魯貴卿 中南集團董事局副主席、總裁
關于(yu)“建(jian)筑業+互聯(lian)網”困局這個話(hua)題，前(qian)兩年我曾寫過“思考(kao)(kao)”和“再(zai)思考(kao)(kao)”兩篇文章。今天，我想就企(qi)(qi)業信息(xi)化3.0，也就是信息(xi)化企(qi)(qi)業級集成應用這個話(hua)題再(zai)談幾點看(kan)法，姑且叫做(zuo)關于(yu)“建(jian)筑業+互聯(lian)網”困局的“又”思考(kao)(kao)吧。
眾所(suo)周知，目前建設行(xing)(xing)業(ye)(ye)(ye)的(de)(de)信(xin)(xin)(xin)息(xi)(xi)化應用(yong)水(shui)平(ping)(ping)(ping)是(shi)比較(jiao)低(di)的(de)(de)。有人說，建設行(xing)(xing)業(ye)(ye)(ye)信(xin)(xin)(xin)息(xi)(xi)化水(shui)平(ping)(ping)(ping)僅比農(nong)業(ye)(ye)(ye)產業(ye)(ye)(ye)的(de)(de)信(xin)(xin)(xin)息(xi)(xi)化水(shui)平(ping)(ping)(ping)略高一(yi)點兒，這可能(neng)悲觀了(le)一(yi)些，但是(shi)，建設行(xing)(xing)業(ye)(ye)(ye)信(xin)(xin)(xin)息(xi)(xi)化程(cheng)度落(luo)后于整個(ge)(ge)社會的(de)(de)信(xin)(xin)(xin)息(xi)(xi)化水(shui)平(ping)(ping)(ping)，是(shi)一(yi)個(ge)(ge)不爭(zheng)的(de)(de)事實。到底應當(dang)如何評估(gu)當(dang)前建設行(xing)(xing)業(ye)(ye)(ye)的(de)(de)信(xin)(xin)(xin)息(xi)(xi)化應用(yong)，仁(ren)者見(jian)仁(ren)、智者見(jian)智，并沒有一(yi)個(ge)(ge)統一(yi)的(de)(de)標準(zhun)。本(ben)人根(gen)據自己親身參與(yu)的(de)(de)100多家企(qi)業(ye)(ye)(ye)的(de)(de)實地調(diao)研和(he)自己多年參與(yu)企(qi)業(ye)(ye)(ye)信(xin)(xin)(xin)息(xi)(xi)化工作的(de)(de)實踐，提出了(le)一(yi)個(ge)(ge)基本(ben)的(de)(de)劃分方法，把企(qi)業(ye)(ye)(ye)信(xin)(xin)(xin)息(xi)(xi)化應用(yong)水(shui)平(ping)(ping)(ping)劃分為(wei)四個(ge)(ge)層級(ji)：
一(yi)是“崗位級”工(gong)具性應用(yong)階段，可以稱為“信(xin)息(xi)化(hua)1.0”。這一(yi)階段主要是為崗位服務的(de)通用(yong)信(xin)息(xi)技術、計算(suan)機輔助辦公(gong)、專業工(gong)具軟(ruan)件產品的(de)應用(yong)。
二是“部門級(ji)”系統性應(ying)用階(jie)段，可以稱(cheng)為“信(xin)息(xi)化(hua)2.0”。此階(jie)段信(xin)息(xi)技術(shu)與管(guan)(guan)理模塊融(rong)合，局(ju)部的、專(zhuan)業部門業務(wu)管(guan)(guan)理系統的產(chan)品(pin)較(jiao)為成熟(shu)，應(ying)用比較(jiao)廣泛，顯著提高了管(guan)(guan)理水平。這個階(jie)段，已經(jing)在零(ling)散的軟硬(ying)件應(ying)用基礎上實現了特定(ding)模塊的集成。
三是“企(qi)業(ye)(ye)(ye)級(ji)”集(ji)(ji)成性應(ying)(ying)用(yong)階段(duan)，可以稱為“信(xin)息(xi)(xi)化(hua)3.0”。此階段(duan)信(xin)息(xi)(xi)互聯技術與(yu)企(qi)業(ye)(ye)(ye)管理(li)體系整體融(rong)合，總(zong)體性企(qi)業(ye)(ye)(ye)數(shu)據貫通(tong)的集(ji)(ji)成應(ying)(ying)用(yong)基本實現，應(ying)(ying)用(yong)效果明顯。目前，行業(ye)(ye)(ye)內(nei)僅有少(shao)數(shu)優秀企(qi)業(ye)(ye)(ye)達(da)到了企(qi)業(ye)(ye)(ye)級(ji)信(xin)息(xi)(xi)集(ji)(ji)成應(ying)(ying)用(yong)水平。企(qi)業(ye)(ye)(ye)級(ji)管理(li)信(xin)息(xi)(xi)集(ji)(ji)成應(ying)(ying)用(yong)的企(qi)業(ye)(ye)(ye)，按規模可分(fen)為“十億(yi)級(ji)”、“百億(yi)級(ji)”、“千億(yi)級(ji)”和“萬億(yi)級(ji)”。規模越(yue)大、管理(li)層級(ji)越(yue)多(duo)的企(qi)業(ye)(ye)(ye)，信(xin)息(xi)(xi)化(hua)集(ji)(ji)成應(ying)(ying)用(yong)的難度(du)也越(yue)大一些。
