採用作業基礎成本制度之專案組合管理研究
-以中小型通訊設備公司為例

近年來因智慧手機興起與全球進入一個新行動思維時代，各類新舊產品因物聯網的議題結合智慧裝置與雲端管理產生更強大的應用，產品廠商因應軟硬體整合轉變，內部的管理或服務結構與過往不同有新的成本管理問題。台灣是以中小企業居多的國家，在面對這智慧物聯網趨勢發展絕對是台灣重點項目之一，因此必須面臨過去的大量生產的硬體製造思維，改變成少量多樣軟、硬體與顧客服務為導向的系統整合多重專案管理模式。過往研究關於專案組合管理研究已有許多與不同的模型研究例如投資組合模式、決策分析或描述性專案選擇模式並再加上不同的企業策略、資源條件、財務及非財務因素，形成不同的專案組合決策結果，但實際專案組合案例的相關研究較少。故本研究採用個案研究方法，深入瞭解實務上個案公司所面臨的專案成本管理問題與專案組合的過程，並探討專案組合管理之對個案公司所產生的影響與效益。研究結果得到專案組合管理結合作業基礎成本制度可以協助企業專案組合決策並提高獲利性，企業面對不同專案時導入專案組合管理流程，經由策略、技術、財務與商務等不同面向與關鍵因素並逐一順序討論各別專案之保留或停止，有系統性的管理流程與較精確的成本資訊讓專案管理團隊充分了解在各別專案面臨的問題外並尋找可能的替代方案或改善方法，協助專案利潤的提升。

關鍵字

專案管理；專案組合管理；作業基礎成本制度；獲利；中小企業

並列摘要

Because of the upsurge in the Internet of Things (IoT) in recent years, all kinds of new and even old products have combined with smart devices as well as Cloud management to create even more powerful applications. Since the strong growth of smartphones and the generation of the new mobile mind worldwide, product manufacturers have fervently worked to cope with the integration and changes in software and hardware, internal management, and service structure, which have brought forth cost management problems different from those of the past. Taiwan has many small- and medium- sized enterprises (SMEs), and thus this smart IoT development trend has become a part of firms’ key projects throughout the country. With Taiwanese enterprises’ past mindset of hardware manufacturing and mass production, they must now shift into a multiple project portfolio management geared towards such a system integration that renders a small amount of diversified software and hardware that link together with customer services. Past research studies have set up diverse models on project portfolio management, including portfolio models, decision-making analysis, and descriptive project selection models that take into account corporate strategies, resource conditions, and financial and non-financial factors to form different project portfolios and decision-making results, yet related studies on actual project portfolio cases are few. Therefore, this research employs the case study approach to gain insight into the project cost management problem as well as project portfolio processes that the case companies are confronted with in practice and explores the impacts and benefits of project portfolio management on the case companies. The research results show that project portfolio management in combination with activity-based costing can help the project portfolio decision-making of enterprises and improve their profitability. When a company introduces a project portfolio management process facing different projects, these projects are then individually discussed for retention or cessation one by one based on different strategic, technical, financial, commercial, and other crucial factors as well as diverse aspects. Conversely, a systematic management process and more accurate cost information can help the project management team to fully appreciate the problems faced by individual projects and to find possible alternatives or improvement measures so as to assist in the enhancement of project profits.