專案收入與成本控管是影響獲利的重要因素。相關學術研究大多是理論探討 為主，實務面分析較少，本論文以某〝P〞軟體公司四年共241 個專案為研究對象， 採用個案分析法進行數據分析，探討專案在成本、數量與利潤之間的關聯，找出 影響成本與績效的重要關鍵因素。 本研究發現所有專案人力平均成本佔總成本的73.4%。且屬於有獲利的專案 之中，產品、租賃、維護、一般類之人力平均成本為10.5%、17.8%、24.8%、36.5%。 產品類因人力成本最低所以其獲利較高。法規改變對於獲利深鉅影響，公司需隨 時掌握法規的脈動。

Project profit and cost control are important factors affecting profitability. Most academic research is mainly focused on the theoretical study, less on the practical analysis. In this paper, case study method was used to analyze the data taken from a total of 241 software Projects of the company “p” in four years to explore the relationship among project cost, quantity and profit with the aim to find the key affecting factors of the cost and key of the performance. In this study we demonstrated that the average cost of all project manpower is 73.4% of the total cost. The average costs of Product (PD), Monthly Rent (MR), Maintenance (MA), and Project (PJ) and human resources of the profitable project are 10.5%, 17.8%, 24.8%, 36.5%, respectively. Product (PD) is more profitable because of the human resources cost is lower. Profit is largely influenced by the Regulation, thus company is requested to pay special attention to the changes of the Regulation.