基于挣值法的工程项目成本控制管理研究

摘要

Based on the importance of cost control in the process of construction project, this paper discusses the cost control principles from the four aspects of increasing revenue and reducing expenditures, comprehensive control, goal management and combination of responsibility and rights, and introduces the concept of earned value method and the three basic parameters of budgeted cost of work scheduled, budgeted cost of work performed and actual cost of work performed, and the four variance analysis indexes of schedule variance, cost variance, schedule performance index and cost performance index, and verifies the application of earned value management in cost management of construction project by case analysis.%基于建设项目过程中成本控制的重要性，从增收节支、全面控制、目标管理和责权利相结合四个方面论述了项目成本控制的原则。介绍了挣值法的概念和计划工作预算费用、已完工作的预算费用、已完工作的实际费用三个基本参数，以及进度偏差、成本偏差、进度执行指标、费用执行指标四个偏差分析指标。通过实例分析验证了挣值法在建设工程项目成本管理中的应用。