四是(shi)“社會(hui)級”互聯(lian)性應用階(jie)段，可以稱為“信(xin)息化4.0”。這是(shi)信(xin)息化發展(zhan)的(de)(de)方向，也(ye)是(shi)“互聯(lian)網(wang)+”的(de)(de)真正內涵所(suo)在(zai)。目前，少數優秀的(de)(de)大企業集團在(zai)“互聯(lian)網(wang)+”的(de)(de)鼓(gu)舞下(xia)，已經開(kai)始未雨綢繆(mou)，組(zu)織(zhi)專(zhuan)門(men)力量與(yu)IT產業的(de)(de)專(zhuan)業公司聯(lian)合研(yan)究，積極(ji)探索，尋(xun)求突破(po)。這是(shi)值(zhi)得推(tui)崇的(de)(de)。
客觀地講，目前不少企(qi)(qi)(qi)(qi)業還處(chu)在(zai)崗位級(ji)工具性(xing)應用(yong)(yong)階(jie)段(duan)，也就(jiu)是(shi)信(xin)息(xi)(xi)化(hua)1.0的水(shui)平(ping)上(shang)，甚至還有一些企(qi)(qi)(qi)(qi)業信(xin)息(xi)(xi)化(hua)才(cai)剛剛起(qi)步。全國(guo)只有個別優(you)秀(xiu)(xiu)企(qi)(qi)(qi)(qi)業實(shi)現(xian)了(le)企(qi)(qi)(qi)(qi)業級(ji)集成(cheng)性(xing)應用(yong)(yong)，也就(jiu)是(shi)達到(dao)了(le)信(xin)息(xi)(xi)化(hua)3.0應用(yong)(yong)水(shui)平(ping)，多數企(qi)(qi)(qi)(qi)業正處(chu)于部門級(ji)系統性(xing)應用(yong)(yong)階(jie)段(duan)，也就(jiu)是(shi)處(chu)在(zai)信(xin)息(xi)(xi)化(hua)2.0階(jie)段(duan)。但(dan)是(shi)，企(qi)(qi)(qi)(qi)業級(ji)集成(cheng)應用(yong)(yong)已經成(cheng)為眾多優(you)秀(xiu)(xiu)企(qi)(qi)(qi)(qi)業追求的目標(biao)。因為，大家越(yue)來越(yue)清楚(chu)地認(ren)識到(dao)，在(zai)互聯網時代，企(qi)(qi)(qi)(qi)業只有盡快消除各種(zhong)信(xin)息(xi)(xi)孤島、實(shi)現(xian)企(qi)(qi)(qi)(qi)業上(shang)下的互聯互通、實(shi)現(xian)內部運營管理(li)的信(xin)息(xi)(xi)共享，才(cai)能(neng)提升企(qi)(qi)(qi)(qi)業運營管理(li)效(xiao)率，才(cai)能(neng)實(shi)現(xian)與社(she)會信(xin)息(xi)(xi)的共享，才(cai)能(neng)跟上(shang)信(xin)息(xi)(xi)化(hua)社(she)會發展(zhan)的步伐。
要想實(shi)現(xian)信(xin)(xin)(xin)息(xi)(xi)共享，就必須(xu)花(hua)大(da)氣力攻克信(xin)(xin)(xin)息(xi)(xi)化企(qi)業級(ji)集(ji)成應用(yong)這(zhe)個堡壘，而要達(da)到企(qi)業級(ji)集(ji)成應用(yong)的(de)(de)(de)(de)目標，首先要明確我們(men)需要什么(me)(me)樣的(de)(de)(de)(de)信(xin)(xin)(xin)息(xi)(xi)化，或(huo)者說，我們(men)需要信(xin)(xin)(xin)息(xi)(xi)互聯技術幫我們(men)解決企(qi)業運營(ying)管理的(de)(de)(de)(de)什么(me)(me)問(wen)題，需要一個什么(me)(me)樣的(de)(de)(de)(de)信(xin)(xin)(xin)息(xi)(xi)化頂(ding)層(ceng)設計(ji)；在進行信(xin)(xin)(xin)息(xi)(xi)化頂(ding)層(ceng)設計(ji)時(shi)，如何堅(jian)持(chi)“從實(shi)踐(jian)中來，到實(shi)踐(jian)中去”，著力解決信(xin)(xin)(xin)息(xi)(xi)化的(de)(de)(de)(de)實(shi)用(yong)、好(hao)用(yong)、真用(yong)問(wen)題。
一、企業級信息化集成應用（企業信息化3.0）的三個基本特征
如果我(wo)們(men)要(yao)為企(qi)(qi)業(ye)(ye)(ye)管(guan)(guan)理(li)(li)信(xin)(xin)(xin)息(xi)化(hua)(hua)作一個定(ding)義性表述(shu)的話，我(wo)認為，應當采(cai)用如下(xia)表述(shu)：所謂(wei)企(qi)(qi)業(ye)(ye)(ye)管(guan)(guan)理(li)(li)信(xin)(xin)(xin)息(xi)化(hua)(hua)就是(shi)將企(qi)(qi)業(ye)(ye)(ye)的運營管(guan)(guan)理(li)(li)邏輯，通過管(guan)(guan)理(li)(li)與信(xin)(xin)(xin)息(xi)互聯技術的深度融合，實現企(qi)(qi)業(ye)(ye)(ye)管(guan)(guan)理(li)(li)精(jing)細(xi)化(hua)(hua)，從(cong)而(er)(er)提(ti)高企(qi)(qi)業(ye)(ye)(ye)運營管(guan)(guan)理(li)(li)效(xiao)率，進而(er)(er)提(ti)升社會生產力。基于(yu)這一定(ding)義，企(qi)(qi)業(ye)(ye)(ye)級信(xin)(xin)(xin)息(xi)化(hua)(hua)集成應用（企(qi)(qi)業(ye)(ye)(ye)信(xin)(xin)(xin)息(xi)化(hua)(hua)3.0）應當具備以下(xia)三個基本特(te)征(zheng)：
