch tin . S dng d liu chi tit sn c tng cp qun l, trc tin tnh ton ngn sch cho tng nhim v, tng cng vic trn c s nh mc s dng cc khon mc v n gi c duyt. Nu c s khc bit kin th tho lun bn bc thng nht trong nhm d ton, gia cc nh qun tr d n vi qun tr chc nng. Tng hp kinh ph d tnh cho tng nhim v v cng vic to thnh ngn sch chung cho ton b d n.
o

u im ca phng php: Nhng ngi lp ngn sch l ngi thng xuyn tip xc trc tip vi cc cng vic nn h d tnh kh chnh xc v ngun lc v chi ph cn thit. Phng php d ton ny l bin php o to cc nh qun l cp thp trong vic d ton ngn sch.

Nhc im ca phng php: Ngn sch pht trin theo tng nhim v nn cn phi xy dng danh mc y cc cng vic ca d n. Trong thc t iu ny kh c th t c. Cc nh qun l cp cao khng c nhiu c hi kim sot qu trnh lp ngn sch ca cp di. Thng cp di c t tng s cp trn ct gim kinh ph thc hin cc cng vic nn c xu hng d ton vt mc cn thit.

Phng php d ton ngn sch theo d n y l phng php d ton ngn sch trn c s cc khon thu v chi pht sinh theo tng cng vic v c tng hp theo d n. Phng php ny c thc hin theo cc bc:
o

D tnh chi ph cho tng cng vic d n

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Bi 5: T chc qun tr d n o o

Xc nh v phn b chi ph gin tip D tnh chi ph cho tng nm v c vng i d n

Phng php d ton ngn sch theo khon mc chi ph Lp ngn sch theo khon mc chi ph thng c p dng cho cc b phn chc nng v b phn gin tip trong ban qun l d n. Vic d ton c tin hnh trn c s thc hin nm trc v cho tng khon mc chi tiu, sau tng hp li theo tng n v hoc cc b phn khc nhau ca t chc.
5.3.1.3. Khi ton v d ton chi ph cng vic ca d n

Cc loi chi ph c tnh chi ph, cn xc nh r nhng ni dung ca chi ph ca hai loi chnh l chi ph trc tip v chi ph gin tip. o Chi ph trc tip y l cc khon mc chi ph c th xc nh c th, trc tip cho tng cng vic hoc d n. Chi ph trc tip c kim sot v v qun l d dng hn chi ph gin tip. Chi ph trc tip d n gm mt s khon mc chnh sau: Chi ph tin lng trc tip; Chi ph nguyn vt liu trc tip; Chi ph thit b trc tip; Chi ph dch v trc tip; Chi ph qun l trc tip o Chi ph gin tip y l cc khon chi ph khng c tnh trc tip cho tng cng vic hoc d n nhng li rt cn thit nhm duy tr s hot ng ca d n. Chi ph gin tip bao gm: Chi ph lao ng gin tip; Chi ph nguyn vt liu gin tip; Chi ph thit b gin tip; Chi ph vn phng d n Chi ph lin quan n thi gian. o Phng php ng gng gii quyt mi quan h nh i gia chi ph v thi gian thc hin cc cng vic d n. Khi chi ph d n tng (hoc gim) nh hng th no nh hng nh th no n di thi gian thc hin tng cng vic d n. Nhng chi ph tng thm hoc gim i do nh hng ca yu t thi gian bao gm: Chi ph thu thit b tng thm khi ko di thi gian thc hin cng vic. Chi ph in, nc tng thm do ko di thi gian hot ng ca vn phng d n. Chi ph tin cng tng thm do phi lm thm gi. n gi hp ng thay i do thi gian
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Bi 5: T chc qun tr d n

