鐩搁棞(gu膩n)鎺ㄨ枽锛�2019鐩�(ji膩n)鐞嗗伐绋嬪斧鑰冭│銆婃姇璩囨帶鍒躲€嬬浜旂珷鏁欐潗璎涚京鍖附

绗簲绔犮€€寤鸿ō(sh猫)宸ョ▼鏂藉伐闅庢鐨勬姇璩囨帶鍒�

绗叓绡€(ji茅)銆€鎶曡硣鍋忓樊鍒嗘瀽

涓€銆佽磸寰楀€兼硶(鎺欏€兼硶) 瀵�(sh铆)闅涘€艰垏瑷�(j矛)鍔冨€肩殑瀹氭湡灏嶆瘮——宸暟(鍋忓樊)

(涓€)璐忓緱鍊兼硶鐨勪笁鍊嬪熀鏈弮鏁�(sh霉)

1.宸插畬宸ヤ綔闋�(y霉)绠楁姇璩�(BCWP)

鈼嗗惈缇╋細鍦ㄦ煇涓€鏅傞枔锛屽凡缍�(j墨ng)瀹屾垚鐨勫伐浣�(鎴栭儴鍒嗗伐浣�)锛屼互鎵规簴(zh菙n)(瑾�(r猫n)鍙�)鐨勯爯(y霉)绠楃偤妯�(bi膩o)婧�(zh菙n)鎵€闇€瑕佺殑璩囬噾绺介銆�

鈼囪▓(j矛)绠楋細

BCWP =宸插畬宸ヤ綔閲�×闋�(y霉)绠楀柈鍍�(ji脿) (寮�5-15)

2.瑷�(j矛)鍔冨伐浣滈爯(y霉)绠楁姇璩�(BCWS) (鐧�(f膩)鐢熻畩鏇达紝鎵嶆湁璁婂寲)

鈼嗘牴鎿�(j霉)閫�(j矛n)搴﹁▓(j矛)鍔�锛屽湪鏌愪竴鏅傞枔鎳�(y墨ng)鐣�(d膩ng)瀹屾垚鐨勫伐浣�(鎴栭儴鍒嗗伐浣�)锛屾牴鎿�(j霉)闋�(y霉)绠楁(bi膩o)婧�(zh菙n)闇€瑕佺殑璩囬噾绺介銆傚嵆

BCWS =瑷�(j矛)鍔冨伐浣滈噺×闋�(y霉)绠楀柈鍍�(ji脿) (寮�5-16)

3.宸插畬宸ヤ綔瀵�(sh铆)闅涙姇璩�(ACWP)

鈼嗗埌鏌愪竴鏅傞枔鐐烘锛屽凡缍�(j墨ng)瀹屾垚鐨勫伐浣�(鎴栭儴鍒嗗伐浣�)瀵�(sh铆)闅涜姳璨�(f猫i)鐨勮硣閲戠附椤�銆傚嵆

ACWP =瀵�(sh铆)闅涘伐浣滈噺×瀵�(sh铆)闅涘柈鍍�(ji脿) (寮�5-17)

(浜�)璐忓緱鍊兼硶鐨勫洓鍊嬭⿻鍍�(ji脿)鎸囨(bi膩o)

1.鎶曡硣鍋忓樊(CV)

鈼嘋V=宸插畬宸ヤ綔闋�(y霉)绠楁姇璩�-宸插畬宸ヤ綔瀵�(sh铆)闅涙姇璩� (寮�5-18)

鈼嗗垎鏋�(瀵�(sh铆)闅涙姇璩囨瘮杓�)锛� CV鐐鸿矤(f霉)鍊�锛岃〃绀洪爡(xi脿ng)鐩亱(y霉n)琛岃秴鏀�; 鍙嶄箣锛岃〃绀洪爡(xi脿ng)鐩亱(y霉n)琛岀瘈(ji茅)绱�銆�

銆愪緥5-19銆�9鏈堝簳锛岀当(t菕ng)瑷�(j矛)鍒嗘瀽寰楋細宸插畬宸ヤ綔闋�(y霉)绠楁姇璩囩偤38000鍏冿紝宸插畬宸ヤ綔瀵�(sh铆)闅涙姇璩囩偤48000鍏�锛岃▓(j矛)鍔冨伐浣滈爯(y霉)绠楁姇璩囩偤42000鍏�銆傚晱鎶曡硣鍋忓樊?

