CAJ | 학술논문

通过将改进后的因素分析法引入到挣值管理的成本偏差分析中，提高传统挣值法的成本偏差分析能力。总结了传统因素分析法的原理；为了消除传统因素分析法在替代顺序变化时引起的成本差异值偏差，提出了各因素共同成本差异值的分配方法，从而找到了各个因素变动的实质性原因。在对因素分析法的实质进行分析的基础上，将其引入挣值管理的成本偏差分析中，细化偏差原因分析，从而确定各个因素的变化对成本偏差的影响程度。并通过一个算例分析，验证改进后的因素分析法在挣值管理中应用的有效性。
통과장개진후적인소분석법인입도쟁치관리적성본편차분석중，제고전통쟁치법적성본편차분석능력。총결료전통인소분석법적원리；위료소제전통인소분석법재체대순서변화시인기적성본차이치편차，제출료각인소공동성본차이치적분배방법，종이조도료각개인소변동적실질성원인。재대인소분석법적실질진행분석적기출상，장기인입쟁치관리적성본편차분석중，세화편차원인분석，종이학정각개인소적변화대성본편차적영향정도。병통과일개산례분석，험증개진후적인소분석법재쟁치관리중응용적유효성。
The deviation analysis ability of the traditional earned value is not ideal for the construction project management. The improved factor analysis method has been introduced in the cost variance evaluation and prediction of the EVM. Firstly,the principle of the traditional factor analysis method is summarized. Secondly,in order to eliminate the disparity value error generated from changing factors sequences of the traditional factor analysis method,the substantive reasons why the factors change are proposed. By introducing the improved factor analysis method with EVM,the theory can explain the reasons of the cost variances occurence and determine how much it costs when the various factors changes in the project. At last,a practical example shows that the improved factor analysis method is raised to rich the deviation analysis of earned value method.