有效优化建筑成本管理实现效益最大化探究  

Exploring Effective Optimization of Construction Cost Management to Achieve Maximum Benefits

作　　者：陈世健 CHEN Shi-jian(Guangdong Xinda Real Estate Co.,Ltd.,Guangzhou 510000,China)

机构地区：[1]广东信达地产有限公司,广州510000

出　　处：《价值工程》2024年第34期46-48,共3页Value Engineering

摘　　要：本文运用赢得值日已完工作预算费用(BCWP)、计划工作预算费用(BCWS)及已完工作实际费用(ACWP)三个关键指标,构建详尽的进度与成本偏差分析框架。在此基础上,引入成本差异(CV)、项目进度差异(SV)、时间差异、成本绩效指数(CPI)及进度绩效指数(SPI)五个核心指标,形成全面、动态的评估体系,精确反映项目运行状态。CPI和SPI则通过对比实际成本与预算成本、实际进度与计划进度的比例,为我们提供了关于项目绩效的直观评价。This article constructs a detailed framework for analyzing schedule and cost deviations by using three key indicators:Earned Value Management Budgeted Cost for Work Performed(BCWP),Budgeted Cost for Work Scheduled(BCWS)and Actual Cost for Work Performed(ACWP).On this basis,five core indicators including cost variance(CV),project schedule variance(SV),time variance,cost performance index(CPI),and schedule performance index(SPI)are introduced to form a comprehensive and dynamic evaluation system that accurately reflects the operational status of the project.CPI and SPI provide us with a visual evaluation of project performance by comparing the ratio of actual costs to budgeted costs and actual progress to planned progress.

关 键 词：建筑工程 成本管理 赢得值法 

分 类 号：F275.3[经济管理—企业管理]