挣值法在工程建设项目间接费用控制中的应用  

Application of Earned Value Method in Indirect Cost Control of Construction Projects

作　　者：刘安双 唐宗洁[2] 龚华凤 丁梦娇 高霖[2] Liu Anshuang;Tang Zongjie;Gong Huafeng;Ding Mengjiao;Gao Lin

机构地区：[1]林同棪国际工程咨询(中国)有限公司,重庆401121 [2]重庆文理学院土木工程学院,重庆402160

出　　处：《重庆建筑》2022年第12期17-19,共3页Chongqing Architecture

基　　金：重庆市自然科学基金项目(cstc2019jcyj-msxmX0781)。

摘　　要：建筑安装工程管理费是完成一个建设项目所需的所有组织生产及经营管理发生的费用之和。该文提出了一种用于工程建设项目间接费用控制的挣值法,基于项目的期望利润,将挣值法的概念定义为花费在间接费用上的价值挣值与计划完成工作量中已完成的分部分项工程的数量成正比。运用这种提高工程绩效的管理方法有助于更好地控制和管理间接费用。The construction and installation project management fee is the sum of the costs of all the organizational production and management required to complete a construction project.An earned value method for indirect cost control of construction projects is proposed in this paper.Based on the expected profit of the project,the concept of earned value method is defined as that the money earned value spent on indirect costs is proportional to the number of completed subprojects in the planned completion workload.Using this management method to improve project performance helps to better control and manage indirect costs.

关 键 词：挣值法 工程造价 间接费用 管理控制 

分 类 号：TU723.3[建筑科学—建筑技术科学]