factor in the success of a reporting system is that those who are burdened with the input of data should also receive some benefits from doing so in an accurate and timely manner. For quality and consistency, it is necessary that each data element be input only once, as close to the source as possible. A schedule to phase in reporting requirements in a manner that does not disrupt ongoing projects or cause unnecessary costs may be needed. Reporting cost data on an accrual accounting basis, rather than a cash basis, is critical for tracking and managing planned and actual cost information in any management information system. At present, accrued cost information is not generally available throughout DOE.

ANALYSIS OF EARNED VALUE MANAGEMENT SYSTEM DATA

OECM has reported that PARS will display earned value management system (EVMS) data on projects, but the accrued cost accounting system to support EVMS reporting must first be implemented. The OECM presentation indicated that project oversight is to be accomplished by plotting the budgeted cost of work scheduled (BCWS), the budgeted cost of work performed (BCWP), and the actual cost of work performed (ACWP) versus time. The example used in the OECM briefing is for the Tritium Extraction Facility (TEF) at the Savannah River site. The plot of BCWS, BCWP, and ACWP versus time for this project is reproduced here as Figure 5–1. These conventional forms of data presentation

FIGURE 5–1 Cumulative earned value data for the Tritium Extraction Facility.



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