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Description
This Ninth Edition of the industry-leading project management “bible” applies its streamlined approach to new, authoritative coverage aligned with the Project Management Institute’s Project Management Body of Knowledge (PMI’s PMBOK), the new mandatory source of training for the Project Management Professional (PMP) Certification Exam. Written by one of the best-known authorities on the subject, this extraordinary edition gives a profound understanding of project management.
Table of Contents
Preface.
1. OVERVIEW.
1.0 Introduction.
1.1 Understanding Project Management.
1.2 Defining Project Success.
1.3 The Project Manager-Line Manager Interface.
1.4 Defining the Project Manager's Role.
1.5 Defining the Functional Manager's Role.
1.6 Defining the Functional Employee's Role.
1.7 Defining the Executive's Role.
1.8 Working with Executives.
1.9 The Project Manager as the Planning Agent.
1.10 Project Champions.
1.11 The Downside of Project Management.
1.12 Project-Driven versus Non-Project-Driven Organizations.
1.13 Marketing in the Project-Driven Organization.
1.14 Classification of Projects.
1.15 Location of the Project Manager.
1.16 Differing Views of Project Management.
1.17 Concurrent Engineering: A Project Management Approach.
1.18 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Study (Williams Machine Tool Company).
2. PROJECT MANAGEMENT GROWTH: CONCEPTS AND DEFINITIONS.
2.0 Introduction.
2.1 General Systems Management.
2.2 Project Management: 1945-1960.
2.3 Project Management: 1960-1985.
2.4 Project Management: 1985-2003.
2.5 Resistance to Change.
2.6 Systems, Programs, and Projects: A Definition.
2.7 Product versus Project Management: A Definition.
2.8 Maturity and Excellence: A Definition.
2.9 Informal Project Management: A Definition.
2.10 The Many Faces of Success.
2.11 The Many Faces of Failure.
2.12 The Stage-Gate Process.
2.13 Project Life Cycles.
2.14 Gate Review Meetings (Project Closure).
2.15 Project Management Methodologies: A Definition.
2.16 Organizational Change Management and Corporate Cultures.
2.17 Systems Thinking.
2.18 Studying Tips for the PMI Project Management Certification Exam.
Problems.
3. ORGANIZATIONAL STRUCTURES.
3.0 Introduction.
3.1 Organizational Work Flow.
3.2 Traditional (Classical) Organization.
3.3 Developing Work Integration Positions.
3.4 Line-Staff Organization (Project Coordinator).
3.5 Pure Product (Projectized) Organization.
3.6 Matrix Organizational Form.
3.7 Modification of Matrix Structures.
3.8 The Strong, Weak, Balanced Matrix
3.9 Center for Project Management Expertise.
3.10 Matrix Layering.
3.11 Selecting the Organizational Form.
3.12 Structuring the Small Company.
3.13 Strategic Business Unit (SBU) Project Management.
3.14 Transitional Management.
3.15 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Study (Jones and Shephard Accountants, Inc.).
4. ORGANIZING AND STAFFING THE PROJECT OFFICE AND TEAM.
4.0 Introduction.
4.1 The Staffing Environment.
4.2 Selecting the Project Manager: An Executive Decision.
4.3 Skill Requirements for Program Managers.
4.4 Special Cases in Project Manager Selection.
4.5 Selecting the Wrong Project Manager.
4.6 Next Generation Project Managers.
4.7 Duties and Job Descriptions.
4.8 The Organizational Staffing Process.
4.9 The Project Office.
4.10 The Functional Team.
4.11 The Project Organizational Chart.
4.12 Special Problems.
4.13 Selecting the Project Management Implementation Team.
4.14 Studying Tips for the PMI Project Management Certification Exam.
Problems.
5. MANAGEMENT FUNCTIONS.
5.0 Introduction.
5.1 Controlling.
5.2 Directing.
5.3 Project Authority.
5.4 Interpersonal Influences.
5.5 Barriers to Project Team Development.
5.6 Suggestions for Handling the Newly Formed Team.
5.7 Team Building as an Ongoing Process.
5.8 Leadership in a Project Environment.
5.9 Life-Cycle Leadership.
5.10 Organizational Impact.
5.11 Employee-Manager Problems.
5.12 Management Pitfalls.
5.13 Communications.
5.14 Project Review Meetings.
5.15 Project Management Bottlenecks.
5.16 Communication Traps.
5.17 Proverbs.
5.18 Management Policies and Procedures.
5.19 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Studies (The Trophy Project).
