1引言随着经济体制改革的深入和市场竞争的加剧,施工企业能否生存和发展关键在于能否为社会提供质量高、工期短、造价低的施工建筑产品。项目成本管理的重中之重应该是占整个项目成本60%~70%的物资成本。如何管理控制好项目的物资成本,成为项目普遍关注的问题。在各种成本控制方法中,挣值管理的优势在于其能够通过分析项目物资成本,发现施工进度和物资成本的偏差,控制物资消耗,提高项目绩效。下面,把挣值理论引入施工项目物 1 Introduction With the deepening of economic reform and intensified market competition, the key to whether a construction enterprise can survive and develop lies in whether it can provide society with high-quality construction projects with short construction period and low construction costs. The most important project cost management should be accounted for 60% to 70% of the cost of the entire project cost of materials. How to manage and control the material cost of the project has become a common concern of the project. Among the various cost control methods, the advantage of earned value management lies in that it can control the material consumption and improve the project performance by analyzing the project material cost, finding the deviation of construction progress and material cost. The following, the theory of earned value into the construction project