Research On The Application Of Improved Earned Value Method In Cost Control Of Shipbuilding Projects

The development of market economy has made the competition of shipbuilding companies more and more fierce.If enterprises want to maintain a competitive advantage in an open market,they must strengthen cost control.At present,the cost control of shipbuilding enterprises is mainly to manage the target cost according to the established method,calculate,analyze,regulate and supervise all the production and construction costs and management costs that constitute the cost of the ship product,and timely discover the difference between the actual cost and the target cost.deviation.However,this ignores the completion of the schedule and may seem to save costs.As a result,the actual amount of work completed is much lower than the planned amount.The actual situation is still overspending.Therefore,the traditional methods used by shipbuilding companies sometimes cost Analysis and management are of little significance.The solution of this problem is of guiding significance to the cost control of shipbuilding enterprises,and is beneficial to the realization of cost targets and profits of enterprises.This paper proposes an improved earned value method to solve the above problems,because compared with the traditional cost analysis method,the earned value method introduces an intermediate variable “earned value“ to solve the problem of ignoring the amount of work done in cost analysis Good purpose of cost control.Based on the review of the current status of shipbuilding cost control and earned value method and related theories,this paper analyzes the characteristics of shipbuilding cost control,and explains the reasons and advantages of introducing improved earned value method for shipbuilding projects.In view of the deficiencies of the earned value method in the application of shipbuilding project cost control,combined with the characteristics of shipbuilding project production,the earned value method was improved,the parameter part was improved using the multi-level earned value method,and the completion cost estimation was improved using the change point theory.Later,the earned value method control process is combined with the shipbuilding production process and organization,and the application of shipbuilding cost control based on the improved earned value method is studied.Finally,the improved shipbuilding cost control mode is applied to a shipbuilding project,and theimprovement is demonstrated The actual operability of the earned value method in shipbuilding cost control.The research in this paper expands the system of earned value theory and proposes an improved earned value method suitable for use by shipbuilding companies,which can provide reference for the promotion of earned value management in China’s shipbuilding industry and provide references for China’s shipbuilding companies to strengthen cost control and analysis.