国际工程总承包项目成本效益分析方法与应用

Method for cost-profit analysis in international EPCC project and application

结合国际工程总承包项目成本效益分析的实践,总结提出了国际工程总承包项目成本分解结构和应用挣值管理(EVM)原理创建项目成本效益分析表及其动态更新的新方法。某EPCC总承包项目的案例分析表明所提出的方法不仅可以查找问题,还可以为及时采取纠偏或预防措施提供一系列支持:(1)成本与进度的绩效情况,为查找问题提供了明确的方向;(2)当累计CPI或累计SPI不大于0.95,并且完工成本估算超出控制目标成本5%时,需及时采取纠偏或预防措施;(3)项目成本效益分析图表为项目成本控制提供早期的预警信号,提高了项目成本控制的有效性,为确保项目效益提供了有效的途径。

Based upon the practice of cost-profit analysis for an international EPCC project, a new practi- cal method to prepare the project cost-profit analysis table and update dynamically is proposed based on project cost breakdown structure and application of the earned value management （EVM） principle. The EPCC pro- ject case study shows that the problems can be timely found with this method, which can provide a timely sup- port for taking corrective or preventive measures. （ 1 ） Cost and schedule deviation and its performance will provide a clear direction to find the problems; （2） It is necessary to take corrective or preventive measures im- mediately when the cumulative CPI ≤0.95 or the cumulative SPI ≤0.95, and the completion cost estimation exceeds 5% of the target cost; （3） Cost-profit analysis chart for project cost control can provide early warning signals, and the effectiveness of project cost control is improved. It provides an effective way to ensure the profit of EPCC project.