基于挣值理论的工程项目成本控制应用研究

施工企业是国民经济的支柱行业，在国民经济和社会发展中发挥着先行和基础作用。我国建筑施工企业要想在激烈的竞争中求得生存、谋取发展，迫切需要找到降低成本的新方法。文章针对目前我国施工企业成本控制存在的问题，提出了基于挣值理论的成本控制方法，以达到降低企业成本的目的。

Cost Control of Engineering Project Based on Earned Value Theory

Construction corporation is the stanchion industry in China, it plays the leading and basic role in national economy and social development. In order to survive, improve and develop in competitive market nowadays, new ways to cut the costs are seriously needed for those construction corporations. Based on the analysis of existing cost management problems of China＇s construction corporations, the costs control method is proposed based on earned value theory so as to reduce the costs.