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项目成本是企业绩效管理的核心,是评价一个企业劳动生产率、市场占有率和利润率的主要标准,项目成本管理的成功与否直接决定了施工企业的生存与发展。本文在分析目前施工企业项目成本管理现状的基础上,介绍了项目成本管理中的“挣值分析法”控制理论,阐述了“挣值分析法”应用的基本步骤,基本数据,主要计算方法及应用“挣值分析法”进行分析的原理和方法,以期为企业或项目管理人员提供借鉴和帮助。
Project cost is the core of enterprise performance management and the main criterion to evaluate the labor productivity, market share and profit rate of an enterprise. The success of project cost management directly determines the survival and development of construction enterprises. Based on the analysis of the status quo of project cost management in construction enterprises at present, this paper introduces the control theory of “earned value analysis” in project cost management, and expounds the basic steps, basic data, main calculation methods and application of “earned value analysis” Apply “earned value analysis method” to analyze the principle and method, in order to provide reference and help for enterprises or project managers.