專案成本管理模式之研究- 以國內某鋼構公司為個案實證對象

Abstract

鋼構產業是屬於作業性質的本土產業，從備料、採購、製造到工地按裝階段中，皆存有各種降低成本的可能性。企業經營在思考如何降低成本，提高營運績效時，應同時考慮到把成本最佳化，及專案進度流程的掌握。否則專案執行過程中突然而來的變化極有可能影響到整體專案的成敗。 專案成本管理系統應用實獲值管理工具，可以整合專案的時程與成本管理，在鋼構產業的實務導入上，是專案管理的最佳實務。而作業基礎成本制度，可以幫助經營者掌握作業關連性與及時性的成本資料。企業依此概念來衡量與評估作業的績效，應可提升成功機率。 藉由實證資料的研究分析，本研究可得以下成果：(1) 實獲值分析發現工程作業的各個檢核點中，CPI及SPI皆小於1，此代表時程進度與預算控管管理，可藉此發現問題的改善點。(2)以作業基礎成本制度概念重新設計的預算與實際數據差異分析，可以幫助專案團隊掌控在維持專案品質下的成本控制管理方向。

Steel Construction industry is an operation local industry in Taiwan. Under our analysis, there are opportunities to reduce cost during the current project life cycle from inventory, procurement, manufacturing to the construction site. However, when the company is under going the cost reduction and performance improvement, the cost optimization methodology should be developed and project schedule should be carefully analyzed. Otherwise, the change of the project executive period is so great. It could impact the successful completion of the project. There are management tools which can be used to effectively reduce project costing. For example, Earned Value Management (EVM) can be used to integrate the project schedules and cost management in the Steel Construction industry. It is the best practice of the project management. Another tool, Activity-Based Costing (ABC) system, can help the managers to identify the related working items and steps and costing information in the real time basis. The tools mentioned above can be used by the enterprise to measure and evaluate the performance of the business. They can also dramatically increase the successful rate of the project. By using empirical analysis, this study has come to the following conclusions: (1) If the indices of the EVM check point, CPI and SPI, are both less than 1, there are opportunities for schedule or costing improvement. (2) The budget which was designed by using Activity-Based Costing principle would not only help the project team to control the overall costing structure but also maintain a better project quality.