Time-based project work is the basis for project cost control. The duration of the work package is used to develop the project network. Additionally, staggered budgets for work packages are planned to establish fiscal measures for each phase of the project. Staggered budgets must emulate the actual cash needs of the budget, which will be used to control project costs. This information is useful for estimating cash outflows. The project manager's attention is focused on when costs must occur, when the budgeted cost is earned, and when the actual cost materializes. This information is created to measure project schedule and cost changes (Gray & Larson, 2005). The following are typical types of costs encountered on a project: Direct costs These costs are on account with a specific work package. Direct costs are attributed to the efforts made by the project manager, the project team and the people carrying out the work package. These costs represent an actual flow and are compensated as the project evolves. Examples of direct costs are labor, equipment, materials, and others (Gray & Larson, 2005). Direct Overhead Direct overhead rates represent the resources used on a project. Direct overhead costs refer to the deliverables of the project. An example is the project manager's salary or the rental of a project work space. Although overheads are not an immediate expense, they must be remunerated (Gray & Larson, 2005). General and administrative (G&A) costs These costs are not directly associated with a project. Examples include organizational costs such as advertising or accounting. G&A costs are typically billed as a percentage of total costs or items such as labor, materials, or equipment. By using the sums of direct and overhead costs for work packages, costs can be cumulated for any deliverable of the entire project (Gray & Larson, 2005). Figure 1. Primary data set used by the team to determine the type of budget Description AmountCost of software depreciation can be taken. G&A cost 450,000 Training costs Training for 12 users. The duration of the training is 2 days per person. 6720Administrative support costs for internal training for 2 internal suppliers 2800Total training costs 9,520Equipment and materials costs Purchase of three servers and backup software 375045008250Labor costsAverage salary = $91Programmer 40 3640Database manager 65 5915Project analyst 150 13650Operations analyst 2 0 1820Manager interface 20 1820Network Analyst 10 91027 ,755Total Cost 495,525At the start of any project, a project manager together with the management team will create a time and cost estimate, which will lead to the approved initial budget amount. As most project managers know, “Past experience is a good starting point for developing team and cost estimates.