銆愯В銆戠敱椤屽彲鐭ワ紝BCWP=38000锛孉CWP=48000;鍓嘋V=38000-48000=-10000(鍏�)锛屽嵆鍏舵姇璩囪秴鏀�10000鍏�銆�

2.閫�(j矛n)搴﹀亸宸�(SV)

鈼嘢V=宸插畬宸ヤ綔闋�(y霉)绠楁姇璩�-瑷�(j矛)鍔冨伐浣滈爯(y霉)绠楁姇璩� (寮�5-19)

鈼嗗垎鏋�(瀵�(sh铆)闅涘伐浣滈噺姣旇純)锛歋V鐐鸿矤(f霉)鍊�锛岃〃绀洪€�(j矛n)搴﹀欢瑾�锛屽(sh铆)闅涢€�(j矛n)搴﹁惤鍚�;鍙嶄箣锛岃〃绀洪€�(j矛n)搴︽彁鍓�銆�

銆愪緥5-20銆�9鏈堝簳锛岀当(t菕ng)瑷�(j矛)鍒嗘瀽寰楋細宸插畬宸ヤ綔闋�(y霉)绠楁姇璩囩偤38000鍏�锛屽凡瀹屽伐浣滃(sh铆)闅涙姇璩囩偤48000鍏�锛岃▓(j矛)鍔冨伐浣滈爯(y霉)绠楁姇璩囩偤42000鍏冦€傚晱閫�(j矛n)搴﹀亸宸�?

銆愯В銆戠敱椤屽彲鐭�锛孊CWP=38000锛孊CWS=42000;鍓嘢V=38000-42000=-4000(鍏�)锛屽嵆鍏堕€�(j矛n)搴﹀欢瑾ゆ墍灏嶆噳(y墨ng)鐨勭敘(ch菐n)鍊�(宸ヤ綔閲忕殑绲曞皪鍊�)鐐�4000鍏�銆�

3.鎶曡硣绺炬晥鎸囨(bi膩o)(CPI)

鈼嘋PI=宸插畬宸ヤ綔闋�(y霉)绠楁姇璩�/宸插畬宸ヤ綔瀵�(sh铆)闅涙姇璩� (寮�5-20)

鈼嗗垎鏋愶細CPI<1锛岃〃绀烘姇璩囪秴鏀�; CPI>1锛岃〃绀烘姇璩囩瘈(ji茅)绱�(瀵�(sh铆)闅涙姇璩囦綆浜庨爯(y霉)绠楁姇璩�)銆�

銆愪緥5-21銆�9鏈堝簳锛岀当(t菕ng)瑷�(j矛)锛氬凡瀹屽伐浣滈爯(y霉)绠楁姇璩囩偤38000鍏冿紝宸插畬宸ヤ綔瀵�(sh铆)闅涙姇璩囩偤48000鍏�锛岃▓(j矛)鍔冨伐浣滈爯(y霉)绠楁姇璩囩偤42000鍏�銆傚晱鎶曡硣绺炬晥鎸囨(bi膩o)?

銆愯В銆戠敱椤屽彲鐭ワ紝BCWP=38000锛孉CWP=48000;鍓嘋PI=38000/48000=0.79锛屽嵆鍏舵姇璩囪秴鏀�(灞簬鐩稿皪鏁�(sh霉)-鐩哥暥(d膩ng)浜�1鍏冪殑鎶曞叆锛屽(sh铆)闅涘仛浜�0.79鍏冪殑宸ヤ綔)銆�

4.閫�(j矛n)搴︾妇鏁堟寚妯�(bi膩o)(SPI)

