摘 要 随着房地产市场宏观经济调控，施工企业逐步进入微利时代。对于国有大中型施工企业来说，成本管理仍然采用粗放式管理，使得经济效益不断减少；甚至在施工过程中，有些项目管理人员认为成本控制仅仅是个别部门的事情，制度不能有效执行，施工过程各项数据未能有效的传递，不能掌握施工现场动态变化，及时采取有效的措施降低成本，严重影响了施工企业的发展。所以针对项目成本管理开展分析有较为重要的指导意义。本文应用成本控制和施工项目相关理论，基于挣值法对C公司Q项目的成本管控进行了深入研究，主要研究成果与结论如下： （1）C公司作为国企，受改革开放体制的影响，在成本控制方面依旧有着管理粗放、管理链条冗长、成本费用超支等情况。传统成本控制手段往往割裂了项目成本和进度之间的关系，缺乏成本、进度的统一度量标准。挣值法有助于解决所存在的成本、进度脱节，对项目成本控制更加有效，为C公司成本控制的研究提供了一个努力的方向。 （2）挣值法较传统成本分析方法能及时发现项目管理过程中发现的问题，对问题能及时纠偏，使项目尽快回到正常轨道上来，按照计划进度进行施工。 （3）挣值法较传统成本控制分析方法，对过程中出现的进度偏差能及时预警，督促项目管理人员建立相关的应急预案，及时调整进度计划，优化进度计划，从另一方面节省成本，成本和进度得到有效控制。 （4）挣值法较传统成本控制分析能提高员工工作积极性。挣值法在成本控制过程中，能明确项目每位员工的工作，与员工绩效挂钩，充分落实项目经理责任制，使得全员意识到成本控制的重要性，也能提高项目的经济效益。 本研究为C公司房建工程Q项目成本管理优化提供了理论依据和指导，为相似房建工程项目的成本管理提供了参考。

Abstract With the macroeconomic regulation and control of the real estate market, construction companies entered the era of low profits. For state-owned large and medium-sized construction enterprises, cost management still adopts extensive management, which leads to the continuous loss of economic benefits. Even during the construction process, some project managers believe that cost control is only a matter for a certain department, and the system is difficult to implement. Data information cannot be effectively transmitted, and dynamic changes in the construction site cannot be grasped in time. Effective measures can not be taken in time to reduce costs, which greatly hinders the development of construction enterprises. Therefore, research on project cost management of construction enterprises has important practical guiding significance. This paper applies the theory of cost control and construction project,Based on earned value method, the cost control of Q project of C company is deeply studied,The main research results and conclusions are as follows: (1) As a state-owned enterprise, C company is affected by the reform and opening up system. In terms of cost control, there are still extensive management, lengthy management chain, and cost overruns. Traditional cost control methods often break the relationship between project cost and schedule, and lack uniform metrics for cost and schedule. The earned value method changes the problem of cost and schedule disconnection in project management, and it is more effective for project cost control, which provides a direction for C company's cost control research. (2) The earned value method can find out the problems found in the project management process in a timely manner compared with the traditional cost analysis method, correct the problems in time, and return the project to the normal track as soon as possible, and carry out the construction according to the planned progress. (3) The earned value method is more traditional than the traditional cost control analysis method. It can promptly warn the progress deviations in the process, urge the project management personnel to establish relevant emergency plans, adjust the schedule in time, optimize the schedule, and save costs on the other hand. Cost and schedule are effectively controlled. (4) The earned value method can improve the enthusiasm of employees compared to traditional cost control analysis. In the cost control process, the earned value method can clarify the work of each employee of the project, link with employee performance, and fully implement the project manager responsibility system, so that all employees realize the importance of cost control and improve the economic benefits of the project. This study provides theoretical basis and guidance for the optimization of Q project management of C company's housing construction project, and provides reference for cost management of similar housing construction projects.