1.必須以成(cheng)本管理為主線的綜合項目管理系統為基礎。
建(jian)(jian)設企(qi)(qi)業(ye)(ye)(ye)經營管(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)對(dui)象是(shi)(shi)(shi)(shi)一(yi)個(ge)個(ge)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)，只有(you)將(jiang)信息(xi)(xi)互(hu)聯技術實(shi)(shi)實(shi)(shi)在(zai)在(zai)地(di)應(ying)用到(dao)(dao)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)(de)(de)管(guan)理(li)(li)(li)實(shi)(shi)踐中，實(shi)(shi)現生產要素在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)上的(de)(de)(de)(de)(de)(de)(de)優(you)化(hua)配置，才能(neng)提高(gao)企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)生產力，才是(shi)(shi)(shi)(shi)我們所要的(de)(de)(de)(de)(de)(de)(de)信息(xi)(xi)化(hua)。工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)是(shi)(shi)(shi)(shi)建(jian)(jian)筑企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)利潤來源，是(shi)(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)(ye)賴以生存和(he)發(fa)展的(de)(de)(de)(de)(de)(de)(de)基(ji)礎。因(yin)此，建(jian)(jian)筑企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)一(yi)切管(guan)理(li)(li)(li)工(gong)(gong)(gong)(gong)作必須(xu)以工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)作為出發(fa)點(dian)和(he)落腳點(dian)。企(qi)(qi)業(ye)(ye)(ye)信息(xi)(xi)化(hua)建(jian)(jian)設也必須(xu)把(ba)“著力點(dian)”放(fang)在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)上，放(fang)在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)(de)(de)質(zhi)量、工(gong)(gong)(gong)(gong)期(qi)、成本、安全(quan)、環保(bao)(bao)等管(guan)理(li)(li)(li)目(mu)標的(de)(de)(de)(de)(de)(de)(de)完成上，放(fang)在(zai)業(ye)(ye)(ye)主、企(qi)(qi)業(ye)(ye)(ye)和(he)社會各(ge)方對(dui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)(de)(de)目(mu)標訴求的(de)(de)(de)(de)(de)(de)(de)全(quan)面實(shi)(shi)現上。一(yi)個(ge)好的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)必須(xu)做到(dao)(dao)質(zhi)量優(you)、工(gong)(gong)(gong)(gong)期(qi)短、成本低、安全(quan)環保(bao)(bao)好。也就是(shi)(shi)(shi)(shi)說，建(jian)(jian)筑施工(gong)(gong)(gong)(gong)企(qi)(qi)業(ye)(ye)(ye)必須(xu)以施工(gong)(gong)(gong)(gong)承包(bao)合(he)同為依據(ju)，通過(guo)(guo)對(dui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)實(shi)(shi)施有(you)效的(de)(de)(de)(de)(de)(de)(de)組織管(guan)理(li)(li)(li)，全(quan)面達到(dao)(dao)合(he)同要求，實(shi)(shi)現業(ye)(ye)(ye)主、企(qi)(qi)業(ye)(ye)(ye)和(he)政府等相(xiang)關方對(dui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)(de)(de)目(mu)標要求。