Leadership Effectiveness (A).
Leadership Effectiveness (B).
Motivational Questionnaire.
6. MANAGEMENT OF YOUR TIME AND STRESS.
6.0 Introduction.
6.1 Understanding Time Management.
6.2 Time Robbers.
6.3 Time Management Forms.
6.4 Effective Time Management.
6.5 Stress and Burnout.
6.6 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Study (The Reluctant Workers).
7. CONFLICTS.
7.0 Introduction.
7.1 Objectives.
7.2 The Conflict Environment.
7.3 Conflict Resolution.
7.4 Understanding Superior, Subordinate, and Functional Conflicts.
7.5 The Management of Conflicts.
7.6 Conflict Resolution Modes.
7.7 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Studies (Facilities Scheduling at Mayer Manufacturing).
Telestar International.
Handling Conflict in Project Management.
8. SPECIAL TOPICS.
8.0 Introduction.
8.1 Performance Measurement.
8.2 Financial Compensation and Rewards.
8.3 Effective Project Management in the Small Business Organization.
8.4 Mega Projects.
8.5 Morality, Ethics, and the Corporate Culture.
8.6 Professional Responsibilities.
8.7 Internal Partnerships.
8.8 External Partnerships.
8.9 Training and Education.
8.10 Integrated Product/Project Teams.
8.11 Studying Tips for the PMI Project Management Certification Exam.
Problems.
9. THE VARIABLES FOR SUCCESS.
9.0 Introduction.
9.1 Predicting Project Success.
9.2 Project Management Effectiveness.
9.3 Expectations.
9.4 Lessons Learned.
9.5 Understanding Best Practices.
9.6 Studying Tips for the PMI Project Management Certification Exam..
Problems.
10. WORKING WITH EXECUTIVES.
10.0 Introduction.
10.1 The Project Sponsor.
10.2 Handling Disagreements with the Sponsor.
10.3 The In-House Representatives.
10.4 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Study (Corwin Corporation).
11. PLANNING.
11.0 Introduction.
11.1 General Planning.
11.2 Life-Cycle Phases.
11.3 Proposal Preparation.
11.4 Understanding Participants' Roles.
11.5 Project Planning.
11.6 The Statement of Work.
11.7 Project Specifications.
11.8 Milestone Schedules.
11.9 Work Breakdown Structure.
11.10 WBS Decomposition Problems.
11.11 Role of the Executive in Project Selection.
11.12 Role of the Executive in Planning.
11.13 The Planning Cycle.
11.14 Work Planning Authorization.
11.15 Why Do Plans Fail?.
11.16 Stopping Projects.
11.17 Handling Project Phaseouts and Transfers.
11.18 Detailed Schedules and Charts.
11.19 Master Production Scheduling.
11.20 Program Plan.
11.21 Total Project Planning.
11.22 The Project Charter.
11.23 Management Control.
11.24 The Project Manager-Line Manager Interface.
11.25 Fast-Tracking.
11.26 Configuration Management.
11.27 Studying Tips for the PMI Project Management Certification Exam.
Problems.
12. NETWORK SCHEDULING TECHNIQUES.
12.0 Introduction.
12.1 Network Fundamentals.
12.2 Graphical Evaluation and Review Technique (GERT).
12.3 Dependencies.
12.4 Slack Time.
12.5 Network Replanning.
12.6 Estimating Activity Time.
12.7 Estimating Total Program Time.
12.8 Total PERT/CPM Planning.
12.9 Crash Times.
12.10 PERT/CPM Problem Areas.
12.11 Alternative PERT/CPM Models.
12.12 Precedence Networks.
12.13 Lag.
12.14 Understanding Project Management Software.
12.15 Software Features Offered.
12.16 Software Classification.
12.17 Implementation Problems.
12.18 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Study (Crosby Manufacturing Corporation).
