摘要
为了进一步提高施工项目成本管理水平,在现行施工成本管理方法中,综合应用盈亏平衡分析法和赢得值法.利用盈亏平衡分析法进行成本预测,制订详细和可行的成本管理计划.利用赢得值法对成本管理进行分析和考核.结合邱圩节制闸混凝土工程进行成本管理,制定切实可行的成本管理计划.施工中及时发现成本偏差,并做出相应调整,最终实现了15.6%盈利水平,比预期目标值高出5.6%.
In order to improve cost management level of project engineering,break-even analysis and earned value management are applied in current cost management.We use break-even analysis to carry out cost forecast and establish detailed and feasible cost management plan.Then we use earned value management to carry out analysis and evaluation on cost management.Combing cost management of concrete work in Qiuwei regulator,we make feasible cost management plan.During construction,we discover the cost variance in time and make corresponding adjustment.Finally we realize the profitability of 15.6% which is 5.6% higher than expectation.
出处
《江苏建筑职业技术学院学报》
2015年第1期17-20,共4页
Journal Of Jiangsu Vocational Institute of Architectural Technology
关键词
成本管理
盈亏平衡
赢得值法
施工项目
盈利水平
cost management
break-even
earned value management
construction project
profitability
