營建管理之財務工程計量研究–以A科技大樓建築工程個案分析

The Quantitative Research of Financial Engineering for The Construction Management-Take A Science And Technology Building as a Case Analysis

謝文彥(Hsien wen yen)

指導教授 ： 施能仁

亞洲大學/管理學院/經營管理學系碩士班/碩士(2005年)

摘要

本研究研製之主要目的乃以確實的工程估價、適當的發包採購方式、以營建管理之要徑分析法排定適當工期，並配合財務工程之理論建構適當的標準成本，以作為廠商投標前或得標後工程執行的控管，如此一來可使經營者掌握工程進度的同時，工程收支配合財務報表的分析使公司營運更順暢。經由財務診斷的方式及早發現公司內部可能產生的危機，並可立即做出因應措施。標準成本的建構，經營者以杜邦圖可先行預估投資報酬率，不論是標前或標後可以目標管理的方式，不斷檢討營運績效。
本文中以一可及性較高的建築個案，利用實證方式加以分析探討，建構出其適當的標準成本，對個案進行營建財務管理程序分析，並對承攬廠商財務加以診斷，計算出個案之投資報酬率，結果發現承攬公共工程確實非常微利，如不妥善管理進度、直接人工、直接材料及其他製造費用等銷貨成本極可能面臨虧損，在公共工程中欲增加銷貨總額確實較有困難，運用財務工程做好營建管理降低銷貨成本應是較佳方法。探討理論與實際的運用所做出的結論與建議，供有興趣之承攬廠商與學者酌以參考。

關鍵字

要徑法 ； 財務工程 ； 標準成本 ； 投資報酬率

並列摘要

This research development the main goal is by the truly project estimate, suitable sends the package of purchase way, construct management to want the critical path method to set up the suitable time limit for a project, and theory of the coordinate finance project constructs the construction suitable standard cost front, by bids after the merchant or wins a bidding the project execution to control the tube, so first may cause the operator to grasp the project progress at the same time, the project revenue and expenditure coordination finance report form analysis causes the company transport business to be smoother. By way of the financial diagnosis way early discovered the company interior possibly produces the crisis, and may make immediately in accordance to the measure. The standard cost constructs the construction, the operator by the Du pont chart may the advance estimate investment reward rate, after no matter is in front of the sign or the sign may the goal management way, unceasingly examines transport business achievements.

In this article by one may and a natural higher construction case, performs using the real diagnosis way to analyze the discussion, constructs its suitable standard cost, carries to a case builds the financial control procedure analysis, and to contracts the merchant finance to perform to diagnose, calculates investment reward rate the case, finally discovered contracts the public works truly unusual meager profit, like not properly manages the progress, direct is artificial, the direct material and other factory expenses and so on the cost of goods sold extremely possibly faces loses money, wants in the public works to increase the gross sales truly comparatively to have the difficulty, completes using the financial engineering builds the management to reduce the cost of goods sold to be supposed to be a better method. The discussion theory and the actual utilization make the conclusion and the suggestion, for has the interest to contract the merchant and the scholar pours refers.

並列關鍵字

critical path method ； Financial Engineering ； Standard Costing ； Investment reward rate

參考文獻

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