摘要
近几年来，我国工程行业发展速度不断加快，人们开始更加注重造价质量，而合同变更正是影响工程造价的关键
因素。具体来说，变更会通过调整工程量、重组施工资源、改变工期安排等方式，对直接成本、间接成本、工期关联
费用形成冲击，最终造成合同价款出现明显变化。同时，不同类型的变更也会使造价发生变动。因此，本文将首先分
析合同变更引发造价变动的传导路径，之后基于不同类型，讨论其对造价形成的差异化影响，最后提出管控对策，希
望形成全链条的管控逻辑，将合同变更引发的造价变动约束在合理范围内。
关键词： 合同变更；工程造价；变动；管理控制
Abstract
In recent years, China’s engineering industry has developed at an accelerated pace, and greater attention has been
paid to cost quality. Contract changes are a key factor affecting project cost. Specifically, changes may affect direct costs,
indirect costs, and schedule-related expenses by adjusting engineering quantities, reorganizing construction resources, and
changing schedule arrangements, ultimately leading to significant changes in contract prices. Meanwhile, different types of
changes may also result in variations in project cost. Therefore, this paper first analyzes the transmission paths through which
contract changes lead to cost variation. Then, based on different types of changes, it discusses their differentiated impacts on
project cost. Finally, control countermeasures are proposed, with the aim of forming a full-chain control logic and keeping cost
variation caused by contract changes within a reasonable range.
Key words： contract change; project cost; variation; management control
参考文献 References
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