挣值法在航空项目目标成本管理中的应用分析

Research on Implementing Earned Value Method in Aeronautic Project's Target Cost Management

本文讨论了利用挣值法分解和优化目标成本的途径,基于多级挣值法分解目标成本,追溯到末级研制单元,调整不同层级之间的目标成本差异,从而实现项目成本管理目标的合理化。该研究结果可以为我国航空工业企业和单位改善目标成本管理提供借鉴。

This paper studied the combination of target cost method and earned value method. By the multi-level earned value method, target cost can be decomposed to the final develop unit, meanwhile the deviations of target cost in different stages can be adjusted. In this way, the target cost management could be more rational. The research of this paper can give suggestions to the aeronautic enterprises and departments in China for optimizing target cost management.