實獲值於軟體服務專案應用之研究

A Study of The Application of Earned Value Management in Software Service Project Management

汪旭益(Hsu-Yi Wang)

指導教授 ： 陳銘崑

國立臺北科技大學/管理學院/商業自動化與管理研究所/碩士(2010年)

摘要

實獲值管理 (Earned Value Management, EVM)的概念最初是在二十世紀初期由工廠的工業工程師將製成產品的計畫值與實際成本相比較，藉以評估生產成本與績效。相較於CPM與PERT，實獲值提供了更確切的成本管控功能。本研究以實獲值管理做為軟體服務專案的理績效評估方法，並建構出軟體服務專案之實獲值管理機制，期望能協助軟體產業提高專案執行的能力與效率，並提高EVM的產業實用價值。
本研究將EVM結合專案活動收益 ，而得到新的預期完工毛利率參數，做為專案管理的決策依據，並將此一參數導入實際軟體服務專案，以驗證此一參數可以明確顯示專案未來的收益預估，有效提供管理者決策參考。
本研究針對實獲值無法表現專案主管最重視的專案利潤問題提出新的觀測值-預估完工毛利，將EVM指標轉換成毛利率，並以本項指標做為專案預警機制，並提出具體專案改善機制，供專案經理做出對專案有利的決策，經過實際案例的分析驗證，確實有下列幾項貢獻：
1. 將企業經營的重要指標毛利率做為專案績效評量方式；
2. 提供不同EVM指標下的具體管理做為，簡化決策流程。

關鍵字

軟體專案 ； 專案管理 ； 實獲值管理

並列摘要

The fundamental idea of Earned Value Management, EVM can be traced back in the early 20th century, when industrial engineers made the comparison between Planned Value, PV and Actual Cost, AC, in order to evaluate the net cost and performance of the production.
Earned Value, EV provides more accurate net cost management when comparing to CPM and PERT. This study focuses on assisting companies in software industry to increase its project execution abilities and performance by using EV as the main method to evaluate performance in software service management, furthermore to increase the actual industrial value of EVM.
This study will combine EVM with project activity income to get the new EMAC parametric as a reference for project management decisions. In addition, the study will implement the new parametric to actual software service project for verification in order to proof that parametric can be use for project future income estimation and provide management level personnel for decision making reference.
The issue that AV has, lack of ability to show the factor, net income, that project manager concerns the most is one of the main focuses of this study. This study will provide the new observed value, EMAC, which can turn EVM c to net value, also using this index as project systematic alert and provide actual proposition of improvements for project managers to make the most valuable decision for projects. After this study tested on real cases, the analysis show the below benefits:
1. To make the corporate business running index, net value, as project performance evaluation method.
2. Provide different EVM index, to simplify the process of decision making.

並列關鍵字

Software project ； Project management ； EVM

參考文獻

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