基于挣值法的工程项目成本控制——以X项目为例-工程管理.docx

摘　要 PAGE III 摘 要 近年以来，我们国家的建筑行业发展迅猛，竞争日趋激烈，但在成本管理方面也存在着一些不足之处。目前，我国的项目成本控制水平与国际上同行业的先进项目成本控制水平的依然存在一定差距。因此，如何做好建设项目成本控制是建设项目管理的重中之重。作为一种较为先进和科学的方法——挣值法，是现在国际上广泛认可的一种项目成本管理方法。运用挣值法，可以使企业的工程项目成本得到有效的控制和管理和控制。并且能够精确科学的分析和计算项目出成本。并且很大程度的提升项目成本的管理水平。为成本控制管理和决策中出现的问题提供有效而科学的纠错依据。 本文以X项目施工情况为背景，介绍了该项目的基本情况，并分析了该项目成本控制的现状，针对x项目成本控制中存在的流程系统性不足、进度一成本的关系分离、成本控制不到位等问题，以挣值法为理论基础提出具体的解决方案。本文对挣值法与传统成本控制法进行了详细的比较分析，突出了挣值法优于其他传统成本控制法的优势，解决了X项目成本管理中存在的问题，有利于项目降低成本，提高经济效益和成本控制中的利润。 关键词：工程项目 项目管理 成本控制 挣值法 ａｂｓｔｒａｃｔ PAGE IV Abstract In recent years, the Chinese construction industry has grown rapidly and the competition has become fiercer and fiercer in the industry. However, there are also some shortcomings in cost management. At present, there is still a gap between the Chinese project cost control level and the international advanced project cost control level of the same industry.As a result, it is very important in the construction project management to control the construction project cost. As an advanced and scientific method, Earned Value is widely recognized as a project cost management method in the world. Earned Value can be adopted to control and manage the project cost of enterprises effectively.It can be also adopted to analyze and calculate the project cost accurately and scientifically and improve the project cost management level greatly. It provides an effective and scientific basis for correcting errors in cost control management and decision-making. This paper is based on the construction situation of X project. Moreover, the basic situation of this project is introduced, and the status of the cost control of this project is analyzed. The specific solutions to some problems like the insufficient systematic process, the separation of schedule-cost relationship and the inadequate cost control are put forward in the method of Earned Value.The comparative analysis between Earned Value and traditional cost control methods is carried out in detail to highlight the advan