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研究生:賴建瑞
研究生(外文):Chien-jui Lai
論文名稱:實獲值管理於工程實務之應用研究
論文名稱(外文):On Application of The Earned Vaule Management in Practical Construction Project
指導教授:詹次洚詹次洚引用關係
指導教授(外文):Tysh Shang Jan
學位類別:碩士
校院名稱:逢甲大學
系所名稱:土木工程所
學門:工程學門
學類:土木工程學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:82
中文關鍵詞:營建管理進度曲線實獲值
外文關鍵詞:progress curveEarned Vauleconstruction management
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伴隨著發包採取統包方式,目前營建工程日漸走向大型、複雜化,因此工地管理所排定之進度表不可只針對掌控進度而排定,更應該結合進度、成本及品質等因素,而讓進度表能更多元化。再者由於市場競爭,營造業之利潤日漸下滑,在工資與材料上能節省之成本有限,因此唯有有效的管理才可能創造出營建利潤。
國內各工程進度控制是否落後,目前多依據預定進度曲線與實際進度曲線比較得知,若實際進度曲線在預定進度曲線以下即代表進度落後,但此種管控方法可能因為規劃者的經驗不足,及審查者的觀念不同而有不同的預定進度曲線,有時因為氣候地形或施工方法等因素使得工程進度產生許多變化,工程是否真正落後全憑審查者主觀認定亦可能判斷錯誤。
若採用實獲值績效分析系統,則將可精確地計算出預定進度曲線百分比,然而實際進度是否落後或超前均可藉由工程計價統計正確地計算出其百分比後與預定進度曲線百分比作比較,可避免個人之偏見產生誤判,此分析系統已在營建管理存在多年,惟實際落實在工地管理則非常罕見,其原因大概有前置作業時間不足、統計工作太多、或工程中改變設計等因素過多所致。
本研究將實獲值績效分析系統,透過實際工程案例來探討並解決管控中窒礙難行之處,將此分析系統有效的應用於營建管理上,結果發現將預算與進度結合,於施工中可得知即時績效成果並達到預警之作用,另需作定期稽核適時調整工程支出,工程可獲得最佳控制,成本亦可設法降低,而使整個工程獲得最大利益。
For the time being overall bidding is a new tendency in this country, construction projects are becoming more complicated and also large in scale. Therefore, in site management it is not just a matter of managing construction process or schedule. The factors of cost and quality control should also be emerged in schedule. Furthermore, because of the market competition, the profit that people can gain from the building industry has been sliding down day after day. Reduction in wage and material cost is very marginal in enhancing the profit. Therefore, the effective management might be the only way that people can do to improve the profit gain.
In this country, more often than not, whether the construction project is on schedule is judged by comparing the forecasted progress curve with the actual progress curve. If the actual progress curve is below the forecasted one the schedule is said “fall behind”. This kind of estimation might not very accurate due to inexperienced planning or biased verification for the forecasted progress curve. It might also induced by bad weather during construction or change of the construction method. In other words, this old way of estimation is possibly wrong. On the other hand if the actual earned value analysis system is employed, the actual percentage of progress can be calculated, the bias planning or verification can be avoided and whether the project is on schedule can be easily known. This actual earned value analysis system has ever been used in Taiwan, but is not widespread because of insufficient time for planning, too much statistic work, or often design change in most projects.
This study has implemented the actual earned value analysis system in the construction project of a ten-story building. Some difficult problem in the project has been solved by this system. It is found that if the budget can be emerged with the progress curve, then the actual earned value at any construction time can be fully understood and some special adjustment can be taken such that the budge cost can be controlled and the profit gain can reach its maximum after the project is completed.
中文摘要................................................................................................. i
英文摘要................................................................................................. iii
目錄......................................................................................................... v
圖目錄..................................................................................................... ix
表目錄..................................................................................................... x
第一章 研究緒論....................................................................................1
1-1 研究動機..........................................................................................1
1-2 研究目的...........................................................................................1
1-3 研究內容與範圍...............................................................................2
1-4 研究方法……...................................................................................3
1-5 研究流程...........................................................................................3
第二章 文獻回顧....................................................................................4
2-1 實獲值管理發展概述.......................................................................4
2-2 實獲值管理簡介...............................................................................8
2-3 進度績效評核..................................................................................10
2-4 成本績效評核..................................................................................11
2-5 資料分析及研判..............................................................................12
2-6 世界各國實獲值管理應用概況......................................................14
第三章 預定進度曲線組成………………...........................................18
3-1 整體施工計畫..................................................................................18
3-2 工程預算..........................................................................................19
3-3 工程預定進度表..............................................................................23
3-3-1 CPM和PERT…………………....................................................23
3-3-2 網狀圖.........................................................................................23
3-3-3 S-CURVE.....................................................................................23
3-3-4 桿狀圖.........................................................................................25
3-5 WBS分工架構圖.............................................. ..................................26
3-6 工料分析..........................................................................................27
3-6-1 工程項目代碼...............................................................................27
3-6-2 工程數量表...................................................................................28
第四章 工程成本花費...........................................................................30
4-1 成本分類……..................................................................................30
4-4-1 直接成本..................................................................................30
4-4-2 間接成本..................................................................................30
4-2 材料成本.........................................................................................30
4-3 攤提折舊成本.................................................................................31
4-4 無預算成本.....................................................................................32
4-5 超支預算成本..................................................................................33
第五章 成本及進度控制.......................................................................34
5-1 成本控制..........................................................................................34
5-2 進度管理..........................................................................................35
第六章 實際案例分析...........................................................................39
6-1 工程實例概要..................................................................................40
6-2 預定進度表編排..............................................................................41
6-3 預算項目編定與進度表結合..........................................................42
6-3-1預算編列.....................................................................................43
6-3-2結合方式.....................................................................................45
6-4 BCWS曲線..........................................................................................48
6-5 ACWP曲線..........................................................................................50
6-6 BCWP曲線..........................................................................................52
6-7 績效評估..........................................................................................60
第七章 BCWP調整原因探討…............................................................66
7-1 單項工程預算超支..........................................................................66
7-2 無工程預算之工程花費..................................................................67
7-3 工程材料進場時機..........................................................................68
7-4 工程款代收付..................................................................................69
7-5 工程變更..........................................................................................69
7-6 物價波動..........................................................................................70
第八章 回饋分析...................................................................................72
8-1 材料統計分析..................................................................................72
8-2 週轉金..............................................................................................72
8-3 工程查核..........................................................................................74
8-4 工程投標 ........................................................................................74
第九章結論及建議.................................................................................75
9-1 結論..................................................................................................75
9-2 實獲值管理評估建議......................................................................76
參考文獻.................................................................................................78
中文部份:
[1] 陳雪芬,「利用芭蕉曲線圖探討現行工程進度審查依據之研究」,國立中央大學營建管理研究所碩士論文,2003。
[2]、毛格民,「多專案實獲值績效分析機制之建立」,逢甲大學工業工程研究所碩士論文,2004。
[3]、朱漢輝,「營建管理工程進度網圖之應用」,2002。
[4]、劉福勳,「實用工程進度規劃與控制」,詹氏書局,民國89年9月。
[5]、余文德,「專案成本控制系統I 」。
[6]、周祥東,「實獲值管理:基礎篇」,2003。
英文部份:
[7]、Sears, M. M., 〝Keynote Address〞, the 10th Annual International Integrated Program Management Conference, Tysons Corner, VA., October 19, 1998.
[8]、Abba, W. F., 〝Earned Value Management - Reconciling Government and Commercial Practices〞 , PM, Program Manager, January - February 1997, pp. 58-63.

