刘欣乐

建设项目成本效能分析

Construction project cost effectiveness analysis

刘欣乐  李建峰  谢宇婷

长安大学建筑工程学院，西安市，710064

Xinle Liu   Jianfeng Li   Yuting Xie

the school of Civil Engineering， Chang，an University， Xi'an， Shanxi， China，710064

　　摘要：面对建筑市场日益激烈的竞争形势，施工企业只有加强其建设项目成本控制，才能不断提高自身的施工及管理水平，促进企业发展壮大。成本效能分析将施工企业的项目成本分为基本成本与效能成本两部分，重点分析效能成本可从哪些方面为项目成本控制带来收益、量化其收益价值，并提出成本效能分析的实施方法，以帮助施工企业衡量其成本的使用效果、寻找成本与质量及工期的最佳结合点，最终实现企业成本价值最大化。

　　关键词：效能成本；效能收益；成本效能分析

　　Abstract： Facing the increasingly fierce competition in construction market， only by strengthening the construction project cost control and improving its construction and management level can the construction enterprise develops itself. Cost effectiveness analysis divides enterprise project cost into two parts， i.e. basic cost and effective cost， focuses on the analysis of the profits that effective cost brought about and quantifies the profits， and puts forward the implementation method of cost effectiveness analysis to help construction enterprises measure the cost effect，seek the best combination of the cost and the quality and ultimately realize the value maximization of enterprise cost.

　　Keywords： Effective cost； Efficiency gains； Cost effectiveness analysis