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MBA论文_R软件公司多项目并行下人力成本分配研究

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大连理工大学专业学位硕士学位论文


软件开发项目的成本主要包括直接人力成本、硬件成本和间接的管理成本,人力资
源成本是软件开发项目成本组成中最主要部分,因此软件开发项目成本的控制在一定程
度上可以理解为投入人力资源成本的控制。尤其在多项目并行时,参与项目的人力资源
成本如何准确的在各项目中分配是成本核算的重点。
本文结合R软件公司的项目特点,展开对多项目并行开发时人力成本分配及控制的
研究,希望从软件工程承包方立场出发,针对R软件公司项目成本管理的现状,深入分
析多项目并行时人力资源成本在各项目间的分配问题。借鉴国内外先进经验,有针对性
的分析原因及应对策略,建立适合于R软件公司项目成本核算的模型。
R软件公司项目成本核算时对人工成本的分摊比较粗糙,多项目并行时费用归集不
准确。存在人力成本归集不精确、共享作业成本分配不精确、绩效奖金成本没有分配到
项目等成本分配问题,不能客观的反映项目在实施过程中实际的成本耗用,不利于推进
项目成本精细化管理进程。本文旨在于以谁受益谁承担为原则,借助时间驱动作业成本
法、标准成本法等理论,分析多项目并行下的成本核算如何更准确的反映项目的成本,
改善作业人力成本分配及成本核算,为今后项目成本预测、估算及管理提供准确的数据,
规避人力资源浪费;强化事前计划,把成本管理的重心移至产品计划阶段,提示公司重
视事前计划以及人力资源规划,通过优化人力资源计划,协调多项目间的人力资源调配;
提升人力成本控制,以提高人力成本控制能力的方式对人力成本管理进行改善,帮助项
目降本增效;结合目标管理法优化绩效考核制度,对人力资源绩效进行合理考评,客观
公正地对员工的工作表现如实的考评,将绩效奖金成本准确地反映到项目成本中。以使
R软件公司的开发部门能够通过准确的人力资源成本分配反映真实的项目成本。帮助管
理层准确地掌握项目的盈亏情况,估算项目规模,优化成本计划,规划好多个项目间的
人力资源配置。实施有效的人力成本内部控制,保证人力资源绩效考核的公平合理,提
供具有市场竞争力的产品与服务。
关键词:多项目并 行; 时间 驱动作 业 成本 法; 标准 成本 法; 目标管理 法
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R软件公司多项目并行下的人力成本分配研究
Research on Labor Parallel Project’ Cost Allocation of R Software
Company
Abstract
The cost of software development project mainly includes direct labor cost, hardware cost
and indirect management cost. Human resource cost is the most important part of software
development project cost. Therefore, the control of software development project cost can be
understood as the control of human resource cost to a certain extent. Especially when multiple
projects are in parallel, how to accurately allocate the human resources cost of participating
projects in each project is the key point of cost accounting.
Based on project characteristics of R software company, this thesis carries out the research
on human cost allocation and control in multi project parallel development, hoping to deeply
analyze the allocation of human resource costs among projects in multi project parallel
according to the current situation of project cost management of R software company from the
standpoint of software contractor. Learn from the advanced experience at home and abroad,
analyze the causes and countermeasures, and establish a model suitable for project cost
accounting of R software company.
R software company's allocation of labor cost in project cost accounting is relatively
rough, and the cost collection is inaccurate when multiple projects are parallel. There are
some cost allocation problems, such as inaccurate collection of human costs, inaccurate
allocation of shared activity-based costs, and the cost of performance bonus is not allocated to
the project, which can not objectively reflect the actual cost consumption in the
implementation process of the project, and is not conducive to promoting the process of
project cost refinement management. The purpose of this thesis is to analyze how the cost
accounting under multi project parallel reflects the project cost more accurately, using
time-driven activity-based cost and standard costing method improve the activity-based labor
cost allocation and cost accounting, provide accurate data for the future project cost prediction,
estimation and management, and avoid the waste of human resources; Strengthen the prior
planning, shift the focus of cost management to the product planning stage, prompt the
company to pay attention to the prior planning and human resource planning, and coordinate
the human resource allocation among multiple projects by optimizing the human resource
plan; Improve human cost control, improve human cost management by improving human
cost control ability, and help the project reduce cost and increase efficiency; Optimize the
performance appraisal system by combining management by objectives method, reasonably
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大连理工大学专业学位硕士学位论文
evaluate the human resources performance, objectively and fairly evaluate the employees'
work performance truthfully, and accurately reflect the performance bonus cost into the
project cost. So that the Development Department of R software company can reflect the real
project cost through accurate human resource cost allocation. Help the management
accurately grasp the profit and loss of the project, estimate the project scale, optimize the cost
plan, and plan the human resource allocation among many projects. Implement effective
internal control of human cost, ensure fair and reasonable performance evaluation of human
resources, and provide products and services with market competitiveness.
Key Words:Multi-Project Planning; Time-Driven Activity-based Cost; Standard Costing
method; Management by objectives
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