【摘要】 针对航空装备项目成本绩效管理复杂的问题,研究挣值分析方法在航空装备项目成本绩效评价中的应用。首先介绍了挣值分析的基本概念和分析指标;其次阐述了利用挣值分析进行成本绩效评价的基本原理,并与传统成本管理进行了比较;最后,通过一个案例,说明挣值分析在航空装备项目成本绩效评价中的优越性。更多还原

【Abstract】 The theme of this paper is the application of Earned Value Analysis in cost performance evaluation of aviation equipment project. First,the basic concept and indices of Earned Value Analysis were introduced.Then,the basic principle of cost performance evaluation using Earned Value Analysis was set forth. The advantages of Earned Value Analysis were revealed by comparing it with the traditional cost management method. At last,through a case,the application of Earned Value Analysis in cost performance evaluation of aviation equipment project was illustrated and its superiority was demonstrated.更多还原