鈼嘢PI=宸插畬宸ヤ綔闋�(y霉)绠楁姇璩�/瑷�(j矛)鍔冨伐浣滈爯(y霉)绠楁姇璩� (寮�5-21)

鈼嗗垎鏋愶細SPI<1锛岃〃绀洪€�(j矛n)搴﹀欢瑾�;SPI>1锛岃〃绀洪€�(j矛n)搴︽彁鍓�(瀵�(sh铆)闅涙姇璩囦綆浜庨爯(y霉)绠楁姇璩�)銆�

銆愪緥5-22銆�9鏈堝簳锛岀当(t菕ng)瑷�(j矛)锛氬凡瀹屽伐浣滈爯(y霉)绠楁姇璩囩偤38000鍏�锛屽凡瀹屽伐浣滃(sh铆)闅涙姇璩囩偤48000鍏冿紝瑷�(j矛)鍔冨伐浣滈爯(y霉)绠楁姇璩囩偤42000鍏�銆傚晱閫�(j矛n)搴︾妇鏁堟寚妯�(bi膩o)?

銆愯В銆戠敱椤屽彲鐭ワ紝BCWP=38000锛孊CWS=42000;鍓嘢PI=38000/42000=0.90锛屽嵆鍏堕€�(j矛n)搴﹀欢瑾�(鐩哥暥(d膩ng)浜庤▓(j矛)鍔冨仛1鍏冪殑宸ヤ綔锛屽(sh铆)闅涘仛鍑轰簡0.9鍏冪殑宸插畬鍍�(ji脿)鍊�)銆�

鐩搁棞(gu膩n)鎺ㄨ枽锛�2019鐩�(ji膩n)鐞嗗伐绋嬪斧鑰冭│銆婃姇璩囨帶鍒躲€嬬浜旂珷鏁欐潗璎涚京鍖附

(涓�)鍋忓樊鍒嗘瀽鐨勮〃閬�(d谩)鏂规硶

鈼囨€濊矾(璐忓緱鍊兼硶瑭曞児(ji脿)鏇茬窔)锛氬埄鐢ㄤ笂杩�3鍊嬪弮鏁�(sh霉)锛屽舰鎴�3姊濇洸绶�(鍦�5-8);鍩轰簬鏇茬窔锛岃▓(j矛)绠楁姇璩囧亸宸�(CV)銆侀€�(j矛n)搴﹀亸宸�(BV)浠ュ強绱▓(j矛)鍋忓樊锛岄€�(j矛n)琛屾姇璩囧亸宸垎鏋�(闋�(y霉)绠楀畬宸ユ檪鐨勬姇璩囧亸宸甐AC)銆�

銆愪緥5-23銆戞煇宸ョ▼鐨勫凡瀹屽伐浣滈爯(y霉)绠�80000鍏�锛屾柦宸ヨ嚦鏌愭湀鏈堝簳鐨勬姇璩囩妇鏁堟寚鏁�(sh霉)鐐�0.79銆傞爯(y霉)娓湪瑭叉檪闁撶瘈(ji茅)榛�(di菐n)涓嬭┎宸ョ▼闋�(xi脿ng)鐩爯(y霉)娓殑瀹屽伐鎶曡硣?

銆愯В銆戠敱鏈夐棞(gu膩n)姒傚康鍙煡锛�

闋�(xi脿ng)鐩畬宸ヤ及绠�(EAC)=瀹屽伐闋�(y霉)绠�(BAC)/鎶曡硣绺炬晥鎸囨暩(sh霉)(CPI)=80000/0.79=101265(鍏�);

闋�(y霉)娓爡(xi脿ng)鐩畬宸ユ檪鐨勭附鎶曡硣鍋忓樊(VAC)=瀹屽伐闋�(y霉)绠�(BAC)-闋�(xi脿ng)鐩畬宸ヤ及绠�(EAC)