這就需要企(qi)(qi)業(ye)(ye)(ye)嚴格管(guan)理(li)(li)(li)、科(ke)學(xue)管(guan)理(li)(li)(li)、高(gao)效管(guan)理(li)(li)(li)，而企(qi)(qi)業(ye)(ye)(ye)管(guan)理(li)(li)(li)信息(xi)(xi)化(hua)的(de)(de)(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)(cheng)就是(shi)(shi)(shi)(shi)通過(guo)(guo)信息(xi)(xi)互(hu)聯技術的(de)(de)(de)(de)(de)(de)(de)應(ying)用，使(shi)企(qi)(qi)業(ye)(ye)(ye)管(guan)理(li)(li)(li)更(geng)加穩定，更(geng)加科(ke)學(xue)、更(geng)加透明、更(geng)加高(gao)效的(de)(de)(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)(cheng)。
建(jian)設企(qi)(qi)業(ye)作為(wei)建(jian)設產品的(de)(de)建(jian)造服務商，要實現企(qi)(qi)業(ye)的(de)(de)持(chi)續(xu)(xu)經營，必須首先做到(dao)一個個工(gong)程(cheng)項目(mu)(mu)的(de)(de)收支平(ping)衡或者(zhe)有所盈余，否則，企(qi)(qi)業(ye)就難以(yi)為(wei)繼。就目(mu)(mu)前建(jian)筑市場的(de)(de)現實情況看，業(ye)主方比較關(guan)(guan)注(zhu)(zhu)項目(mu)(mu)的(de)(de)工(gong)期和(he)質量(liang)，以(yi)政府(fu)為(wei)主的(de)(de)社會各方比較關(guan)(guan)注(zhu)(zhu)項目(mu)(mu)的(de)(de)安(an)全和(he)環保，他們對項目(mu)(mu)的(de)(de)成(cheng)本和(he)效益則不太關(guan)(guan)心(xin)。那么，施(shi)工(gong)企(qi)(qi)業(ye)就需(xu)要也必須重點關(guan)(guan)注(zhu)(zhu)項目(mu)(mu)的(de)(de)成(cheng)本和(he)效益，因(yin)為(wei)它是(shi)施(shi)工(gong)企(qi)(qi)業(ye)持(chi)續(xu)(xu)生存發展的(de)(de)必要條件。所以(yi)說，項目(mu)(mu)管理(li)是(shi)建(jian)筑企(qi)(qi)業(ye)管理(li)的(de)(de)基石，成(cheng)本管理(li)是(shi)項目(mu)(mu)管理(li)的(de)(de)基石，項目(mu)(mu)過程(cheng)管理(li)要以(yi)成(cheng)本管控(kong)為(wei)主線。
實(shi)際上(shang)，工(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)的(de)(de)(de)(de)(de)生(sheng)產(chan)(chan)(chan)(chan)建(jian)造全過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)可(ke)(ke)以分(fen)(fen)為(wei)兩(liang)大過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)：一是(shi)工(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)的(de)(de)(de)(de)(de)人、料(liao)、機(ji)、管(guan)等生(sheng)產(chan)(chan)(chan)(chan)要素物(wu)化(hua)(hua)(hua)為(wei)建(jian)筑產(chan)(chan)(chan)(chan)品(pin)的(de)(de)(de)(de)(de)“物(wu)化(hua)(hua)(hua)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)”，也就是(shi)建(jian)筑產(chan)(chan)(chan)(chan)品(pin)生(sheng)產(chan)(chan)(chan)(chan)成(cheng)本的(de)(de)(de)(de)(de)形成(cheng)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)；二是(shi)伴隨建(jian)筑產(chan)(chan)(chan)(chan)品(pin)“物(wu)化(hua)(hua)(hua)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)”而(er)產(chan)(chan)(chan)(chan)生(sheng)的(de)(de)(de)(de)(de)商(shang)業買賣(mai)關系(xi)的(de)(de)(de)(de)(de)債權(quan)債務收支的(de)(de)(de)(de)(de)“貨幣化(hua)(hua)(hua)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)”，也就是(shi)資金流動(dong)的(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)。