實獲值管理理論應用於營建專案成本與時程管控之導入研究

Abstract

專案範圍、時間及成本是專案管理上隨時應加以反覆處置之三大重點，這些重點構成了專案之「三重限制」條件；不論何種契約型態之專案，普遍的都是以能夠在滿足三重限制下順利完成專案為管理目標。對於一個承攬型之營建專案，除施工環境本身之特殊限制外，由於承攬合約之約束，範圍、時間及成本更是專案實施上之絕對限制條件，致使專案隱含更多風險而必需加以控制。 實獲值管理 (EVM, Earned Value Management)已被公認為具有整合上述三重限制之管理方法，本研究是以營建承攬商之觀點，探討將EVM理論應用於營建專案，做為成本與進度控制之模式，內容主要包含EVM之導入流程、應用案例分析、及應用實務上可能遭遇到之問題與建議之解決方式三大部分，期能建立一套合乎實際使用之EVM系統，以有效降低專案之風險進而提昇專案之執行績效。 在整個EVM之導入過程中，除考量營建業者之實際經營環境外，同時參考美國ANSI/EIA-748-1998之EVM運用準則及國際上相關之專案管理標準，以達理論與實務能相結合之目的；在EVM之應用案例分析上，除以實例加以印證導入模式之合理性外，並對EVM所產出績效指標之管理上意義及其間之相關聯性加以探討，以回饋供未來專案之參考。 最後，對於EVM運用在不同之專案管理模式及不同契約條件下所可能產生之指標失真狀況，本研究將予以分類探討，並提出建議之調整方式，期盼專案能更精確及更有效的應用EVM功能，以提高專案在管理上之能見度。

Scope, time and cost are the three key points that project management revolves around. These key points compose the “triple constraints” of a project. Regardless of the contract type, the core objective of project management is to facilitate the successful completion of projects within the triple constraints. For a contracted construction project, the triple constraints are absolutely crucial due to the restriction from the contract other than the unique construction environment itself. As a result, many invisible risks are embedded inside a construction project that must be carefully dealt with. Earned Value Management (EVM) has been generally recognized as an effective methodology for integrating the management of above mentioned triple constraints. This research studies the practice for implementing EVM to a construction project for its cost and schedule control from a contractor’s point of view. This thesis is mainly organized into three parts, EVM lead-in procedure, case-study, and the problems on applying EVM and suggestions for solution. It is expected that the outcome of this research may facilitate the development of a realistic EVM System (EVMS), and hence to mitigate the project risk and promote the project performance. For combining the theory with practice, this research considers the real construction environment and refers to ANSI/EIA-748-A Standard for EVMS and the prevailing global project management standards during the EVM lead-in procedure. On the case-study of EVM application, except for verifying the reasonability of the EVM lead-in procedure by real case, this research also studies the management meaning of various performance indexes resulted from the EVMS and the relations among these indexes. The research results will be provided as a feedback for future projects. Finally, this research classify and study some distortion problems encountered while implementing EVM under some different project management models and contractual environments .The research also makes suggestions for adjustment on the problems in order that the project will perform the EVM more accurately and more effectively, and then enhance the visibility on management.