基于挣值分析的项目成本绩效评价方法研究
发布时间：2018-09-08 15:16
【摘要】：项目成本管理在现代项目管理理论有着重要地位,也是项目管理9大知识领域之一。我们知道做项目就是在限定预算的情况下,完成任务。这就要求我们要有良好进度,成本控制能力,尤其是成本控制。我国传统的成本控制方法是单一偏差分析法。这种方法只能就项目的某一方面提供信息进行成本控制。这种信息由于是单一的,不能全面反映项目整体状况,所以往往导致风险误报,或是已经超支了,但从管理中无法知晓。所以给项目管理带来潜在风险。 随着改革开放以来,先进项目管理理论被引入中国,越来越多的科学的管理方法被人们所熟知。其中挣值理论就是较好的项目成本控制工具。本文主要对挣值法在成本管理及绩效评估方面应用做了研究。其目的就是分析一下挣值法在现实项目中可行性,及是否真能达到成本控制目标。以及在使用方面应该注意的问题。我们知道挣值法之所以科学系统,能够实时反应项目成本变化,就是因为引入了“挣值”这一概念。他能够使在任何一个时间点,对项目进行成本,进度绩效评估。从而判断项目是否正常。同时通过挣值分析,也可以预测尚未完工成本预期。使项目管理者能够了解项目未来成本发展趋势。那么这么好用的一个方法,为什么不能普遍应用呢?有什么难点吗?为什么有的公司或企业反映用了挣值法却不能反映项目真实情况,那原因在哪里呢?这些都是这我们需要探讨的问题。归根结底就是一个问题：在项目成本绩效评价中如何确定测量挣值。怎么样测定的才准确。由于挣值法在使用中还是要遵循一定原则和流程的,还有一些成本核算方法在其中。这在本文都做了详细论述。本文最后对挣值法流程进行梳理,希望能够对想要使用挣值法的企业有所帮助。 挣值法在项目评估中是个很有效的工具,使用这个方法不是单一过程,而是一系列方法组合。本文中也构建了用挣值法进行成本控制的模型,并通过企业实例进行验证。经过案例分析说明,这个模型是可用的。
[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.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275
本文编号：2230894
[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.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275
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