建(jian)筑企(qi)業信(xin)息化(hua)(hua)(hua)，就是(shi)要通過(guo)(guo)信(xin)息互聯技(ji)術(shu)的(de)(de)(de)(de)(de)應用，將“物(wu)化(hua)(hua)(hua)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)”和(he)“貨幣化(hua)(hua)(hua)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)”這兩(liang)個過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)完(wan)整地融合在企(qi)業信(xin)息化(hua)(hua)(hua)集成(cheng)平臺上(shang)，經(jing)(jing)過(guo)(guo)計算機(ji)自(zi)動(dong)取數、自(zi)動(dong)運算、自(zi)動(dong)顯示結果，實(shi)現(xian)集約化(hua)(hua)(hua)管(guan)理(li)的(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)。這種(zhong)信(xin)息化(hua)(hua)(hua)的(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)可(ke)(ke)以實(shi)現(xian)經(jing)(jing)營效(xiao)益(yi)(yi)、管(guan)理(li)效(xiao)益(yi)(yi)、結算效(xiao)益(yi)(yi)“三種(zhong)效(xiao)益(yi)(yi)”的(de)(de)(de)(de)(de)區分(fen)(fen)、核(he)算、考核(he)，可(ke)(ke)以實(shi)現(xian)合同預(yu)算收入(ru)、責(ze)任成(cheng)本、目(mu)(mu)標成(cheng)本和(he)實(shi)際成(cheng)本“四算對比”分(fen)(fen)析，還可(ke)(ke)以實(shi)現(xian)材料(liao)費(fei)、人工(gong)費(fei)、機(ji)械(xie)費(fei)、現(xian)場(chang)經(jing)(jing)費(fei)和(he)專業分(fen)(fen)包費(fei)“五大成(cheng)本”的(de)(de)(de)(de)(de)分(fen)(fen)類核(he)算，從(cong)而(er)使(shi)企(qi)業管(guan)理(li)的(de)(de)(de)(de)(de)責(ze)任體系(xi)和(he)績效(xiao)考核(he)體系(xi)固化(hua)(hua)(hua)到企(qi)業管(guan)理(li)信(xin)息化(hua)(hua)(hua)系(xi)統中，使(shi)企(qi)業管(guan)理(li)更加精(jing)準、節(jie)約、透明、高(gao)效(xiao)，使(shi)工(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)的(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)管(guan)控落到實(shi)處。
總之，建筑企業信息化(hua)應當遵循最(zui)(zui)基本的商業經營(ying)邏輯，以工程(cheng)項(xiang)目(mu)生產要素最(zui)(zui)優化(hua)配置為目(mu)標，著重抓好成本過程(cheng)管控(kong)這條“主線”。也就是(shi)說，以成本管理為主線的綜合項(xiang)目(mu)管理系統是(shi)企業級信息化(hua)集成應用的基礎(chu)。
2.必須以(yi)商務(wu)業務(wu)財務(wu)一體化主數(shu)據管理為(wei)核心(xin)。
商(shang)業(ye)經營(ying)的(de)(de)基(ji)本(ben)(ben)(ben)邏輯是(shi)什(shen)么?是(shi)收支(zhi)平(ping)衡。任何(he)(he)一個(ge)企業(ye)要想持續經營(ying)，最基(ji)本(ben)(ben)(ben)的(de)(de)就是(shi)要實(shi)現(xian)(xian)(xian)收支(zhi)平(ping)衡。建(jian)設工程(cheng)(cheng)項目自中(zhong)標開始，到最終(zhong)結算(suan)完成(cheng)，整個(ge)過程(cheng)(cheng)涵蓋(gai)了各類管(guan)理行為(wei)，這些行為(wei)均圍繞成(cheng)本(ben)(ben)(ben)、收入及(ji)效(xiao)(xiao)益之(zhi)間的(de)(de)關(guan)系展開。如(ru)何(he)(he)厘清(qing)現(xian)(xian)(xian)場管(guan)理與(yu)收入、成(cheng)本(ben)(ben)(ben)、效(xiao)(xiao)益間的(de)(de)關(guan)系，實(shi)現(xian)(xian)(xian)商(shang)務過程(cheng)(cheng)成(cheng)本(ben)(ben)(ben)和財務核算(suan)成(cheng)本(ben)(ben)(ben)的(de)(de)無(wu)縫連接，實(shi)現(xian)(xian)(xian)企業(ye)商(shang)務財務經濟數據的(de)(de)完整、準確、一致(zhi)，從(cong)而(er)實(shi)現(xian)(xian)(xian)企業(ye)經營(ying)的(de)(de)基(ji)本(ben)(ben)(ben)邏輯——收支(zhi)平(ping)衡、集約增效(xiao)(xiao)，是(shi)企業(ye)信息化過程(cheng)(cheng)中(zhong)必(bi)須(xu)面對(dui)、必(bi)須(xu)解決的(de)(de)基(ji)本(ben)(ben)(ben)問題(ti)。
