随着我国建设用地的日趋紧张，国家对老旧建筑秉持着优先提升改造的战略，而以“声光电”、“艺术装置”等为主的改造已经成为公共建筑装饰工程的主流，也导致了项目实施中的参建方越来越多，项目愈加复杂，成本控制的难度不断攀升。因此，在激烈的市场竞争背景下，亟需探索更加科学、高效的建筑装饰工程成本控制方法。

本文从我国装饰工程发展历史与趋势分析着手，通过对行业市场现状的梳理，总结了装饰工程的特点，并对住宅、公共建筑和幕墙三类常见的装饰工程进行了分类分析；其次，根据建筑装饰企业的规模和市场表现将其划分为五个层级，并针对现场施工、采购和组织管理三个维度分析成本控制过程中存在的问题；第三，通过对常用成本控制方法的比选，确定了挣值法为本文的研究方法，建立了装饰项目成本控制体系，从技术、经济及组织三方面展开落地性研究；最后，将所构建的成本控制体系应用于Y公司D装饰项目中，主要包括建立项目组织结构、对工作进行WBS分解、编制时标网络计划、设置成本监测点，并对其实时数据进行挣值计算、偏差分析，针对影响项目成本的问题制定纠偏措施并执行，在竣工时取得了费用节约、进度超前等显著的成本控制效果。

本文所建立的以挣值法为基础的成本控制体系能够为装饰项目提供更高效的精细化成本管理方法，为建筑装饰企业应用挣值法开展科学的成本控制提供有益借鉴。

With the increasing tension of construction land in China, the state has adhered to the strategy of giving priority to the upgrading and transformation of old buildings. The transformation of ' sound, light and electricity ' and ' art installation ' has become the mainstream of public building decoration engineering, which has also led to more and more participants in the implementation of the project. The project is becoming more and more complex, and the difficulty of cost control is rising. Therefore, in the context of fierce market competition, it is urgent to explore more scientific and efficient cost control methods for building decoration projects.

Based on the analysis of the development history and trend of China 's decoration engineering, this paper summarizes the characteristics of decoration engineering by combing the current situation of the industry market, and classifies and analyzes the three common decoration projects of residential buildings, public buildings and curtain walls. Secondly, according to the scale and market performance of architectural decoration enterprises, it is divided into five levels, and the problems in the process of cost control are analyzed from three dimensions : on-site construction, procurement and organizational management. Thirdly, through the comparison and selection of common cost control methods, the earned value method is determined as the research method of this paper, and the cost control system of decoration project is established, and the landing research is carried out from three aspects of technology, economy and organization. Finally, the constructed cost control system is applied to the D decoration project of Y company, which mainly includes establishing the project organization structure, WBS decomposition of the work, compiling the time scale network plan, setting up the cost monitoring point, and carrying out the earned value calculation and deviation analysis of the real-time data. In view of the problems affecting the cost of the project, corrective measures are formulated and implemented, and remarkable cost control effects such as cost saving and advanced progress are achieved when the project is completed.

The cost control system based on earned value method established in this paper can provide more efficient and refined cost management methods for decoration projects, and provide useful reference for building decoration enterprises to apply earned value method to carry out scientific cost control.

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