13. PROJECT GRAPHICS.
13.0 Introduction.
13.1 Customer Reporting.
13.2 Bar (Gantt) Chart.
13.3 Other Conventional Presentation Techniques.
13.4 Logic Diagrams/Networks.
13.5 Studying Tips for the PMI Project Management Certification Exam.
Problems.
14. PRICING AND ESTIMATING.
14.0 Introduction.
14.1 Global Pricing Strategies.
14.2 Types of Estimates.
14.3 Pricing Process.
14.4 Organizational Input Requirements.
14.5 Labor Distributions.
14.6 Overhead Rates.
14.7 Materials/Support Costs.
14.8 Pricing Out the Work.
14.9 Smoothing Out Department Man-Hours.
14.10 The Pricing Review Procedure.
14.11 Systems Pricing.
14.12 Developing the Supporting/Backup Costs.
14.13 The Low-Bidder Dilemma.
14.14 Special Problems.
14.15 Estimating Pitfalls.
14.16 Estimating High-Risk Projects.
14.17 Project Risks.
14.18 The Disaster of Applying the 10 Percent Solution to Project Estimates.
14.19 Life-Cycle Costing (LCC).
14.20 Logistics Support.
14.21 Economic Project Selection Criteria: Capital Budgeting.
14.22 Payback Period.
14.23 The Time Value of Money.
14.24 Net Present Value (NPV).
14.25 Internal Rate of Return (IRR).
14.26 Comparing IRR, NPV, and Payback.
14.27 Risk Analysis.
14.28 Capital Rationing.
14.29 Studying Tips for the PMI Project Management Certification Exam.
Problems 560.
15. COST CONTROL.
15.0 Introduction.
15.1 Understanding Control.
15.2 The Operating Cycle.
15.3 Cost Account Codes.
15.4 Budgets.
15.5 The Earned Value Measurement System (EVMS).
15.6 Variance and Earned Value.
15.7 The Cost Baseline.
15.8 Justifying the Costs.
15.9 The Cost Overrun Dilemma.
15.10 Recording Material Costs Using Earned Value Measurement.
15.11 The Material Accounting Criterion.
15.12 Material Variances: Price and Usage.
15.13 Summary Variances.
15.14 Status Reporting.
15.15 Cost Control Problems.
15.16 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Study (The Bathtub Period).
16. TRADE-OFF ANALYSIS IN A PROJECT ENVIRONMENT.
16.0 Introduction.
16.1 Methodology for Trade-off Analysis.
16.2 Contracts: Their Influence on Projects.
16.3 Industry Trade-off Preferences.
16.4 Conclusion.
16.5 Studying Tips for the PMI Project Management Certification Exam.
17. RISK MANAGEMENT.
17.0 Introduction.
17.1 Definition of Risk.
17.2 Tolerance for Risk.
17.3 Definition of Risk Management.
17.4 Certainty, Risk, and Uncertainty.
17.5 Risk Management Process.
17.6 Risk Planning.
17.7 Risk Assessment.
17.8 Risk Identification.
17.9 Risk Analysis.
17.10 The Monte Carlo Process.
17.11 Risk Handling.
17.12 Selecting the Appropriate Response Mechanism.
17.13 Risk Monitoring.
17.14 Some Implementation Considerations.
17.15 The Use of Lessons Learned.
17.16 Dependencies between Risks.
17.17 The Impact of Risk Handling Measures.
17.18 Risk and Concurrent Engineering.
17.19 Studying Tips for the PMI Project Management Certification Exam.
Problems.
Case Studies.
Teloxy Engineering (A).
Teloxy Engineering (B).
18. LEARNING CURVES.
18.0 Introduction.
18.1 General Theory.
18.2 The Learning Curve Concept.
18.3 Graphic Representation.
18.4 Key Words Associated with Learning Curves.
18.5 The Cumulative Average Curve.
18.6 Sources of Experience.
18.7 Developing Slope Measures.
18.8 Unit Costs and Use of Midpoints.
18.9 Selection of Learning Curves.
18.10 Follow-on Orders.
18.11 Manufacturing Breaks.
18.12 Learning Curve Limitations.
18.13 Prices and Experience.
18.14 Competitive Weapon.
18.15 Studying Tips for the PMI Project Management Certification Exam.
Problems.