管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)語(yu)(yu)(yu)言的(de)(de)(de)(de)不(bu)(bu)統(tong)(tong)一(yi)(yi)是(shi)(shi)(shi)(shi)建(jian)設(she)(she)企(qi)業(ye)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)信(xin)(xin)息(xi)集(ji)成(cheng)(cheng)(cheng)應(ying)用上(shang)的(de)(de)(de)(de)“攔(lan)路虎”。尤其(qi)是(shi)(shi)(shi)(shi)商(shang)(shang)務(wu)財(cai)務(wu)的(de)(de)(de)(de)“一(yi)(yi)體(ti)(ti)化(hua)”，由于(yu)商(shang)(shang)務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)和(he)財(cai)務(wu)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)的(de)(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)子項科目(mu)(mu)的(de)(de)(de)(de)名稱、內涵和(he)核(he)(he)算(suan)(suan)規則不(bu)(bu)一(yi)(yi)致(zhi)，使(shi)得業(ye)務(wu)財(cai)務(wu)“一(yi)(yi)體(ti)(ti)化(hua)”舉步艱難(nan)。要實(shi)(shi)現(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)語(yu)(yu)(yu)言的(de)(de)(de)(de)統(tong)(tong)一(yi)(yi)，就(jiu)必須首先實(shi)(shi)現(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)標(biao)(biao)準(zhun)化(hua)。需要指出的(de)(de)(de)(de)是(shi)(shi)(shi)(shi)，我們提(ti)出的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)標(biao)(biao)準(zhun)化(hua)并不(bu)(bu)等同(tong)于(yu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)行為(wei)(wei)的(de)(de)(de)(de)整齊劃(hua)一(yi)(yi)，而是(shi)(shi)(shi)(shi)強(qiang)調管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)語(yu)(yu)(yu)言的(de)(de)(de)(de)標(biao)(biao)準(zhun)化(hua)。要實(shi)(shi)現(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)語(yu)(yu)(yu)言的(de)(de)(de)(de)統(tong)(tong)一(yi)(yi)，就(jiu)必須搞(gao)好管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)信(xin)(xin)息(xi)因(yin)子標(biao)(biao)準(zhun)化(hua)數(shu)據(ju)庫(ku)的(de)(de)(de)(de)建(jian)設(she)(she)，其(qi)中最(zui)為(wei)(wei)核(he)(he)心(xin)的(de)(de)(de)(de)是(shi)(shi)(shi)(shi)商(shang)(shang)務(wu)財(cai)務(wu)一(yi)(yi)體(ti)(ti)化(hua)所需要的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)信(xin)(xin)息(xi)因(yin)子標(biao)(biao)準(zhun)化(hua)數(shu)據(ju)。