運用財務資訊提昇專案管理效益之研究

A study of Project management effectiveness by Applying Management Accounting

蘇賢麟(Hsien-Lin Su)

指導教授 ： 劉士豪

中原大學/商學院/資訊管理研究所/碩士(2009年)

https://doi.org/10.6840/cycu200901183

摘要

摘要
近年來專案管理已成為現代管理學上相當重要的一環，不論是團隊的領導幹部、或是職場的新進人員，都希望藉由找出有效的專案管理模式，來提昇組織的工作績效。本研究個案之所屬單位，一向以研發為主要核心能力，因此，透過專案管理的模式執行計畫，已有一段相當時日。然而，在實際的執行成效上，與原本預劃的成果仍有一段距離，因此，希望藉由本研究找出一個新的作業流程，以改善現行專案管理上所發現的缺失；此外，會計資訊不僅為每一個營利企業所使用，同時它也提供非營利組織必要的財務資訊，然而現今會計的存在常被一般管理人員視為管理財務收支的「帳房」，僅作一些掌管日常經濟活動的記錄而已，因此本研究也希望透過管理會計的角度加強財務資訊的功能，以期對專案管理的效益有所提昇。
本研究主要透過專家深度訪談的方式，對公務部門在實施專案管理後，所產生的各種現象進行探討，並透過財務資訊的輔助提出適當的建議，使專案管理的執行更具有效率。在訪問與研討的過程中發現，現存於專案管理執行上的問題，主要肇因於觀念的宣導不足與意見的溝通不良所致，因此，將上述問題的種類區分為系統需求、溝通介面與成本分析等三類，並依照問題的特性建立新的作業流程以改善弊端，使財務資訊得以有效的提昇專案管理的效能。
經由本研究的探討，開始建立了溝通的管道，並初步找出專案管理在執行上所產生的缺失與進行修正，未來仍將加強各層面更進一步的溝通，以減少未來在執行上所發生的謬誤。而在提昇專案管理效能方面，透過新的流程推動，適時提出適當的改進建議，使專案的管理者不僅增加了管理會計的概念，在制訂決策時也更能有所依循。

關鍵字

財務資訊 ； 專案管理 ； 提昇效益

並列摘要

Abstract
In recent years, project management has become an important part of modern management courses, no matter whether it is the team leaders, or the new recruitments in the office, all hope to discover an efficient project management model to improve the efficiency of the organisation. This study’s case study unit belongs to an institution that focuses on research and development, and thus has employed project management models for a significant amount of time. However, on the actual performance, the outcome is still not as good as expected. Therefore, it is hoped to develop a new project management procedure in order to improve the shortcomings of the current project management methods. On the other hand, accountings information is not only useful for profiting organisations; it also provides essential finance information for non-profitable organisations. However, accounting is currently often viewed by the management to be a simple ‘teller’ function that controls the financial flow of the company, and is only liable for some daily economic activity recordings. Therefore, this study also hopes to enhance the function of financial information through accounting management, in hope to improve the efficiency of project management.
This study relies on expert interviews; to examine the phenomenon occurred after public organisations adopted project management, combined with financial information to provide suitable suggestions, in order to improve the efficiency of project management. During the course of the interviews and discussions, it was discovered that the main underlying problems of current project management execution is of lack of project management concepts and mis- or insufficient communications. Therefore, the above issues are divided into three major types, being system requirements, communication interfaces and cost analysis, respectively. And setup new project management procedures accordingly to the type of issues, in order to improve the shortcomings, allowing financial information to enhance the efficiency of project management.
This study initiated a communication channel, and set out to discover the shortcomings of project management execution, and further provided initial amendments. In the future, further communication should be imposed, in order to decrease the possibility of error in executing projects. On the facet of improving project management efficiency, the project managers have not only obtained accounting managing concepts through our suggestions, but also a set rule to follow while making decisions.

並列關鍵字

efficiency improvement ； Project management ； financial information

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