19. CONTRACTS AND PROCUREMENT.
19.0 Introduction.
19.1 Procurement.
19.2 Requirement Cycle.
19.3 Requisition Cycle.
19.4 Solicitation Cycle.
19.5 Award Cycle.
19.6 Types of Contracts.
19.7 Incentive Contracts.
19.8 Contract Type Versus Risk.
19.9 Contract Administration Cycle.
19.10 Using a Checklist.
19.11Proposal-Contractual Interaction.
19.12 Summary.
19.13 Studying Tips for the PMI Project Management Certification Exam.
20. QUALITY MANAGEMENT.
20.0 Introduction.
20.1 Definition of Quality.
20.2 The Quality Movement.
20.3 Comparison of the Quality Pioneers.
20.4 The Taguchi Approach.
20.5 The Malcolm Baldrige National Quality Award.
20.6 ISO 9000.
20.7 Quality Management Concepts.
20.8 The Cost of Quality.
20.9 The Seven Quality Control Tools.
20.10 Process Capability (Cp).
20.11 Acceptance Sampling.
20.12 Operating Characteristic Curves.
20.13 Implementing Six Sigma.
20.14 Quality Leadership.
20.15 Responsibility for Quality.
20.16 Quality Circles.
20.17 Just-in-Time Manufacturing (JIT).
20.18 Total Quality Management (TQM).
20.19 Studying Tips for the PMI Project Management Certification Exam.
21. MODERN DEVELOPMENTS IN PROJECT MANAGEMENT.
21.0 Introduction.
21.1 The Project Management Maturity Model (PMMM)..
21.2 Developing Effective Procedural Documentation..
21.3 Project Management Methodologies.
21.4 Continuous Improvement.
21.5 Capacity Planning.
21.6 Competency Models.
21.7 Managing Multiple Projects.
21.8 End-of-Phase Review Meetings.
22. CRITICAL CHAIN PROJECT MANAGEMENT.
22.0 Introduction.
22.1 Anatomy of a Task Estimate.
22.2 Task Execution.
22.3 Protection in a Critical Chain Project.
22.4 Buffer Management.
22.5 Managing the Execution of a Critical Chain Project.
22.6 Critical Chain Multiproject Problem and Solution.
22.7 Implementing Multiproject Critical Chain.
22.8 How Critical Chain Extends Critical Path.
Problems.
Lucent Technologies.
Elbit Systems Ltd..
Seagate Technology.
23. THE PROJECT OFFICE.
23.1 Introduction.
23.2 Present-Day Project Office.
23.3 Types of Project Offices.
23.4 Networking Project Management Offices.
23.5 Project management Information Systems.
23.6 Dissemination of Information.
23.7 Mentoring.
23.8 Development of Standards and Templates.
23.9 Project management Benchmarking.
23.10 Business Case Development.
23.11 Customized Training (Related to Project management).
23.12 Managing Stakeholders.
23.13 Continuous Improvement.
23.14 Capacity Planning.
23.15 Risks of Using a Project Office.
Appendix A: Solutions to the Project Management Conflict Exercise.
Appendix B: Solution to Leadership Exercise.
Appendix C: Dorale Products Case Studies.
Appendix D: Dorale Products Case Studies Answers.
Appendix E: Crosslisting of PMBOK® to the Ninth Edition.
Author Index.
Subject Index.