要根據(ju)業(ye)務(wu)財(cai)務(wu)一(yi)(yi)體(ti)(ti)化(hua)集(ji)成(cheng)(cheng)(cheng)的(de)(de)(de)(de)需要，建(jian)立(li)商(shang)(shang)務(wu)造價工(gong)程(cheng)量清單成(cheng)(cheng)(cheng)本(ben)(ben)(ben)子項與(yu)(yu)(yu)(yu)財(cai)務(wu)會(hui)計(ji)核(he)(he)算(suan)(suan)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)子項的(de)(de)(de)(de)對應(ying)邏輯關系，制(zhi)定(ding)最(zui)末級(ji)科目(mu)(mu)之間的(de)(de)(de)(de)對照(zhao)標(biao)(biao)準(zhun)并形(xing)成(cheng)(cheng)(cheng)統(tong)(tong)一(yi)(yi)模板，在(zai)(zai)(zai)物(wu)資采(cai)購(gou)、商(shang)(shang)務(wu)合約、財(cai)務(wu)核(he)(he)算(suan)(suan)和(he)資金支(zhi)付(fu)(fu)等不(bu)(bu)同(tong)的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)環(huan)節中，實(shi)(shi)現(xian)(xian)(xian)(xian)材料費、人工(gong)費、機械(xie)費、現(xian)(xian)(xian)(xian)場經費和(he)專業(ye)分(fen)包(bao)費五大(da)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)核(he)(he)算(suan)(suan)在(zai)(zai)(zai)口(kou)徑(jing)與(yu)(yu)(yu)(yu)內涵上(shang)的(de)(de)(de)(de)統(tong)(tong)一(yi)(yi)，完(wan)善信(xin)(xin)息(xi)化(hua)數(shu)據(ju)編碼(ma)體(ti)(ti)系，完(wan)成(cheng)(cheng)(cheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)語(yu)(yu)(yu)言與(yu)(yu)(yu)(yu)信(xin)(xin)息(xi)語(yu)(yu)(yu)言的(de)(de)(de)(de)統(tong)(tong)一(yi)(yi)，實(shi)(shi)現(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)與(yu)(yu)(yu)(yu)信(xin)(xin)息(xi)的(de)(de)(de)(de)融合，使(shi)業(ye)務(wu)財(cai)務(wu)一(yi)(yi)體(ti)(ti)化(hua)得以(yi)(yi)實(shi)(shi)現(xian)(xian)(xian)(xian)。企(qi)業(ye)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)信(xin)(xin)息(xi)化(hua)過(guo)程(cheng)，包(bao)含(han)了市場營銷、合同(tong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)、項目(mu)(mu)策劃(hua)及(ji)(ji)實(shi)(shi)施、工(gong)程(cheng)結(jie)(jie)算(suan)(suan)到(dao)(dao)竣(jun)工(gong)驗收(shou)的(de)(de)(de)(de)項目(mu)(mu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)全過(guo)程(cheng)。其(qi)中，在(zai)(zai)(zai)市場營銷階段主(zhu)要以(yi)(yi)客(ke)戶管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)、招(zhao)投標(biao)(biao)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)為(wei)(wei)重點；在(zai)(zai)(zai)項目(mu)(mu)實(shi)(shi)施階段，主(zhu)要以(yi)(yi)合同(tong)為(wei)(wei)主(zhu)線、以(yi)(yi)項目(mu)(mu)五大(da)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)過(guo)程(cheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控為(wei)(wei)核(he)(he)心(xin)，實(shi)(shi)現(xian)(xian)(xian)(xian)勞務(wu)、物(wu)資、機械(xie)、周材和(he)專業(ye)分(fen)包(bao)從(cong)合同(tong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)到(dao)(dao)結(jie)(jie)算(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)及(ji)(ji)付(fu)(fu)款管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)全過(guo)程(cheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控。