运用挣值法进行成本分析的实证研究

Empirical research on the application of earned value method in cost analysis

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.