在旅游业日益发展,旅游业产值逐年增加的背景下,以TH旅游度假区项目为例,对项目成本管理相关问题进行分析。首先,分析旅游度假区现有的旅游资源、项目总体定位和发展战略;其次,对度假区项目成本控制具体分析,主要从项目资金筹措及使用计划、度假区项目成本估算和成本预算三方面展开;再次,运用挣值分析法对项目2014年6月至2015年12月的成本和进度情况进行评价;最后,针对该项目存在成本超支和进度延误的问题,从成本管理人员、项目施工进度、项目质量、项目物料提出控制措施,旨在实现项目建设的成本最小化,提高旅游度假区的市场竞争力。 With the development of tourism industry and the increasing output value of tourism industry, this paper analyzes the related problems of project cost management by taking TH tourism resort project as an example. Firstly, it analyzes the existing tourism resources, the overall project orientation and the development strategy of the tourism resort; Secondly, the concrete analysis of the cost control of the resort project mainly includes three aspects: the project financing and the utilization plan, the cost estimation of the resort project and the cost budget Thirdly, using the EVM method to evaluate the cost and progress of the project from June 2014 to December 2015. Finally, in view of the problems of cost overruns and delays in the project, from the perspective of cost managers, project construction progress, Project quality, project material control measures proposed to achieve the project to minimize the cost of construction, tourism resorts to improve the market competitiveness.