| 摘要: | 近年世界各國對國防產業發展不遺餘力，我國國防自主意識亦日漸抬頭，在制度與實務面向上皆有長足的發展，驅動國防產業鏈版圖急速擴大，相關之研發製造案件量、價金規模、期程皆大幅提升，型態趨於多元且複雜，如何客觀且有效的進行成本效益分析，並依專案執行績效估計收入認列金額，將數據忠實反映於報表中協助管理者做決策是相當關鍵的議題。在財務方面，依據國際財務報導準則第15號（IFRS 15），收入認列之方式涉及主觀判斷，在不違背會計原則下，其衡量方式選用具備彈性且靈活的裁奪空間，但公報強調收入認列應能表明資源投入與效益產出之間的相關性，且講求編製財務報告應以協助報表使用者進行評估與決策為方針；而在專案執行方面，管理工具有千百種，端看專案類型與管理面向需求而定。專案執行過程中，在時程、成本和範疇等方面受到限制且相互連動，故此三者常被稱為專案管理金三角，善用績效評核工具於專案執行期間不斷進行檢討與修正有助於兼顧三項限制，促使目標達成。
收入認列與績效管理之必備共通要件在於「可靠衡量」。「實獲值管理系統」（Earned Value Management System，EVMS）係透過比較工項預計投入成本、實際成本與實際達成里程碑之間的關係，對專案之成本管制績效與時程管制績效進行評核。本研究透過個案研究方式，以某項國防武器系統研發產製案作為研究範圍，探討導入EVMS對於專案進行收入認列與績效管理之效益，發現由於此管理工具能更深入地執行成本效益分析，幫助專案管理人員洞察風險，故可藉由其相關數據支持財務人員衡量收入，俾遵循會計可靠性原則，對於履行工項繁複、技術水準要求較高且績效達成條件嚴峻之專案而言，EVMS能有效提升資訊價值。
;In recent years, countries around the world have spared no effort in developing their defense industries. Taiwan′s sense of independent defense has also been on the rise, with significant developments in both institutional and practical aspects. This has led to rapid expansion of the defense industry chain, with a significant increase in the number of related research and development projects, the scale of budgets, and the complexity of project types. Conducting an objective and effective cost-benefit analysis and estimating revenue recognition amounts based on project performance to reflect data in financial statements faithfully to assist managers in decision-making is a critical issue. In terms of finance, revenue recognition involves subjective judgments. Under the International Financial Reporting Standards No. 15 (IFRS 15), the method of revenue recognition requires flexible and adaptable judgment without violating accounting principles. However, it is emphasized that revenue recognition should indicate the correlation between resource input and benefit output, and financial reporting should be designed to assist users in evaluation and decision-making. In project execution, there are many types of management tools available, depending on the project type and management requirements. During the project execution process, time, cost, and scope are interdependent and restricted, so they are often referred to as the "Project Management Triple Constraints." The effective use of performance evaluation tools to continuously review and revise execution details of the work helps to balance the Triple Constraints and achieve project goals.
The essential common element of revenue recognition and performance management is "reliable measurement." The Earned Value Management System (EVMS) evaluates the cost control performance and schedule control performance of a project by comparing the expected input cost, actual cost, and actual milestone achievement of each task. This thesis uses a case study approach and focuses on a defense weapon system research and development production project to explore the benefits of introducing EVMS for revenue recognition and performance management. It was found that this management tool can perform more in-depth cost-benefit analysis and help project managers identify risks, and can support revenue measurement based on relevant data, thereby following the reliability principle. For complex projects with high technical requirements and strict performance conditions, EVMS can effectively enhance information value. |
