摘 要
众所周知，工程项目的实施在工程项目生命周期中，属于一个很重要的阶段，
业主可以通过招标的方式，将某工程项目的实施发包给中标的承包商。由承包商
来组织项目的一切施工工作，其中就包括了施工项目组织机构的构建；人财物的
调配和使用；根据施工图以及合同规范来实施工程项目等。而其工程项目的经济
目标可以通过工程施工成本控制来实现。在市场经济条件下，项目的成本控制不
但存在于整个项目管理中，而且在整个施工企业管理中都有着十分重要的作用，
所以，对工程项目施工成本控制的探讨显得尤其的重要。随着基建管理体制改革
的不断深化，建筑施工企业的生产方式发生了巨大的变化，从而形成了把项目管
理作为重点的企业生产经营的运作模式。但是成本管理和控制是其主要内容。项
目的成本控制，则是决定着建筑施工企业的市场竞争力的关键，所以项目的成本
控制已经成为了建筑施工企业的经营管理改革与完善的不可缺的内容。因此，研
究工程项目的成本控制对于完善投资体制的改革与加强建筑施工企业的市场竞
争力是有非常重要的现实意义的
笔者探讨了现阶段项目管理中成本与进度两者之间的相关性，并且探讨了分
离控制具体问题；接着探讨了“挣值法”、流程、数据、计算等诸多方面的内容：
利用这一理论在实践中的具体应用状况，同时引入B工程之中，总结出了这种方
法的实施过程。实践会证明：工程项目的进度和成本同步控制的“挣值法”，属
于非常有效的技术手段，主要是以货币量评定项目实施进展情况，着重于有效控
制成本与进度两个方面，这种办法总成本在7500万元，工期一年半的B工程中的
成功应用，实现项目承包合同中的成本、进度、质量、三大控制目标。本项目的
研究结果为“挣值法”在工程的项目进度和成本的同步控制中的有效应用提供了
一种可行可靠的方法
关键词：北建公司 工程项目 成本控制 进度控制 挣值法
Abstract
As we all know, the implementation of the project is a very important stage in the
life cycle of the project, the owners by way of tender, the implementation of a project
awarded to the successful contractor. Organization of all the construction work of the
project by the Contractor, including to the establishment of a construction project
organization; deployment and use of human, financial; implementation of the project
in accordance with the construction drawings and contract specification. The project's
economic goals can be achieved through the construction cost control. Under the
conditions of market economy, the cost control of the project will not only exist in the
entire project management, and has a pivotal role in the entire management of
construction enterprises, research project construction cost control is especially
important. With the deepening of our infrastructure management system, the
production of construction enterprises has undergone tremendous changes, and thus
the formation of project management as the core enterprise production and
management mode. The project cost management and control is the main content of
the project management. The project cost control, is to determine the market
competitiveness of enterprises in the key construction project cost control has become
a construction enterprise management reform and improve the indispensable content.
Therefore, the practical significance of the research project cost control is very
important to improve the investment system, strengthen the market competitiveness of
construction enterprises.
This article first analyzes the status of the relationship with separation of the
current construction project management cost and schedule control; then elaborated
on the basis of the research earned value method theory, the basic steps of the
earned value method applications, the basic data, the maincalculation method: Finally,
the introduction of advanced theory of earned value method to the synchronization
project schedule and cost control in the process of implementation of the method
given by B projects. Proved from the practice: the synchronization control method of
the schedule and cost of the project - the earned value method is a scientific and
reasonable cost control methods, and apply it to the amount of money instead of
quantities measuring the progress of the project, focused on cost and schedule
synchronization control is a scientific and rational project management ideas, the
method in the total cost of 75 million yuan, the successful application of the project B
a year and a half of the project, to achieve the progress of the project contract, quality,
cost control target three. The findings of this project provide a feasible and reliable
method for the effective application of the earned value method in the synchronous
control of the project schedule and cost.
Key words: North building engineering project cost control schedule control
earned value method