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PMPCAPM

Cost Management Plan

The cost management plan is a component of the project management plan that describes how project costs will be planned, structured, estimated, budgeted, and controlled.

Explanation

The cost management plan establishes the criteria and activities for developing, managing, and controlling the project budget. It documents the level of accuracy required for estimates, the units of measure to be used, organizational procedures and links, control thresholds, and rules for earned value measurement.

Key elements of the cost management plan include the level of precision (degree of rounding), level of accuracy (acceptable range for estimates), organizational procedures links (such as the WBS component used for cost accounting), control thresholds (variance amounts that trigger action), rules of performance measurement for EVM, and reporting formats and frequency.

The cost management plan may also establish the funding limit reconciliation approach, which addresses how expenditures will be reconciled with funding limits. This plan guides the project team through all cost-related decisions and activities.

Key Points

  • Component of the project management plan
  • Defines units of measure, level of precision, and level of accuracy
  • Establishes control thresholds for cost variance
  • Specifies EVM rules of performance measurement

Exam Tip

The cost management plan is a subsidiary plan within the project management plan. Know the difference between the plan itself and the outputs of the processes it governs.

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