Cc phng php c tnh o c tnh tng t (c tnh trn xung): S dng cc chi ph thc t d n tng t trc lm c s cho vic c tnh chi ph ca d n hin ti. c tnh tng t thng s dng c tnh tng chi ph ca d n khi thng tin chi tit v d n hn ch. Phng php ny t tn km nhng li khng chnh xc. N ch ng tin cy khi cc d n trc thc s tng t v cc c nhn hay nhm c tnh c chuyn mn kh tt. o Phng php m hnh ha S dng cc tham s trong m hnh ton d on chi ph d n. Cc m hnh ny c th n gin hoc phc tp. Phng php ny cho kt qu kh thi khi thng tin lch s s dng chnh xc v c th xc nh r cc tham s s dng trong m hnh. o c tnh t di ln Phng php ny c s dng c tnh chi ph ca nhng phn cng vic ring l, t tnh c cho ton b d n. Chi ph v tnh chnh xc ca phng php ny ph thuc vo quy m ca tng cng vic. Cc phn vic cng nh th chi ph v tnh chnh xc cng cao. Do nhm qun l d n phi cn nhc gia yu cu chnh xc cao vi chi ph c tnh cao khi thc hin p dng c tnh ny. o Cc cng c my tnh o Cc phn mm qun l d n v cc bng biu k ton c th h tr nhiu cho vic c tnh chi ph cng vic d n. D ton chi ph cng vic d n D ton l vic xc nh chi ph chi tit cn c vo h thng cng vic, khon mc, cc chi tit nguyn vt liu cn s dng cho d n. D ton chi ph c thc hin khi cc bc cng vic hoc cc ti liu sau hnh thnh: o Thit k d n. o Phm vi cng vic. o Ha n nguyn vt liu (BOM), bng k cc chi tit, b phn, nguyn vt liu s dng. o K hoch chi tit. o nh mc chi ph tin cng, gi my. d ton chi ph cng vic chnh xc cn d ton theo tng khon mc chi ph sau nh: chi ph trc tip gin tip; chi ph lao ng, thit b, nguyn vt liu, vn chuyn. Cc khon mc chi ph lin quan n thi gian, chi ph theo n v, t Ngn sch theo cng vic c th coi l loi ngn sch tc nghip. Vic d ton chi ph cho cc cng vic chnh xc, hp l c ngha quan trng trong qun l chi ph, xc nh nhu cu chi tiu trong tng thi k, gp phn thc hin ng tin thi gian. Ngn sch cng vic c lp trn c s phng php phn tch cng vic v thc hin qua cc bc sau: o Bc 1: chn mt hot ng trong c cu phn tch cng vic lp d ton chi ph o Bc 2: Xc nh cc tiu chun hon thin cho cng vic (k thut, kinh t)
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Nu b hn ch v ngun lc: Bc 3: Xc nh cc ngun lc cn thit thc hin cng vic Bc 4: Xc nh nh mc tng ngun lc ph hp Bc 5: Xem xt nhng tc ng c th xy ra nu ko di thm thi gian Bc 6: Tnh ton chi ph thc hin cng vic . Nu b gii hn thi gian: Bc 3: Xc nh khong thi gian cn thit thc hin tng cng vic Bc 4: Trn c s thi hn cho php, xc nh mc ngun lc v nhng i hi k thut cn thit p ng tiu chun hon thin cng vic. Bc 5: Tnh ton chi ph thc hin cng vic. Nu khng b hn ch v ngun lc v thi gian: Bc 3: Xc nh nh mc tng ngun lc ph hp cho cng vic. Bc 4: Tnh ton chi ph thc hin cng vic.
5.3.2. Qun l chi ph ca d n

