| The tightening of national policy control and the increase of land use cost make the competition in the real estate market increasingly fierce.If enterprises want to maintain competitive advantage in the open market,they must strengthen cost control.However,at present,the cost control of real estate enterprises mainly adopts the target cost method or the traditional earned value method for cost management,regulates and controls all construction and management costs in the process of real estate construction by means of calculation,analysis,supervision and control,and then adjusts the difference between the actual cost and the target cost.However,in today’s highly competitive environment,in order to survive and develop better,real estate enterprises need to provide high-quality products with low cost and short work period to improve their competitiveness.However,the traditional target cost method and earned value method can not organically combine progress,cost and quality,which requires real estate enterprises to adopt more effective cost control methods.Based on this,this paper combs the development of cost control theory,and finds that how to better apply cost control theory to practical projects is still the main concern of company cost control at present.Therefore,taking the w project of H real estate company as the research object,this paper introduces the basic overview of the project.By analyzing the current situation of cost control of W project,it is found that there are some problems in its cost control,such as inaccurate project cost budget,unbalanced cost schedule control and unreasonable work package decomposition.Through data analysis and field investigation,it is found that the main reasons behind it are: outdated cost analysis methods,weak awareness of cost control Dynamic cost control is not timely.Then,combined with the basic situation of W project and based on the original cost control system,this paper puts forward the introduction of multi-level quality integrated earned value method.Through the WBS work structure decomposition of W project and the analysis of company cost related data,this paper demonstrates the necessity and feasibility of implementing multi-level quality integrated earned value method in W project,adds quality factors on the basis of traditional earned value,introduces quality earned value model and calculates the quality coefficient.Then,combined with budget data and actual cost data,multi-level earned value analysis is carried out for W project.According to the analysis results,it is found that the introduction of multi-level quality integrated earned value method can find out the cost schedule deviation that can not be found by the original traditional cost control method.In view of the deviation and existing problems,this paper puts forward the safeguard measures in terms of system,technology and internal management,which provides a reference for China’s real estate enterprises to strengthen cost control and analysis,and has reference significance for China’s real estate industry to promote multi-level quality earned value management. |