臺灣博碩士論文加值系統

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。

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.

摘 要 i
Abstract ii
誌 謝 iv
目 錄 v
圖目錄 viii
表目錄 ix
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 研究範圍與限制 2
1.4 研究流程 3
第二章 文獻探討 4
2.1專案管理 4
2.1.1專案之定義 4
2.1.2專案管理之定義與特性 7
2.1.3專案管理之技術及應用領域 10
2.1.4專案管理的執行步驟 12
2.1.5軟體服務專案之探討 13
2.2實獲值管理 16
2.2.1實獲值管理的發展 17
2.2.2實獲值管理之相關研究與應用 19
2.2.3實獲值管理的優點與特徵 26
2.2.4世界各國實獲值管理應用概況 28
第三章 軟體服務專案EVM管理模式 31
3.1問題分析 31
3.1.1軟體專案管理問題 31
3.1.2實獲值管理問題 32
3.2 研究方法 32
3.3 EVM導入模式 33
3.3.1 WBS工作分解結構 33
3.2.2 EV導入步驟 36
3.4軟體專案EVM管理模式建立 40
3.4.1研究模型介紹 40
3.5專案改進階段 44
3.5.1作業工期壓縮法 (Duration compression) 44
3.5.2資源撫平法 (Resource leveling) 44
3.5.3價值工程/價值分析 46
3.5.4軟體外包 47
第四章 個案實例探討 48
4.1 個案公司與專案簡介 48
4.1.1 專案範圍 48
4.1.2 硬體架構 53
4.2 個案實獲值分析 54
第五章 結論與未來發展 63
5.1 研究結論 63
5.2 未來研究建議 63
參考文獻 65
書籍 65
期刊論文 66
會議論文 69
學位論文 69
其他 71

書籍
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期刊論文
[21].Barr, Z., “Earned Value Analysis: A Cast Study,” PM Network, December, 1996 pp. 31 – 37.
[22].Blackmore, M., “EVM-The UKMoD Perspective, Management of Projects Seminar,” Stockholm, June 8-9, 1998, Sweden.
[23].Brown, J. W., “Evaluation of Projects Using Critical Path Analysis and Earned Value in Combination,” Project Management Journal, Vol. 16, August, 1985.
[24].Bygstad, B., and Lanestedt, G., “ICT based service innovation – A challenge for project management,” International Journal of Project Management, Vol. 27, No. 3, 2009, pp. 234–242.
[25].Chen, H. G., Jiang, J. J., Klein, G., and Chen, J. V., “Reducing software requirement perception gaps through coordination,” The Journal of Systems and Software, Vol. 82, No. 4, 2009, pp. 650-655.
[26].Christensen, D. S., and Ferens, D., “Using Earned Value on Software Development Projects,” Acquisition Review Quarterly, Vol. 2, Spring, 1995, pp. 155-171.
[27].Christensen, D. S., and Payne, K., “CPI Stability-Fact or Fiction?” Journal of Parametric, Vol. 10, April, 1992, pp. 27-40.
[28].Christensen, D. S., and Rees, D., “Is the Cumulative CPI based EAC a Lower Bound to Final Cost on Post-A12 Contracts?” Journal of Cost Analysis and Management, Winter, 2002, pp. 55-65.
[29].Christensen, D. S., and Templin, C., “EAC Evaluation Methods: Do They Still Work?” Acquisition Review Quarterly, Vol. 9, Spring, 2002, pp. 105-116.
[30].Fleming, Q. W., and Koppelman, J. M., "Earned Value Project Management: A Powerful Tool for Software Projects," CROSSTALK, The Journal of Defense Software Engineering, Vol. 7, No. 10, July 1998, pp. 19-23.
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[33].Grant, R. M., “Toward a knowledge-based theory of the firm,” Strategic Management Journal, Vol. 17, Winter Special Issue, 1996, pp. 109–22.
[34].Howes, R., “Improving the Performance of Earned Value Analysis as A Construction Project Management Tool,” Engineering Construction & Architectural Management, Vol. 7, 2000, pp. 399-411.
[35].Kim, E.H., Wells,W.G., and Duffey, M. R., “A model for effective implementation of Earned Value Management methodology,” International Journal of Project Management, Vol. 21, No. 5, 2003, pp. 375-382.
[36].Kim, Y. W., and Glenn, B., “Earned Value Method And Customer Earned Value,” Journal of Construction Research, Vol. 3, pp. 55-66.
Kwak, Y. H., and Anbari, F. T., “Analyzing project management research: Perspectives from top management journals,” International Journal of Project Management, Vol. 27, No. 5, 2009, pp. 435–446.
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會議論文
[45].Abba, W., “Keynote Address, the 15th Annual International college of Performance Management Conference,” St. Paul, Minnesota, May, 1999.
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學位論文
[47].毛格民，「多專案實獲值績效分析機制之建立」，碩士論文，逢甲大學工業工程學所，台中，2003。
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[49].王煇騰，「探討資訊軟體專案開發有效結案之研究」，碩士論文，中原大學資訊管理研究所，桃園，2007。
[50].吳聰敏，「實獲值管理應用於營建工程專案成本管控之研究」，碩士論文，台灣大學土木工程學研究所，台北，2006。
[51].林蒼裕，「實獲值管理在工程專案管理之應用－以A機電工程公司工程專案為例」，碩士論文，中央大學高階主管企管碩士班，桃園，2006。
[52].李宗憲，「實獲值管理在工程專案管理之應用改進研究」，碩士論文，成功大學高階管理碩士在職專班，台南，2007。
[53].沈明恩，「實獲值管理(EVM)在大型研發組織導入之研究－以中科院試行規劃為例」，碩士論文，國防管理學院後勤管理研究所，台北，2003。
[54].張惠敏，「應用實獲值分析與風險辨識建構專案管理模式」，碩士論文，逢甲大學經營管理碩士在職專班，台中，2007。
[55].黃鵬龍，「不同要徑特性下，專案緩衝對實獲值影響之研究」，碩士論文，國防管理學院後勤管理研究所，台北，2004。
[56].楊智評，「專案時程與成本績效指標之建構」，碩士論文，中華大學科技管理研究所，新竹，2004。
[57].廖志寬，「企業專案管理系統 - 提升專案即時資訊透通性及其效益分析」，碩士論文，中央大學資訊管理學系碩士在職專班，桃園，2007。
[58].廖國良，「實獲值管理於專案管理之應用研究--以A工程公司石化建廠為例」，碩士論文，中正大學企業管理所，嘉義，2006。
[59].賴建瑞，「實獲值管理於工程實務之應用研究」，碩士論文，逢甲大學土木工程所，台中，2006。

其他
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[62].TimGlobe台灣資訊服務業商情網: http://www.timglobe.com.tw/group/application/hansy/index.php
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[64].周祥東，「實獲值管理：基礎篇」，中華專案管理學會電子報專案管理專欄，第37 期，2003。