5.3.2.1. Phn tch dng chi ph ca d n

Phn tch dng chi ph d n gip cc nh qun l, ch u t, nh thu c k hoch ch ng tm kim vn v cung cp theo ng tin u t nhm nng cao hiu qu ng vn. Phng php phn tch dng chi ph d n da trn c s chi ph thc hin theo tng cng vic v s ngy hon thnh cng vic . Gi nh chi ph c s dng ng u trong cc ngy thc hin cng vic, do cho php tnh c chi ph bnh qun mt ngy thc hin tng cng vic d n. Da vo k hoch trin khai sm v mc chi ph trn mt ngy, xy dng ng cong chi ph tch ly. ng cong ny v ng cong chi ph tch ly theo k hoch trin khai mun (thit lp mt cch tng t) l nhng c s qun l chi ph d n. Trn c s hai dng chi ph, cc nh qun l quyt nh la chn k hoch trin khai sm hoc mun nhm tit kim ti a chi ph. Nu dng tin pht sinh theo k hoch trin khai sm ch yu vo thi k u tin hnh d n th vic vay mn u t sm hn (nu phi i vay), v ng ngha vi vic chi tr li vay nhiu hn. Nh vy, chi ph ti chnh ca d n theo k hoch trin khai sm s ln hn k hoch trin khai mun.
5.3.2.2. Kim sot chi ph ca d n

Kim sot chi ph l vic kim tra theo di tin chi ph, xc nh nhng thay di so vi k hoch, trn c s xut cc gii php qun l hiu qu chi ph d n. Kim sot chi ph bao gm nhng ni dung c bn sau: Kim sot vic thc hin chi ph xc nh mc chnh lch so vi k hoch. Ngn cn nhng thay i khng c php, khng ng so vi ng chi ph c s. Thng tin cho cp thm quyn v nhng thay i c php.

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TM LC CUI BI

Bi 5 l mt bi quan trng trong mn hc ny. Trong bi hc ny cp ti hai kha cnh l Qun tr thi gian, tin ca d n v qun tr trong qu trnh phn phi cc ngun lc ca d n. Ngun lc ca d n lun c hn vic phn phi ngun lc sao cho d n c hiu qu cao nht l mt vic lm kh. Bi hc a ra mt s cng c qun tr d n nh phng php s mng, phng php k thut tng quan v nh gi d n (PERT_ Program Evaluation and Review Technique) v phng php ng gng (CPM_ Critical Path Method) ng dng cc phng php khng nhng gip hc vin tip thu kin thc v cc k nng qun l thi gian, tin , d ton ngn sch v vn dng vo qun tr cc d n thc t.

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CU HI CUI BI

1. 2. 3. 4. 5.

Trnh by phng php AOA v AON. Trnh by cc ni dung s PERT/CPM. Xy dng biu GANTT trong qun tr d n. Bn hiu th no v biu iu chnh u ngun lc. Ti sao phi d ton ngn sch? Nu phng php d ton ngn sch.

BI TP

5.1. Hy in cc s v ch thch hp to c mt s PERT hon chnh. Hy gii thch s PERT . Sau khi in y cc s v ch thch hp, hy biu din cc s kin v cng vic di dng vn bn.

1
1

5.2. T s PERT di y, hy trnh by mt d n tng tng c lch trnh theo ng s cho.

E A 2 D 3 H 1 5 H B 4 8 6 I 7 G

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5.3. Hy v s PERT theo d liu di y

Cng vic A B C D E F A C A, B Cng vic trc

5.4. Hy v s PERT theo bng s liu di y

Cng vic A B C D E F G H I J A B B C D, E G H, F, G Cng vic trc 1 2 3 4 5 4 6 6 2 3 Thi gian (Tun)

5.6. Hy tnh thi gian thc hin cng vic theo phng php ngu nhin t bng s liu di y. Sau khi tnh hy v s PERT.
Cng vic Thi gian lc quan (a) A1 A2 A3 A4 A5 A6 A7 1 0.5 4 1 5 2 3 Thi gian thc hin (m) 2 1 5 2 6 3 4 Thi gian bi quan (b) 3 1.5 6 3 7 4 5 ? ? ? ? ? ? ? Bt u ngay Bt u ngay Bt u ngay Sau A1, A2 Sau A1 Sau A1 Sau A3, A5 T(A) Trnh t

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5.7. Hy t k hiu v thi gian ph hp vo cc trng c mt biu PERT hon chnh, sau hy chuyn t biu PERT c c sang biu GANTT.

