24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.31 苹果版本:8.7.31

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

Project Management (项目管理) (七)

来源: 编辑: 2017/01/07 11:17:10 字体:

*  5. Project benefits(项目收益阶段)

Ø  Benefit Classification(收益分类)

收益分为可见收益与不可见收益

 

1.    Tangible Benefits(可见收益)

可见收益包含现金收益的以及非现金收益,分别如下图所示:

2.    Intangible Benefits(不可见收益)

Intangible benefits are sometimes impossible to quantify in monetary terms:

a)      Increased morale and job satisfaction

b)     Improved customer awareness, image, or satisfaction

c)      Better access to information

不可见收益,顾名思义,就是无法准确用货币计量的,无法准确统计出效果的收益。是指给雇员或者消费者带来比较好的心理预期和满意度,也能传达出较好的信息。不可见收益通常是可能对整个项目有利的因素,并且可以从一个项目转移到另一个项目中。

 

Category of benefits(收益分类顺序)

nObservable benefits are intangible benefits which are measured by experience or judgement (such as staff morale).

nMeasurable benefits relate to an area of performance that could be measured, but it is not possible to quantify how much performance will increase as a result of the change.

nQuantifiable benefits are those where the level of benefit that will result from the change can be reliably forecast.

nFinancial benefits are quantified benefits that have a financial formula (such as cost or price) to produce a financial value for the benefits.

 

这四种benefits分别是可观察量的、可测量的、可计量化的以及金融性化的。

Ø  Benefit owner & change owner(收益所有者以及变更所有者)

 

A benefit owner:

l  should be assigned to each benefit;

l  ideally should be someone who gains an advantage from the benefit, to provide motivation to ensure that the benefit is realised; and

l  should be clear on whether he or she will have the power to add resources to the project.

收益所有者应当衡量所有收益并且确保收益的实现,还要明确自己是否能为这个项目增加更多资源。

 

A change owner:

l  is appointed for each change; and

l  the purpose is to ensure that the change is successfully achieved (e.g. HR manager may be given the ownership of enabling change to staff training, and may have to use influence to overcome obstacles).

变更所有者要明确每一项变更,并且确保变更成功进行。

 

我要纠错】 责任编辑:新新

免费试听

  • Jessie《FR 财务报告》

    Jessie主讲:《FR 财务报告》免费听

  • 张宏远《MA 管理会计》

    张宏远主讲:《MA 管理会计》免费听

  • 何 文《SBL 战略商业领袖》

    何 文主讲:《SBL 战略商业领袖》免费听

限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号