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P3知识点讲解：Conflict management and the accountant as project manager（一）
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　　P3知识点讲解：Conflict management and the accounnt as project manager（一）
　　项目经理（ Project Manager ），从职业角度，是指企业建立以项目经理责任制为核心，对项目实行质量、安全、进度、成本管理的责任保证体系和全面提高项目管理水平设立的重要管理岗位。
　　Project management is a critically important activity for most organisations in increasingly turbulent times. Organisations have to manage significant change initiatives with respect to new product introductions, technology upgrades and revision of working practices as a result of business process re-engineering evaluations.
　　The significance of this topic is recognised in Paper P3, Business Analysis with an entire section devoted to project management issues. Given the multiple constraints of scope, time and cost （Section F1 b）, which must be reconciled by a project manager, there are many areas of potential conflict that can threaten the success of a project. Setting the scope of a project is a key activity for the project manager at the outset as different parties will have different priorities for a project.
　　Managing the potential external conflict between stakeholders requires high order negotiating skills to ensure that there is effective commitment to the project. Ensuring that projects are delivered on time and within budget will require the project manager to be able to identify and manage internal （team） conflict （Section F3 c and d） that can arise when projects extend over lengthy periods of time and where team members have potentially conflicting demands to satisfy.
　　Accountants in their role as department/section managers, or in the specific role of project manager, need to be skilled at managing conflict. It is widely accepted that an effective manager must use a mix of 'hard' and 'soft' skills to promote team working to achieve desired outcomes. Mintzberg's （1973） classification of 10 managerial roles is widely accepted as a useful framework for analysing managerial work. He grouped the 10 roles under the following three headings：
　　Interpersonal roles: figurehead, leader, liaison
　　Informational roles: monitor, disseminator, spokesman
　　Decisional roles: entrepreneur, troubleshooter, resource allocator, negotiator.
　　Accountancy training is particularly strong in supporting the informational/ decisional roles while the interpersonal roles （plus negotiation） are more difficult to address in the context of conventional approaches to study and professional exams. Team leadership and relationship management, particularly learning how to use conflict to build a team rather than to tear it down, is a subtle skill that can be developed with observation and practice in everyday work situations. Observing how project teams work, and particularly the role of leader, is a very fruitful arena to consider such issues.
【】 责任编辑：小莹子
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Dynamic Design of Compensation System Based on Diversified Project Features–Taking the Project Manager as an Example
With the development and extensive application of project team work under the matrix organizational structure, the traditional compensation system based on the job-evaluation method has been greatly challenged. The job-evaluation method is designed to compliment functional or divisional structure in a static or at least stationary context, which is often ineffective and even counterproductive in the quick changing environments. This paper is an attempt to design a dynamic compensation model by setting a “project adjusting index” based on the key diversified project features. The objective is to primarily rationalize the firm’s pay structure, and to make project employee could be paid according to their contributions to the organization on the norm of equity.
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