The Research On Cost Control Optimization Based On Improved Earned Value Method

In the severe external market environment,to maintain a leading status in dogeat-dog market,building decoration enterprises must continuously improve the project cost control’level.Establishing a scientific project cost control model can improve the accuracy of project cost accounting for architectural design enterprises,and is conducive to timely and precise cost control.At present,most building decoration enterprises in our country still use traditional cost control methods,which is not conducive to enterprises to improve cost control efficiency.The improved earned value method is developed from the traditional earned value method.It is more accurate on the basis of distribution and more refined on cost accounting,which is conducive to improving the level of enterprise cost control.Based on the improved earned value method,this paper analyzes the cost control of the first phase of the Zhongjian Jinghecheng project of Hunan Chuqiang Company.The study found that there are many problems in the cost control of the project: rough project cost classification,resulting in inaccurate deviation analysis;failure to distinguish the key path of the project in the cost control process,resulting in delays in the construction period and increased lost labor costs;ignoring quality control in the cost control process,resulting in the need for rework.Significantly increased costs.In view of the above problems,this paper attempts to optimize the cost control mode by adopting the improved earned value method in the cost control of the Zhongjing Jinghe City project,using the multi-level earned value method,the critical path method and the quality earned value method respectively in the improved earned value law enforcement to design a cost control model.Using the multi-level earned value method,the project cost of the Zhongjian Jinghe City project is decomposed down to the third level;under the critical path method,by comparing the construction periods of different construction paths,the longest total construction period is selected as the key Under the quality earned value method,through the Delphi method,the quality is quantified in the form of expert scoring,and the product of the original project earned value and the quality compliance index is used as the quality earned value to control the quality.Analyze the implementation effect of the improved earned value method in the first and second phases of the project,and find that the multi-level earned value method can well refine the specific reasons for the deviation,which is convenient for the project team to make immediate improvements and control the progress and cost;critical path The earned value method reveals the hidden delays of major projects,which can avoid the situation that cannot be successfully completed and reduce the cost of lost work;the quality earned value method can realize the timely control of quality,which is beneficial to avoid the adverse consequences of multiple rework of the project and increase the cost..Finally,safeguard measures are put forward in terms of improving the overall quality of personnel and cost control awareness,improving cost control related systems,and establishing a sound cost control information system.Finally,it is concluded that the improved earned value method can indeed make a better contribution to the cost control of Chuqiang Company,and effectively solve the situation that Chuqiang Company lacks high-quality management personnel to analyze the precise causes of cost differences and Chuqiang Company’s neglect Rework caused by quality ultimately leads to increased costs.And provide a certain reference meaning for the research and improvement of the earned value method in the practical application of architectural design enterprises.This thesis uses the cost control of the first phase of the Jinghecheng project to design the implementation plan of the multi-level earned value method,which is conducive to the optimization of the cost control of the subsequent projects and the improvement of the cost control level of Chuqiang Company.Meanwhile,the conclusions can also refer to improving the practical application of earned value method in architectural design enterprises.