=80000-101265=-21265(鍏�)銆�

鍥犳锛屾牴鎿�(j霉)闋�(y霉)娓�锛岄爡(xi脿ng)鐩湪瑭叉檪榛�(di菐n)涓嬶紝鎶曡硣灏囪秴瑷�(j矛)鍔冮爯(y霉)绠�21265鍏�銆�

鈼嗗(sh铆)闅涘煼(zh铆)琛岄亷绋嬩腑锛屾渶鐞嗘兂鐨勭媭鎱�(t脿i)鏄�“涓夋鏇茬窔”闈犲緱寰堣繎銆佸钩绌�(w臎n)涓婂崌锛屽嵆闋�(xi脿ng)鐩寜闋�(y霉)瀹氳▓(j矛)鍔冪洰妯�(bi膩o)閫�(j矛n)琛�銆�

浜�銆佸亸宸師鍥犲垎鏋�

鈼囧垎鏋愮殑鐩殑锛氱櫦(f膩)鐝�(xi脿n)寮曡捣鎶曡硣鍋忓樊鐨勫師鍥�→鏈夐嚌灏嶆€у湴閲囧彇鎺柦锛屾帶鍒舵垨閬垮厤鐩稿悓鍘熷洜鐨勫啀娆＄櫦(f膩)鐢�銆�

鈼嗛€犳垚鍋忓樊鐨�5鍊嬪師鍥�(鍦�5-10);鐗╁児(ji脿)涓婃疾;瑷�(sh猫)瑷�(j矛)鍘熷洜;妤�(y猫)涓诲師鍥�;鏂藉伐鍘熷洜;瀹㈣鍘熷洜銆�

鈼囧叾涓�锛屾キ(y猫)涓诲師鍥�锛屼互鍙婅ō(sh猫)瑷�(j矛)(鐩�(ji膩n)鐞�)鍘熷洜锛屽潎灞簬妤�(y猫)涓诲師鍥犲拰涓昏鍘熷洜銆�

涓夈€佺尘鍋忔帾鏂�

(涓€)淇敼鎶曡硣瑷�(j矛)鍔�

(浜�)閲囧彇绯惧亸鎺柦(妤�(y猫)涓绘柟闈㈢殑鍘熷洜)

(涓�)浼拌▓(j矛)瀹屾垚闋�(xi脿ng)鐩墍闇€鐨勭附鎶曡硣(EAC)

鈼嗕笁绋彲鑳芥儏娉侊細鈶犵暥(d膩ng)鍓嶅弽鏄犳湭渚�锛屽(sh铆)闅涙敮鍑�+灏嶅墿浣欓爯(y霉)绠楁墍浣滅殑淇敼;鈶￠亷鍘诲亣瑷�(sh猫)涓嶅啀閬╃敤锛屽(sh铆)闅涙敮鍑�+灏嶆湭渚嗗墿浣欏伐浣滅殑鏂颁及鍍�(ji脿);鈶㈤亷鍘荤殑璁婂寲灞簬鐗逛緥銆佹湭渚嗕笉鏈冪櫦(f膩)鐢熼浼兼儏娉侊紝瀵�(sh铆)闅涙敮鍑�+鍓╀綑鐨勯爯(y霉)绠�銆�

(鍥�)鏁寸悊绯惧亸璩囨枡锛屽惛鍙栨暀瑷�(x霉n)

浠ヤ笂灏辨槸灏忕法鏁寸悊鐨�2019鐩�(ji膩n)鐞嗗伐绋嬪斧鑰冭│銆婃姇璩囨帶鍒躲€嬬浜旂珷绗叓绡€(ji茅)璎涚京锛屽ぇ瀹朵笉鑳戒竴鍛冲仛椤�锛屾洿瑕侀噸瑕栬鏈煡璀樼殑鎺屾彙銆傚ぇ瀹跺湪鍌欒€冮亷绋嬩腑濡傞渶姝峰勾瑭﹂銆佽€冭│澶х侗绛夊倷鑰冭硣鏂欙紝鍙粸(di菐n)鎿婁笅鏂规寜閳曞厤璨�(f猫i)涓嬭級锛屾洿澶氬倷鑰冭硣鏂欐寔绾�(x霉)鏇存柊涓�銆