商品描述(中文翻譯)
**描述**
本書的《第九版》是業界領先的專案管理“聖經”，採用精簡的方法，提供與專案管理協會（Project Management Institute, PMI）的專案管理知識體系（PMBOK）相一致的新權威內容，這是專案管理專業人員（PMP）認證考試的新必修教材。由該領域最知名的權威之一撰寫，這本非凡的版本深入理解專案管理。
**目錄**
前言。
**1. 概述。**
1.0 介紹。
1.1 理解專案管理。
1.2 定義專案成功。
1.3 專案經理與直線經理的介面。
1.4 定義專案經理的角色。
1.5 定義功能經理的角色。
1.6 定義功能員工的角色。
1.7 定義高層的角色。
1.8 與高層合作。
1.9 專案經理作為規劃代理。
1.10 專案冠軍。
1.11 專案管理的缺點。
1.12 專案驅動與非專案驅動組織。
1.13 專案驅動組織中的行銷。
1.14 專案的分類。
1.15 專案經理的位置。
1.16 對專案管理的不同看法。
1.17 同時工程：一種專案管理方法。
1.18 PMI專案管理認證考試的學習技巧。
問題。
案例研究（Williams Machine Tool Company）。
**2. 專案管理的成長：概念與定義。**
2.0 介紹。
2.1 一般系統管理。
2.2 專案管理：1945-1960。
2.3 專案管理：1960-1985。
2.4 專案管理：1985-2003。
2.5 對變革的抵抗。
2.6 系統、計畫與專案：一個定義。
2.7 產品與專案管理：一個定義。
2.8 成熟度與卓越：一個定義。
2.9 非正式專案管理：一個定義。
2.10 成功的多種面貌。
2.11 失敗的多種面貌。
2.12 階段門檻過程。
2.13 專案生命週期。
2.14 門檻審查會議（專案結束）。
2.15 專案管理方法論：一個定義。
2.16 組織變革管理與企業文化。
2.17 系統思維。
2.18 PMI專案管理認證考試的學習技巧。
問題。
**3. 組織結構。**
3.0 介紹。
3.1 組織工作流程。
3.2 傳統（古典）組織。
3.3 開發工作整合職位。
3.4 直線-職能組織（專案協調員）。
3.5 純產品（專案化）組織。
3.6 矩陣組織形式。
3.7 矩陣結構的修改。
3.8 強、弱、平衡矩陣。
3.9 專案管理專業知識中心。
3.10 矩陣分層。
3.11 選擇組織形式。
3.12 組織小公司的結構。
3.13 策略性業務單位（SBU）專案管理。
3.14 過渡管理。
3.15 PMI專案管理認證考試的學習技巧。
問題。
案例研究（Jones and Shephard Accountants, Inc.）。
**4. 組織與配置專案辦公室及團隊。**
4.0 介紹。
4.1 配置環境。
4.2 選擇專案經理：一項高層決策。
4.3 專案經理的技能要求。
4.4 專案經理選擇中的特殊情況。
4.5 選擇錯誤的專案經理。
4.6 下一代專案經理。
4.7 職責與工作描述。
4.8 組織配置過程。
4.9 專案辦公室。
4.10 功能團隊。
4.11 專案組織圖。
4.12 特殊問題。
4.13 選擇專案管理實施團隊。
4.14 PMI專案管理認證考試的學習技巧。
問題。
**5. 管理功能。**
5.0 介紹。
5.1 控制。
5.2 指導。
5.3 專案權限。
5.4 人際影響。
5.5 專案團隊發展的障礙。
5.6 處理新成立團隊的建議。
5.7 團隊建設作為一個持續過程。
5.8 專案環境中的領導力。
5.9 生命週期領導。
5.10 組織影響。
5.11 員工-經理問題。
5.12 管理陷阱。
5.13 溝通。
5.14 專案審查會議。
5.15 專案管理瓶頸。
5.16 溝通陷阱。
5.17 諺語。
5.18 管理政策與程序。
5.19 PMI專案管理認證考試的學習技巧。
問題。
案例研究（獎盃專案）。
領導效能（A）。
領導效能（B）。
激勵問卷。
**6. 時間與壓力管理。**
6.0 介紹。
6.1 理解時間管理。
6.2 時間小偷。
6.3 時間管理表格。
6.4 有效的時間管理。
6.5 壓力與倦怠。
6.6 PMI專案管理認證考試的學習技巧。
問題。
案例研究（不情願的工作者）。
**7. 衝突。**
7.0 介紹。
7.1 目標。
7.2 衝突環境。
7.3 衝突解決。
7.4 理解上級、下屬與功能衝突。
7.5 衝突的管理。
7.6 衝突解決模式。
7.7 PMI專案管理認證考試的學習技巧。
問題。
案例研究（Mayer Manufacturing的設施排程）。
