工程项目目标成本与进度控制方法研究

市场经济条件下快速变化的市场环境对传统的项目成本与进度控制方法提出了挑战,为获得项目预定的效益,增强对项日的控制能力,本文将研究成果——目标成本管理与作业成本管理相结合的理论和方法——应用到项目管理中,将项目的目标成本层层分解到每一道工序,使目标成本成为象时间一样的约束条件标注在项目工序上,以形成一个费用矩阵。并通过对成本偏差和成本变率,对每一道工序进行成本和进度的控制,实现工程总目标成本与进度要求。

Project Object Cost and Time Control Reseach

The control method of the cost and schedule of project has met some challenges for the market is changing day by day, in order to obtain the benefit of project and confirm the control of project , the paper uses the result of our research the method of Target Cost Management and Activity-Based Cost Management -to decompose the project' s total object cost to every activity , and makes target cost as resources as time , then obtain a cost matrix . Through the compute of cost deviation and cost variant rate, one can control both cost and schedule of every activity, then the total target cost and schedule of project can be controled.