项目的挣值管理(Earned Value Management,EVM),是用与进度计划、成本预算和实际成本相联系的三个独立的变量,进行项目绩效测量的一种方法。它比较计划工作量、WBS的实际完成量(挣得)与实际成本花费,以决定成本和进度绩效是否符合原定计划。相对其他方法,它是更适合项目成本管理的测量与评价方法。挣值管理可以在项目某一特定时间点上,从达到范围、时间、成本三项目标上评价项目所处的状态。与挣值分析密切相关的三个基本参数是:①计划值(PV),又叫计划工作量的预算 Earned Value Management (EVM) of a project is a method of measuring project performance using three independent variables linked to schedule, cost estimate, and actual costs. It compares the planned workload with the WBS’s actual accomplishment (earned) and actual costs to determine if the cost and schedule performance are in line with the original plan. Compared with other methods, it is more suitable for project cost management measurement and evaluation methods. Earned value management can evaluate the status of the project from the three goals of reaching the scope, time and cost at a specific time point of the project. The three basic parameters that are closely related to the earned value analysis are: ① The planned value (PV), also called the planned workload