Telestar International。
在專案管理中處理衝突。
**8. 特殊主題。**
8.0 介紹。
8.1 績效測量。
8.2 財務補償與獎勵。
8.3 小型企業組織中的有效專案管理。
8.4 巨型專案。
8.5 道德、倫理與企業文化。
8.6 專業責任。
8.7 內部夥伴關係。
8.8 外部夥伴關係。
8.9 培訓與教育。
8.10 整合產品/專案團隊。
8.11 PMI專案管理認證考試的學習技巧。
問題。
**9. 成功的變數。**
9.0 介紹。
9.1 預測專案成功。
9.2 專案管理的有效性。
9.3 期望。
9.4 總結經驗教訓。
9.5 理解最佳實踐。
9.6 PMI專案管理認證考試的學習技巧。
問題。
**10. 與高層合作。**
10.0 介紹。
10.1 專案贊助人。
10.2 處理與贊助人的分歧。
10.3 內部代表。
10.4 PMI專案管理認證考試的學習技巧。
問題。
案例研究（Corwin Corporation）。
**11. 規劃。**
11.0 介紹。
11.1 一般規劃。
11.2 生命週期階段。
11.3 提案準備。
11.4 理解參與者的角色。
11.5 專案規劃。
11.6 工作說明書。
11.7 專案規格。
11.8 里程碑時間表。
11.9 工作分解結構。
11.10 WBS分解問題。
11.11 高層在專案選擇中的角色。
11.12 高層在規劃中的角色。
11.13 規劃週期。
11.14 工作規劃授權。
11.15 為什麼計畫會失敗？
11.16 停止專案。
11.17 處理專案階段結束與轉移。
11.18 詳細時間表與圖表。
11.19 主生產排程。
11.20 計畫計畫。
11.21 總專案規劃。
11.22 專案章程。
11.23 管理控制。
11.24 專案經理與直線經理的介面。
11.25 快速追蹤。
11.26 配置管理。
11.27 PMI專案管理認證考試的學習技巧。
問題。
**12. 網路排程技術。**
12.0 介紹。
12.1 網路基本原理。
12.2 圖形評估與審查技術（GERT）。
12.3 依賴性。
12.4 緩衝時間。
12.5 網路重新規劃。
12.6 活動時間估算。
12.7 總計畫時間估算。
12.8 總PERT/CPM規劃。
12.9 碰撞時間。
12.10 PERT/CPM問題區域。
12.11 替代PERT/CPM模型。
12.12 前置網路。
12.13 延遲。
12.14 理解專案管理軟體。
12.15 提供的軟體功能。
12.16 軟體分類。
12.17 實施問題。
12.18 PMI專案管理認證考試的學習技巧。
問題。
案例研究（Crosby Manufacturing Corporation）。
**13. 專案圖形。**
13.0 介紹。
13.1 客戶報告。
13.2 條形（甘特）圖。
13.3 其他傳統呈現技術。
13.4 邏輯圖/網路。
13.5 PMI專案管理認證考試的學習技巧。
問題。
**14. 價格與估算。**
14.0 介紹。
14.1 全球定價策略。
14.2 估算類型。
14.3 定價過程。
14.4 組織輸入要求。
14.5 勞動分配。
14.6 間接費率。
14.7 材料/支援成本。
14.8 工作定價。
14.9 平滑部門工時。
14.10 定價審查程序。
14.11 系統定價。
14.12 開發支援/備用成本。
14.13 低標者困境。
14.14 特殊問題。
14.15 估算陷阱。
14.16 估算高風險專案。
14.17 專案風險。
14.18 將10%解決方案應用於專案估算的災難。
14.19 生命週期成本（LCC）。
14.20 物流支援。
14.21 經濟專案選擇標準：資本預算。
14.22 回收期。
14.23 金錢的時間價值。
14.24 淨現值（NPV）。
14.25 內部報酬率（IRR）。
14.26 比較IRR、NPV與回收期。
14.27 風險分析。
14.28 資本配額。
14.29 PMI專案管理認證考試的學習技巧。
問題560。
**15. 成本控制。**
15.0 介紹。
15.1 理解控制。
15.2 營運週期。
15.3 成本帳戶代碼。
15.4 預算。
15.5 賺取價值測量系統（EVMS）。
15.6 差異與賺取價值。
15.7 成本基準。
15.8 證明成本的合理性。
15.9 成本超支困境。
15.10 使用賺取價值測量記錄材料成本。
15.11 材料會計標準。
15.12 材料差異：價格與使用。
15.13 總結差異。
15.14 狀態報告。
15.15 成本控制問題。
