摘要
精益方式的基本原则是通过对价值流的分析以更好地为顾客创造价值。为此,首先分析了研发项目价值和价值流的特点,针对项目研发过程以信息流动为主的特点,提出从价值的角度采用"已完成工作的价值"(VWP)作为衡量项目绩效的指标。然后,以某研发项目为例,在价值流图析(VSM/A)技术的基础上,计算了该项目各月VWP及累积VWP。最后,将其与挣值管理(EVMS)法得到的挣值(BCWP)进行比较。分析表明,基于VSM/A技术的VWP指标能够更好地反映研发项目的进展状况,弥补了EVMS应用于研发项目中的不足。
The principle of lean mode is to create value for customers through value stream analysis.Firstly,this paper analyzes the characteristics of Value and Value Stream in RD projects.Due to information stream is dominant in RD projects,this paper proposes to use the index of Value of Work Performed（VWP） to weight the performance of projects.Then,using a RD project as example and based on the Value Stream Mapping/Analysis（VSM/A）,the monthly VWP and cumulated VWP are calculated.Finally,compared with Earned Value which results from Earned Value Management System（EVMS）,the results indicate that VWP based on VSM/A can better reflect the implement performance of RD projects.It makes up for deficiency of the application of EVMS in research projects.
出处
《管理学报》
CSSCI
2010年第4期619-623,共5页
Chinese Journal of Management
基金
国家自然科学基金委员会与中国民用航空总局联合资助项目(60672185)
关键词
研发项目
绩效评价
价值流图析(VSM/A)
挣值管理
research project
performance evaluation
value stream mapping/analysis（VSM/A）
earned value management