5.8. Hy lit k nhng cng vic c bn khi xy mt ngi nh mi bng, mt tng trn din tch 50m2. Hy d tnh thi gian trung bnh thc hin tng cng vic k trn sau v biu GANTT biu din qu trnh xy dng ngi nh trn. 5.9. a) Hy a nhng d liu hp l vo biu di y c c mt biu GANTT hon chnh. b) Hy tng tng bn l nh qun tr v gii thch biu GANTT va lp cho nhn vin ca bn.

5.10. a) Di y l phn th ca mt biu GANTT n gin c trnh by 3D, hy thm s liu c mt biu GANTT hon chnh.

b) Sau khi c mt biu GANTT hon chnh, hy chuyn sang biu din s liu di dng s PERT.

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CU HI TRC NGHIM

Cu 1. Phng php s mng gip cc nh qun tr d n

a. Qun l chi ph c. Qun l cc cng vic

b. Qun l nhn s c. Khc

Cu 2. Cc quan h cng vic trong mng cng vic

a. Ph thuc bt buc c. Ph thuc bn ngoi

Cu 3. Cc mi tn trong m hnh AON th hin

b. Ph thuc ty d. Tt c cc phng n trn

a. di cng vic c. nh hng d n

Cu 4. PERT l phng php

b. Th t cc cng vic d. Khc

a. Xc nh th t cc cng vic c. Xc nh di thi gian ti a ca d n

Cu 5. Ni dung ca biu GANTT

b. Xy dng v qun l d n d. Cc phng n trn

a. Xy dng h thng cng vic ca d n b. Xy dng chiu di cc cng vic c. Xc nh mt cch tt nht cc cng vic khc nhau ca mt d n cn thc hin trong mt thi k nht nh d. Qun l d n v mt tin
Cu 6. GANTT thng c p dng cho

a. Cc d n ln c. Cc d n c s lng cng vic va phi

Cu 7. Biu ng cho dng

b. Cc d n phc tp d. Tt c cc phng n trn

a. Phn nh thi gian cc cng vic c. Qun l tin

b. Phn nh th t cng vic c. Tt c cc phng n trn

Cu 8. im ging nhau c bn gia biu ng cho v biu GANTT

a. D s dng b. Xy dng n gin c. Hu ch vi cc d n c s cng vic khng qu nhiu d. Tt c cc phng n trn

Cu 9. Biu ph ti ngun lc phn nh

a. Tng ngun lc ca d n b. Cch thc phn phi ngun lc

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c. S lng tng loi ngun lc cn thit theo k hoch tin hin ti trong mt thi k nht nh cho tng cng vic hoc ton b vng i d n d. Nhu cu cao thp khc nhau v mt loi ngun lc no trong tng giai on
Cu 10. Biu ph ti ngun lc c tc dng gip nh qun tr d n

a. Qun l ngun lc c. iu phi ngun lc ph hp

b. Qun l tin d. Tt c cc phng n trn

Cu 11. iu chnh u ngun lc ph hp vi phng php d tr

a. Theo l ln c. ng thi im
Cu 12. D ton ngn sch nhm

b. Tng mt hng c th d. Tt c cc phng n trn

a. Tnh ton tng vn u t c. Phn phi ngun qu cho cc hot ng

b. Ln k hoch chi ph d. Tt c cc phng n trn

Cu 13. D ton theo tng khon mc chi ph c thc hin trn c s

a. Chi ph thc t cho tng khon mc b. Cn c vo cc d n tng t c. Thc hin nm trc v cho tng khon mc chi tiu d. Tt c cc phng n trn
Cu 14. Khi ton chi ph d n gp phn

a. Xy dng ngn sch d n c. Xc nh cc chi ph trc tip v gin tip

Cu 15. Qun l chi ph d n nhm

b. c tnh chi ph d n d. Tt c cc phng n trn

a. Ch ng trong vic iu phi ti chnh c. nh gi hiu qu ca chi ph

b. Khng ch cc khon chi ph d. Tt c cc phng n trn

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