其(qi)中物(wu)資實(shi)(shi)現(xian)(xian)(xian)(xian)從(cong)物(wu)資總(zong)控計(ji)劃(hua)、月(yue)度計(ji)劃(hua)、實(shi)(shi)際計(ji)劃(hua)、采(cai)購(gou)、入庫(ku)、出庫(ku)、盤點以(yi)(yi)及(ji)(ji)到(dao)(dao)結(jie)(jie)算(suan)(suan)到(dao)(dao)支(zhi)付(fu)(fu)的(de)(de)(de)(de)閉環(huan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，實(shi)(shi)現(xian)(xian)(xian)(xian)分(fen)包(bao)從(cong)合同(tong)評審(shen)與(yu)(yu)(yu)(yu)簽訂、過(guo)程(cheng)與(yu)(yu)(yu)(yu)最(zui)終結(jie)(jie)算(suan)(suan)、成(cheng)(cheng)(cheng)本(ben)(ben)(ben)分(fen)析及(ji)(ji)支(zhi)付(fu)(fu)閉環(huan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，實(shi)(shi)現(xian)(xian)(xian)(xian)設(she)(she)備與(yu)(yu)(yu)(yu)周材租(zu)賃從(cong)合同(tong)評審(shen)與(yu)(yu)(yu)(yu)簽訂，設(she)(she)備周材進場、出場、停租(zu)、成(cheng)(cheng)(cheng)本(ben)(ben)(ben)歸集(ji)及(ji)(ji)支(zhi)付(fu)(fu)的(de)(de)(de)(de)閉環(huan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，實(shi)(shi)現(xian)(xian)(xian)(xian)從(cong)主(zhu)合同(tong)、產(chan)值報(bao)量與(yu)(yu)(yu)(yu)審(shen)核(he)(he)，到(dao)(dao)收(shou)入列收(shou)到(dao)(dao)收(shou)款管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)閉環(huan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，最(zui)后實(shi)(shi)現(xian)(xian)(xian)(xian)從(cong)預(yu)算(suan)(suan)收(shou)入、責(ze)任成(cheng)(cheng)(cheng)本(ben)(ben)(ben)、目(mu)(mu)標(biao)(biao)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)到(dao)(dao)實(shi)(shi)際成(cheng)(cheng)(cheng)本(ben)(ben)(ben)的(de)(de)(de)(de)統(tong)(tong)計(ji)分(fen)析等核(he)(he)心(xin)內容。同(tong)時項目(mu)(mu)的(de)(de)(de)(de)運(yun)行成(cheng)(cheng)(cheng)果可以(yi)(yi)從(cong)商(shang)(shang)務(wu)的(de)(de)(de)(de)口(kou)徑(jing)和(he)財(cai)務(wu)的(de)(de)(de)(de)口(kou)徑(jing)兩方(fang)面及(ji)(ji)時、精準(zhun)反映(ying)，實(shi)(shi)現(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)者由原有的(de)(de)(de)(de)事后到(dao)(dao)事中管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控的(de)(de)(de)(de)轉變(bian)。
近(jin)年來，以“工程項(xiang)目成本(ben)管(guan)(guan)理(li)方圓圖”為基礎的(de)(de)“方圓理(li)論”在(zai)企業(ye)管(guan)(guan)理(li)信息(xi)(xi)化實(shi)(shi)踐中的(de)(de)應用，較好地將(jiang)建(jian)設企業(ye)運營(ying)的(de)(de)基本(ben)邏輯貫徹到(dao)了(le)(le)企業(ye)管(guan)(guan)理(li)和企業(ye)信息(xi)(xi)化的(de)(de)過程中，收到(dao)了(le)(le)良好的(de)(de)效果，得到(dao)了(le)(le)業(ye)界的(de)(de)廣泛認同。商務(wu)業(ye)務(wu)財務(wu)等經(jing)濟主數據實(shi)(shi)現一體(ti)化貫通后(hou)，通過財務(wu)憑證可(ke)以在(zai)線追(zhui)溯業(ye)務(wu)過程，可(ke)以聯(lian)查財務(wu)憑證，自動生成的(de)(de)憑證經(jing)審核(he)后(hou)生成財務(wu)賬簿(bu)，最終反應出(chu)項(xiang)目管(guan)(guan)理(li)的(de)(de)經(jing)營(ying)管(guan)(guan)理(li)結果，連通資金(jin)費(fei)用審批與過程成本(ben)、收支流量(liang)、財務(wu)核(he)算、資金(jin)管(guan)(guan)控的(de)(de)業(ye)務(wu)工作流程，實(shi)(shi)現了(le)(le)“全(quan)員應用、做一不(bu)二(er)”，避免了(le)(le)重復(fu)勞動，大大提(ti)高了(le)(le)工作效率(lv)。
（建筑時報(bao) 未(wei)完(wan)待續）
