基于挣值法的工程项目成本偏差分析与纠偏措施 -工程造价专业

摘要

随着工程项目规模和复杂性的不断增长，成本控制已成为项目管理中的关键环节。为有效应对成本偏差问题，本研究基于挣值法（Earned Value Management, EVM）对工程项目成本偏差进行系统分析，并提出针对性纠偏措施。研究以挣值法为核心工具，通过构建成本绩效指数（CPI）与进度绩效指数（SPI）等关键指标，量化评估项目的成本与进度状态，进而识别潜在偏差来源。同时，结合实际案例数据，采用统计分析与情景模拟方法，深入探讨成本偏差的成因及其动态演化规律。研究表明，挣值法能够精准定位成本偏差的关键节点，并为制定科学合理的纠偏策略提供依据。本研究的主要创新点在于将挣值法与项目全生命周期管理相结合，提出了基于动态反馈机制的纠偏框架，该框架不仅提升了成本控制的实时性，还增强了纠偏措施的可操作性。此外，研究通过引入多维度影响因素分析，进一步完善了挣值法在复杂工程环境中的适用性。最终结论表明，基于挣值法的成本偏差分析与纠偏措施能够显著提升项目成本管理的效率与效果，为工程项目管理者提供了重要的决策支持工具。这一研究成果对推动工程项目精细化管理和可持续发展具有重要理论价值与实践意义。

关键词：挣值法；成本偏差；纠偏措施；项目全生命周期管理；动态反馈机制

ABSTRACT

With the continuous growth in the scale and complexity of engineering projects, cost control has become a critical component of project management. To effectively address cost variance issues, this study conducts a systematic analysis of cost variances in engineering projects based on Earned Value Management (EVM) and proposes targeted corrective measures. Using EVM as the core analytical tool, the study constructs key indicators such as the Cost Performance Index (CPI) and Schedule Performance Index (SPI) to quantitatively evaluate the cost and schedule status of projects, thereby identifying potential sources of variance. Simultaneously, by integrating actual case data, statistical analysis, and scenario simulation methods, the study delves into the causes of cost variances and their dynamic evolution patterns. The findings indicate that EVM can accurately pinpoint critical nodes of cost variances and provide a basis for formulating scientifically sound and reasonable corrective strategies. A major innovation of this research lies in combining EVM with the full lifecycle management of projects, proposing a corrective fr amework based on a dynamic feedback mechanism. This fr amework not only enhances the real-time nature of cost control but also improves the operability of corrective measures. Furthermore, by incorporating multi-dimensional factor analysis, the study refines the applicability of EVM in complex engineering environments. The final conclusion demonstrates that cost variance analysis and corrective measures based on EVM significantly improve the efficiency and effectiveness of project cost management, offering an essential decision-support tool for engineering project managers. This research holds important theoretical and practical significance for promoting the精细化 management and sustainable development of engineering projects.

Keywords: Earned Value Method; Cost Variance; Corrective Action Measures; Project Full Lifecycle Management; Dynamic Feedback Mechanism