THE STUDY OF EARNED VALUE MANAGEMENT SYSTEM (EVMS) DEVELOPMENT POTENTIAL FOR SMALL CONTRACTORS COST ACCOUNTING SYSTEM

• Main Author: PUJOARTANTO (NIM 25005017); Pembimbing: Ir. Biemo W. Soemardi, MSE., Ph.D., NURUDDIN
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/19093
• Institution: Institut Teknologi Bandung

Cost and time planning and controlling are part of construction project management. Earned value concept is a concept that can be used to manage a construction project with integration of cost and time constraints. The practice of Indonesian contractors for construction project management has not applied whole of Earned Value Management System (EVMS) criteria. Project management software application also has not applied optimally especially for application of earned value concept for project control. <br /> <br /> <br /> This Research aimed at investigating the potential application of EVMS application for small contractor accounting project system. Result of this investigation was then be used for development of project accounting system and measurement of project performance with earned value concept using simple spreadsheet application. <br /> <br /> <br /> Based on the result of this research, it was found that average measurement of small contractors project accounting system is 71,6%. This value means that accounting function as part of cost control system has been applied at more than half by small contractors. Based on this value, it can be concluded that the development of project accounting system for small contractors is potential. Further this research suggests the priority for development of project accounting system for small contractors, which are system improvement for strong tracking system, establishment of accounting procedures, fast and easy data availibity. <br />