第二，提出问题解决方案。为了提高项目利润，公司在2017年实施DWS项目成本
管理变革，在项目中试行引入基于关键路径的挣值法进行项目成本管控。同时，详细论
述解决方案的管控流程
第三，以D项目为例子，将制作过程中的组装调试环节独立成一个子项目进行挣值
管理。在项目进行的过程中，取5个检查点进行动态监控，通过实时数据分析使项目负
责人及时得到最真实的项目成本和进度数据，及时发现偏差，查找原因，进行纠偏。最
终项目按期完工并节省了成本
本文通过对S公司DWS项目成本管控问题分析，将挣值分析理论运用到解决企业
营运活动中遇到的实际问题，促进了企业管理效率的提升，同时对其他同类型企业有现
实借鉴作用
关键词：成本管控；定制化；挣值法
II
Abstract
In order to improve the situation of low profit in DWS projects, S company analyzed the
main reason for this problem. It come to an include that the out-of-control project
management is the main problem. To solve this problem, S company introduced the earned
value method based on the critical path in the project to control the project cost. The detailed
analysis process is as follows.
Firstly, by analyzing the profit data of DWS customized projects in 2016, we drew the
conclusion that the negative profits of the project account for 61%. After analyzing the
problem, the out-of-control cost management of S company resulting in low profit rate.
Secondly, in order to improve the profit of the project, the company implemented the
cost management change of the DWS project in 2017. In the project, the project cost control
was introduced into the project based on the earned value method based on the key path. At
the same time, the control process of solution was discussed in detail.
Finally, took the D project as an example, made the assembly and debugging link in the
production process separated into a sub project to make earned value management. In the
process of the project, took 5 checkpoints for dynamic monitoring, through real-time data
analysis to make the project manager getting the most real project cost and progress data in
time, found the deviation in time, found the reason, and rectified the deviation. Finally, the
project was completed on schedule and saved the cost.
Through the analysis of the project cost controlling, this paper used the earned value
analysis theory to solve the actual problems encountered in the operation of the enterprise,
and promoted the improvement of the efficiency of the enterprise management, which could
be a practical reference for other types of enterprises.
Keywords： Cost Controlling; Customized; Earned Value
III
目 录
摘 要 ....... I
Abstract . II
图表目录 ........... V
第一章 引 言 .... 1
1.1写作背景及研究意义 ... 1
1.2国内外研究现状 ........... 1
1.2.1 国外研究现状 .... 2
1.2.2 国内研究现状 .... 3
1.3 研究内容与方法、技术路线 .. 5
1.3.1 研究内容5
1.3.2 研究方法6
1.3.3 论文结构6
1.3.4 技术路线7
第二章 S公司DWS定制化项目背景和问题分析 .... 8
2.1 S公司基本情况8
2.1.1 S公司简介 .......... 8
2.1.2 S公司组织架构和组织分工 ...... 8
2.2 定制化DWS项目人工成本控制的现状和问题 ..... 10
2.2.1 定制化DWS项目特点和成本管控模式 ....... 11
2.2.2 定制化DWS项目成本管控问题 ....... 14
2.2.3 定制化DWS项目成本管控问题分析 ........... 16
2.3 本章小结 ........ 18
第三章 基于挣值法的成本问题解决方案 .... 19
3.1 成本管控的总体原则和目标19
3.1.1 成本管控的原则 .......... 19
3.1.2 成本管理的目标 .......... 20
3.2 成本管控方法的选择21
3.2.1 定制化DWS项目成本管控方法选择的影响因素 ... 21
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