| Since the 13th Five Year Plan,the total number of urban cars has been continuously increasing,but the construction speed of parking facilities has lagged behind the growth rate of car ownership,resulting in a huge gap in the supply of parking spaces.Driven by huge market demand,the underground parking industry has rapidly developed,and using underground space to build parking lots plays an important role in solving the urban parking dilemma.The expansion of the underground parking lot industry market has brought more development opportunities to construction enterprises,but at the same time,enterprises are also facing more intense competition.From a market perspective,cost control capability is the future competitiveness of an enterprise.The underground parking lot project has the characteristics of complex construction conditions,large engineering quantities,and high one-time investment.In the traditional construction cost control model of underground parking lot projects,construction period and quality are frequently considered factors,and cost accounting is often carried out after the event.Effective cost control is not carried out in advance and during the event,resulting in poor project cost control effect,project profits being compressed to varying degrees,and causing losses to the enterprise.Therefore,adopting scientific cost control methods to effectively reduce project construction costs is of great significance for helping enterprises gain an advantage in the fierce market competition.The paper takes the underground parking lot project of S Company as the research object,using field research method,case study method,comparative analysis method,and earned value method.On the basis of sorting out the relevant theories of construction project cost control,earned value method,and domestic and foreign research literature,this paper analyzes the current cost control status of S Company’s underground parking lot project from the aspects of project overview and early cost control situation.It was found that there are problems in project cost control,such as an incomplete cost control system,separation of cost and schedule control,and a lack of effective dynamic cost control.By analyzing the necessity and feasibility of applying the earned value method in the cost control of S Company’s underground parking lot project,this paper attempts to optimize the construction cost control of the project using the earned value method to solve the problem of cost loss in the early stage of the project.During the project construction process,by means of project work breakdown structure,establishment of work responsibility allocation matrix,preparation of project schedule and cost plan,and indicator calculation,the cost schedule deviation of project sub projects was analyzed,and the reasons for the deviation during the project cost formation process were accurately analyzed.Targeted corrective measures were taken.By analyzing the cost control situation in the later stage of the project and comparing the differences in economic indicators before and after the application of the earned value method,it has been proven that the optimization approach can improve the effectiveness of project cost control,and it is expected to achieve project cost control goals and increase project profit margins.To ensure that S Company has achieved the expected results in applying the earned value method for construction project cost control for the first time,corresponding guarantee measures are proposed from organizational,technical,and economic aspects.By conducting research on the application of earned value method in the cost control of S company’s underground parking lot project,we have helped S company solve the problems of early project schedule delays and cost overruns,improved S company’s construction project cost control level,and enriched the application field of earned value method in domestic construction project cost control. |
