Second batch hypothesis testing results.

Our goal is to improve Project Management (PM) profitability and reduce discrepancies in information among stakeholders, which can result in conflicts. This will be accomplished by incorporating Earned Value Management (EVM) with the Income Statement and incorporating earnings before interest, tax, depreciation, and amortization (EBITDA) with the work breakdown structure (WBS). These incorporations will streamline information sharing between PM, other management professionals, and the stakeholders, ultimately fostering the application of PM within broader business and management contexts. We drew on theories from Project, Operations, Financial Management, Agency Theory, and the Theory of Performance Frontiers. We conducted multiple case studies in a shipbuilding corporation with 25 projects and an aircraft manufacturing corporation with 20 projects. Our analysis involved both qualitative and quantitative methods, ensuring the accuracy and practicality of our hypotheses and instilling confidence in our research findings. This integration addresses the information gap on profitability for non-project management professionals, empowering stakeholders to enhance project performance. This integration benefits the company by allowing the project manager and stakeholders to gain real-time insights into the project’s profitability, which enables continuous optimization of daily EBITDA by improving efficiency and productivity to achieve the project’s profitability target. This study and its innovative findings originate from the author’s unique approach, which is a significant contribution to the field of Project Management. This research focused on project management using EVM in for-profit organizations. Integrating EVM in the income statement also facilitates PM application in other management systems.

本研究旨在提升项目管理（Project Management, PM）的盈利水平，减少利益相关方之间的信息偏差——此类偏差可能引发冲突。为此，我们将挣值管理（Earned Value Management, EVM）与利润表相结合，同时将息税折旧摊销前利润（earnings before interest, tax, depreciation, and amortization, EBITDA）与工作分解结构（work breakdown structure, WBS）相整合。上述整合举措将优化项目管理人员、其他管理专业人士与利益相关方之间的信息共享流程，最终推动项目管理在更广泛的商业与管理场景中的应用。本研究借鉴了项目管理、运营管理、财务管理、代理理论（Agency Theory）以及前沿绩效理论（Theory of Performance Frontiers）相关理论。研究团队在拥有25个项目的造船企业与拥有20个项目的飞机制造企业中开展了多案例研究，分析过程同时采用定性与定量方法，确保了研究假设的准确性与实用性，增强了研究结论的可信度。该整合方案填补了非项目管理专业人士在盈利信息方面的认知缺口，赋能利益相关方提升项目绩效。对企业而言，该整合方案可帮助项目经理与利益相关方实时掌握项目盈利状况，进而通过提升运营效率与生产效能持续优化日常息税折旧摊销前利润，最终达成项目盈利目标。本研究及其创新性发现源于研究者的独特研究路径，这为项目管理领域做出了重要贡献。本研究聚焦于营利性组织中应用挣值管理的项目管理场景，将挣值管理与利润表相结合，还有助于项目管理在其他管理体系中的推广应用。