[9]、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. 10. No. 7, July 1998, pp. 19-23.

[10]、〝Mandatory Procedures for Major Defense Acquisition Programs (MDAPs) and Major Automated Information System (MAIS) Acquisition Programs〞, DoD Regulation 5000.2-R (change 2), October 6, 1997, Appendix VI.

[11]、 Gansler, J. S., Industry standard, 〝Earned Value Management Standard〞, Policy Memorandum,US Undersecretary of Defense (Acquisition and Technology), August 17, 1999.

[12]、〝Earned Value Management Systems Maturity Model (EVMS-MM) 〞, Version 1.5,US Defense Contract Management Agency, April, 2000.

[13]、EVMS Guidebook,〝Defense Contract Management Command〞, August, 2000.
[14]、〝Basics of Cost and Schedule Monitoring〞,Nathaniel Osgood4/5/20044/5/2004
[15]、〝EVA (C/SCSC) and Basics of Project Control〞, Nathaniel Osgood 4/7/2004
[16]、〝Haupt, E.,"Basic Earned Value Management for Program Managers〞 http://www.acq.osd.mil/pm/paperpres/basic_for_pms.ppt
[17]、Alexander, S., 〝Earned Value Management Systems (EVMS): Basic Concepts〞, Project Management Institute, Washington, DC Chapter.
[18]、〝TOP 10 Benefits of EVM〞, The Air Force Acquisition Reform Newsletter, Vol. 3, No. 1, January/February 2000.
[19]、 Christensen, D. S., 〝The Costs and Benefits of the Earned Value Management Process〞, Acquisition Review Quarterly, Fall 1998, pp. 373-386.
[20]、〝Earned Value Management〞, Acquisition Management System, Version 3.3, Ministry of Defence, United Kingdom, October 2000.
[21]、AVM Brian J. Graf,〝The Development of C/SCSC, Using Performance Measures as an Agent of Change in Mining Conference〞, Sydney, 1997.
[22]、〝Australian Cost/Schedule Control Systems Criteria〞,Australian Defence Standard DEF(AUST) 5655, October, 1992.
[23]、〝Australian Cost Schedule Control Systems Criteria─Implementation Guide〞,Australian Defence Standard DEF(AUST) 5657, March, 1994.
[24]、The Cost/Schedule Performance Management standard (C/SPMS), Canadian General Standard Board CGSB-187.1-93, 1993.
[25]、〝Project Performance Management〞, Canadian General Standard Board CGSB-187.2-99 , 1999.
[26]、Abba, W.,〝 How Earned Value Got to Prime Time: A Short Look Back and Glance Ahead〞, EVMS Track Presentations from PMI Connections 2000, Houston.
[27]、Blackmore,〝 M, EVM - The UK MoD Perspective〞, Management of Projects Seminar, Stockholm, Sweden, June 8-9, 1998.
[28]、Abba, W.,〝 Keynote Address〞, the 15th Annual International College of Performance Management Conference, St. Paul, Minnesota, May 2-5, 1999.
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