Proportion testing result.

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）的盈利能力，并减少利益相关方间因信息不一致引发的冲突。为此，本研究将挣值管理（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）融入工作分解结构（Work Breakdown Structure, WBS）。上述整合举措可优化项目管理团队、其他管理专业人员及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落地。本研究借鉴了项目管理、运营管理、财务管理、委托代理理论（Agency Theory）以及前沿绩效理论（Theory of Performance Frontiers）相关理论。我们在拥有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。本研究同时采用定性与定量分析方法，确保研究假设兼具准确性与实用性，同时提升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员在盈利能力认知上的信息鸿沟，助力利益相关方优化项目绩效。该方案可为企业带来多重价值：项目管理者与利益相关方可实时掌握项目盈利能力相关数据，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。本研究及其创新性研究成果源自作者独创的研究路径，为项目管理领域作出了重要贡献。本研究聚焦营利性组织中挣值管理的项目管理应用场景。将挣值管理与利润表相整合，还可推动项目管理在其他管理系统中的落地应用。