改进挣值法在道路施工项目成本控制中的应用  

Application of Improved Earned Value Method in Cost Control of Road Construction Projects

作　　者：张妍 Zhang Yan(China Construction Seventh Engineering Division Co.Ltd.,Zhengzhou 450004,China)

机构地区：[1]中国建筑第七工程局有限公司,河南郑州450004

出　　处：《工程造价管理》2024年第2期69-75,共7页Engineering Cost Management

摘　　要：针对挣值法无法确定偏差大到什么程度才需采取纠偏措施,成本控制效果不理想的问题,文章提出了一种改进的挣值法。该方法引入相对成本偏差和相对进度偏差两个指标,根据相对成本偏差的大小为项目及其每道工序各设置一个阈值,并给出了进行成本分析的Excel小程序,一旦相对成本偏差超出阈值范围,立即采取纠偏措施。将该方法应用于施工项目的成本控制,结果表明,只要在Excel表中输入成本控制的基数据,Excel便立刻输出项目及其每道工序的成本偏差、进度偏差、相对成本偏差等评价指标,通过查看工序的相对成本偏差,即可知道偏差来源工序,便于对成本进行实时监控,有效解决了无法根据成本偏差和成本绩效指数判断实际成本与计划成本是否发生较大偏离的问题。As the earned value method can not determine the degree of deviation,to which corrective measures should be taken,the effect of cost control is not ideal.In order to solve the problem an improved earned value method is proposed.The method introduces two evaluation indexes:relative cost variance and relative schedule variance,and proposes to set a threshold value for the project and its every activity according to the size of the relative cost variance.Once the relative cost variance exceeds the threshold range,corrective measures must be taken immediately.The Excel small program of cost analysis is given.The method is applied to the cost control of construction projects.The results show that as long as the basic data of cost control is input into Excel,Excel will immediately output the cost variance,schedule variance,relative cost variance and other evaluation indicators of the project and each process.By viewing the relative cost variance of activity,you'll know which activity is causing the variance.So it is convenient to monitor the cost in real time.It effectively solves the problem that it is impossible to judge whether there is a bigger deviation between actual cost and planned cost according to cost variance and cost performance index.

关 键 词：挣值法 改进 相对成本偏差 相对进度偏差 阈值 

分 类 号：F426[经济管理—产业经济] TU-9[建筑科学]