【作者】 于永力；

【导师】 张艾莲；

【作者基本信息】 吉林大学 ， 项目管理（专业学位）， 2015， 硕士

【摘要】 福音网络公司从事网站建设与网站推广排名近十年，完成了众多项目，积累了丰富经验。近年来公司规模急速扩张，负责的网站开发建设项目也逐年增加。与业务快速增长相背离的是公司的利润总额停滞甚至出现了下滑迹象。通过对公司收入、成本的主要构成研究发现，居高不下的项目成本水平是公司目前利润状况的主要影响因素。公司过去的粗放式管理已经不能适应快速增长的业务范围和激烈的竞争环境，加强项目成本管理已经成为福音网络公司日常管理的一项重要内容。福音网络公司同我国大部分中小型软件企业一样，成本管理意识较为薄弱，对于经营业绩的衡量集中在业务量和收入水平。在福音网络公司过去的项目中，成本超支的现象十分普遍，极少项目能够实现预定的利润率。其成本管理工作普遍存在着成本估算、预算不准确，缺少依据；成本控制不到位等问题，更是缺少对成本结余和超支的奖惩制度。本次家政服务门户网站建设项目立项于2014年11月，计划开发周期为20个工作日，合同价格为21300元，目标利润率为15%，是福音网络公司极具代表性的网站建设项目之一。本次项目按照项目生命周期可以划分为四个阶段：项目立项阶段、项目执行阶段、项目结束阶段和项目维护阶段，项目成本管理工作主要集中于前三个阶段。为了全面和准确地对项目的成本实施监控和管理，一套完整的项目成本管理方案十分必要。根据美国项目管理协会的项目成本管理的定义，项目成本管理工作至少需要包括四方面内容：项目资源计划、项目成本估算、项目成本预算和项目成本控制。项目资源计划方案的首要工作是在工作分解结构的基础上分析出项目所需的资源种类、数量以及资源可能的投入时间。项目成本估算方案要求项目组根据估算用途计算出不同精确程度的成本估计值，其中根据本次项目规模小、周期短，相似项目多的特点选择类比估计法，计算项目的设备成本、差旅费等。而对于软件项目成本的主要构成因素——人工成本，首先对开发技术人员按职称、工作年限等进行分类管理，并制定出成本定额，其次用人工成本定额乘以工作时间，并汇总得到人工成本总额。项目成本预算方案的主要工作是选择自上而下的方法将目标总成本分解到各项任务和工作包中，并制定责任成本制度。项目成本控制方案在成本最小化原则、全过程控制原则、事前、事中、事后控制结合原则的要求下，需要及时搜集并整理成本的实际发生情况，并与成本计划进行对比，及时发现并反馈成本偏差，分析偏差产生的原因，及时采取纠偏措施，调整成本估算和成本预算。并且要求项目部建立定期成本分析报告制度，通过图表形式记录和分析成本状况。最后针对成本计划的执行情况进行考核。本论文提出的家政服务门户网站建设成本管理方案不仅希望能够降低本次项目的成本超支，将项目成本控制在目标范围之内，更希望能够为福音网络公司后续项目的成本管理提供参考。另外，建议福音网络公司能够完善项目成本管理流程、成立专门的项目成本管理部门，加强对项目成本的监督机制，保障后续项目的成本管理方案能够顺利实施。更多还原

【Abstract】 The FUYIN Network Company engaged in site construction and site promotionrank for nearly10years, has completed many projects, and accumulated richexperience. In recent years, the company scale has expanded rapidly. Its websitedevelopment and construction project also increased year by year. On the contrary,the company’s business profit is constant or even decline. Through the study of itsincome and cost, we found that the high level of project cost is the main influencefactors of the company profits. The management mode in the past of FUYINCompany cannot adapt to the rapid growth of business scope and the fiercecompetition environment any more. Strengthening project cost management hasbecome an important content of FUYIN Company’s daily management.FUYIN Company, like most of the small and medium-sized software enterprisesin China, is lack of cost management consciousness. Its Evaluation of theperformance is focused on the business and income level. In the past project, costoverruns phenomenon is very common; few projects can achieve predetermined profitmargins. There is a lot of problems, such as a widespread cost estimate, the budget isnot accurate, the cost control is not comprehensive.This project begins in November2014, time limit for the project is20days andits contract price is21300RMB. Its target profit margin is15%. The project inaccordance with the project life cycle can be divided into four stages: project phase,project execution phase, the end of the project phase and maintenance phase project,and its cost management is mainly focused on the first three stages. According to thedefinition of the Project Management Institute, project cost management should include four aspects of content: the project resource planning, project cost estimation,project cost budget and cost control.Project resource planning scheme is a process of determining the resource typeand quantity according to the WBS. Project cost estimation needs to calculate the costestimate with Analogous estimating method. As for labor costs, we first classifydevelop technical personnel according to their title and working years. Then we workout the cost quota. Lastly, we use cost quota multiplied by works hours to get the totallabor cost. Project cost budget decomposes the target cost to various tasks and workpackage, and develop responsibility cost system. Cost control work requiressupervision of project cost finds problems and solves problems timely.This cost management plan of the project of Domestic Service Portal Websitenot only hope to be able to reduce the project cost overruns, and project cost controlwithin the target range, also hope to provide reference for the cost management of thefollow-up project in FUYIN Company. In addition, we suggest FUYIN Company tocomplete the project cost management process, form special department of projectcost management, and strengthen the supervision mechanism of project cost, in orderto ensure that the follow-up project implemented smoothly.更多还原