實獲值管理應用於營建工程專案成本管控之研究

Abstract

實獲值管理 ( Earned Value Management；EVM ) 是一種整合時程與成本兩構面的專案績效評量系統 ( Performance measurement system ) ，它以能滿足專案需求的工作包 ( work packages ) 來代表性能績效的達成，因此，它是一種整合時程�成本�性能的整合式專案績效評量的工具。它在美國、澳大利亞、加拿大、瑞典、英國、日本等國家已被成熟的運用和公認為專案管理的最佳實務 ( best practice )。EVM提供專案計畫完成的部份即計畫值 ( Planned Value；PV )、實際已完成的部份即實獲值 ( Earned Value；EV ) 與已完成部份所投入的成本即實際成本 (Actual Cost；AC ) 等三個讓專案經理了解專案現況的測量值，並且提供整合式的績效評量指標，以便在專案進行期間而非之後，作為有效的績效管控的回饋工作。 本研究應用EVM、專案管理五大過程組之管理循環模式和引用工程專案成本管理之管理語言，建構營建工程專案成本管控架構模式，並探討營建工程專案績效評量基準模式與EVM的完工預測技術效能。同時利用個案分析深入探討EVM落實在營建工程專案管控上的可行性和其價值意義，且透過「EVM」和「統計製程管制圖」的結合，建立視覺化的績效評量基準與衡量指標管制上、下限度，以利有效掌握專案整體功能，實現「更快 ( Faster )、更好 ( Better )、更便宜 ( Cheaper )」的營建目標。 最後以個案分析的方式來驗證，獲致的結果為:營建工程專案的成敗，主宰於訂立有效益的績效評量基準和有效率的績效執行控管；EVM整合時程�成本�性能的專案績效指標，在可靠性與正確性上是最具科學的好方法；EVM藉由透明化和正確的專案績效訊息，確實具有早期預警與預測的效能；訂立營建工程專案績效指標的統計管制圖，作為專案績效具體量化的控管，有利於提昇營建專案執行效率。

Earned Value management ( EVM ) is a kind of performance measurement system which integrates time and cost. It expresses the achieved of capable achievement by the satisfied work package which is accomplished. Therefore it is an instrument for integrating time, cost and behavior. In America, Australia, Canada, Sweden, England, and Japan, it was used maturely and regards as the best practice of project management. EVM provides three measurement values: planned value, actual value and actual cost of project. These measurement values can help project manager to realize the present condition and provide a conformable measurement value. It can make effective control during the project afoot. This study used EVM, five processes of project construction management, adduced and established cost controlling of project construction management. To make a assessment for benchmark of project’s results and estimate the art of accomplishable efficiency. By using case study to treat the feasibility and meaning of practicing EVM to control project construction management. Per the combination of EVM and statistical control graphs, we can erect achievements audit and evaluate the index’s upper and lower limit. By this way, we can control whole project, to realize the targets: Faster, Better, and Cheaper. Eventually, adopted case study to test above-mentioned, the results are as follow. First, make effective standards performance evaluation and execute efficiency predominate project construction management is successful or fail. Second, combined the index of time, cost, and performance, EVM is the best method. Third, EVM provided crystalline and correct information of project, can predict the effectiveness. Fourth, makes statistics control diagram of project performance for controlling the project, is good for promoting effectiveness of executing project.