引入赢得值法探讨铁路甲供料价差调整

铁路工程材料价差计算是铁路概算清理和合同管理中一项重要工作，自2006年铁道部开始全面实行甲供物资设备供应模式以来，甲供材料设备价差的计算成为一个难点。此文从赢得值法入手，分析材料设备产生价差的原因，对施工单价承包模式和总价承包模式下甲供料价差调整与计算方法进行探讨，提出甲供料价差调整可采用的计算方法。并通过实例计算验证此计算方法的适用性。

Discussion of Railway Party A Supplied Materials Price Difference Adjustment with Earned Value Management

Railway engineering material price difference calculation is an important job of railway budget estimate cleaning and contract management. Since the ministry of railways began to implement party a material supply mode in 2006, price difference calculation of party a supplied material and equipment has been a difficulty. This article analyses the reason of producing material equipment price with the earned value management, discusses party a supplied material price difference adjustment and calculation method un- der the construction unit price contract mode and the total price contract mode, and puts forward a useful calculation method. Through the calculation of example, the applicability of the presented calculation method is validated.