［摘　要]　结合工程总承包的工作实践，提出利用Excel的链接、自动汇总、逻辑判断、自动计算等功能，通过对项目收入和成本进行分解，对影响项目成本的各种要素进行分类汇总，建立一套基于Excel功能的总承包项目成本分析体系，从而实现对项目全过程成本变动进行即时分析。

［关键词]　Excel,成本分析,总目标,分目标,即时控制

Abstract: Combining with the practices of project general contract, proposes to utilize the functions of Excel such as link, automatic calculation and logic judgment, auto-calculation. Subtotals the elements that influencing project cost through decomposing the cost and income of project, then establishes a project general contract cost analysis system based on Excel, thus realizes real-time analysis for the cost in the entire project items.

Key words: Excel; cost analysis; general goal; divisional target; real-time control

［参考文献]

［1]Excel Home.EXCEL应用大全［M].北京：人民邮电出版社，2008.

［2]GB50500-2008建设工程工程量清单计价规范［S].

［3]GB50500-2008建设工程工程量清单计价规范.宣贯辅导教材［S].

建筑经济，2012（2）：56-59