【摘要】：項(xiàng)目成本管理在現(xiàn)代項(xiàng)目管理理論有著重要地位,也是項(xiàng)目管理9大知識(shí)領(lǐng)域之一。我們知道做項(xiàng)目就是在限定預(yù)算的情況下,完成任務(wù)。這就要求我們要有良好進(jìn)度,成本控制能力,尤其是成本控制。我國(guó)傳統(tǒng)的成本控制方法是單一偏差分析法。這種方法只能就項(xiàng)目的某一方面提供信息進(jìn)行成本控制。這種信息由于是單一的,不能全面反映項(xiàng)目整體狀況,所以往往導(dǎo)致風(fēng)險(xiǎn)誤報(bào),或是已經(jīng)超支了,但從管理中無(wú)法知曉。所以給項(xiàng)目管理帶來(lái)潛在風(fēng)險(xiǎn)。 隨著改革開(kāi)放以來(lái),先進(jìn)項(xiàng)目管理理論被引入中國(guó),越來(lái)越多的科學(xué)的管理方法被人們所熟知。其中掙值理論就是較好的項(xiàng)目成本控制工具。本文主要對(duì)掙值法在成本管理及績(jī)效評(píng)估方面應(yīng)用做了研究。其目的就是分析一下掙值法在現(xiàn)實(shí)項(xiàng)目中可行性,及是否真能達(dá)到成本控制目標(biāo)。以及在使用方面應(yīng)該注意的問(wèn)題。我們知道掙值法之所以科學(xué)系統(tǒng),能夠?qū)崟r(shí)反應(yīng)項(xiàng)目成本變化,就是因?yàn)橐肓恕皰曛怠边@一概念。他能夠使在任何一個(gè)時(shí)間點(diǎn),對(duì)項(xiàng)目進(jìn)行成本,進(jìn)度績(jī)效評(píng)估。從而判斷項(xiàng)目是否正常。同時(shí)通過(guò)掙值分析,也可以預(yù)測(cè)尚未完工成本預(yù)期。使項(xiàng)目管理者能夠了解項(xiàng)目未來(lái)成本發(fā)展趨勢(shì)。那么這么好用的一個(gè)方法,為什么不能普遍應(yīng)用呢?有什么難點(diǎn)嗎?為什么有的公司或企業(yè)反映用了掙值法卻不能反映項(xiàng)目真實(shí)情況,那原因在哪里呢?這些都是這我們需要探討的問(wèn)題。歸根結(jié)底就是一個(gè)問(wèn)題：在項(xiàng)目成本績(jī)效評(píng)價(jià)中如何確定測(cè)量掙值。怎么樣測(cè)定的才準(zhǔn)確。由于掙值法在使用中還是要遵循一定原則和流程的,還有一些成本核算方法在其中。這在本文都做了詳細(xì)論述。本文最后對(duì)掙值法流程進(jìn)行梳理,希望能夠?qū)ο胍褂脪曛捣ǖ钠髽I(yè)有所幫助。 掙值法在項(xiàng)目評(píng)估中是個(gè)很有效的工具,使用這個(gè)方法不是單一過(guò)程,而是一系列方法組合。本文中也構(gòu)建了用掙值法進(jìn)行成本控制的模型,并通過(guò)企業(yè)實(shí)例進(jìn)行驗(yàn)證。經(jīng)過(guò)案例分析說(shuō)明,這個(gè)模型是可用的。
[Abstract]:Project cost management plays an important role in modern project management theory and is one of the nine knowledge fields of project management. We know that to do a project is to complete the task with a limited budget. This requires us to have good progress, cost control ability, especially cost control. The traditional cost control method in China is single deviation analysis method. This method can only provide information on one aspect of the project to carry out cost control. Because this information is single and does not fully reflect the overall status of the project, it often leads to misstatement of risk or overrun, but cannot be known from management. So bring the potential risk to the project management. With the reform and opening up, advanced project management theory has been introduced into China, and more scientific management methods are well known. The earned value theory is a good tool for project cost control. This paper mainly studies the application of earned value method in cost management and performance evaluation. The purpose is to analyze the feasibility of earned value method in real projects and whether it can achieve the cost control goal. And in the use of the problem should be noted. We know that the scientific system of earned value method can reflect the change of project cost in real time because the concept of earned value is introduced. He is able to evaluate the cost, progress and performance of the project at any point in time. To determine whether the item is normal. At the same time, through earned value analysis, you can also predict the cost of not yet completed expected. To enable project managers to understand the future cost trends of the project. So why can't such a good method be widely used? Is there any difficulty? Why do some companies or enterprises use the earned value method but can not reflect the true situation of the project, what is the reason? These are the problems we need to explore. The final analysis is a problem: how to determine the measurement earned value in project cost performance evaluation. How to measure accurately. Because the earned value method is still to follow certain principles and procedures, there are some cost accounting methods. This is discussed in detail in this paper. In the end, this paper combs the process of earned value method, hoping to be helpful to enterprises that want to use earned value method. Earned value method is an effective tool in project evaluation. Using this method is not a single process, but a combination of methods. In this paper, the model of cost control by earned value method is also constructed, and verified by an enterprise example. The case study shows that the model is available.
【學(xué)位授予單位】：北京郵電大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275

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本文編號(hào)：2230894