摘要
挣值法是一种现代项目成本管理方法,同传统成本分析法相比,挣值法克服了容易诱导成本管理决策误判的缺陷。通过收集X项目实际的费用数据,分别运用传统成本分析法、挣值法对X项目进行成本分析,结果表明挣值法能够全面反映项目目标控制状况,有利于项目成本管理。
The earned defects of liable cost value method, a modern project cost management method, can overcome the management decision-making misjudgement in the traditional cost analysis method. Practical cost data of X-project were collected. A cost analysis of X-project was conducted by applying the traditional cost analysis method and the earned value method. The results indicate that the earned value method can comprehensively reveal the project goal control and improve project cost management.
出处
《福建工程学院学报》
CAS
2013年第6期604-607,612,共5页
Journal of Fujian University of Technology
基金
福建省软科学基金项目(2012R0002)
关键词
挣值法
成本分析法
进度控制节点
earned value managment
cost analysis
progress control point