本文聚焦于工程总承包（EPC）模式下的建设成本管理问题，旨在探索一种能够兼顾成本控制与项目整体经济效益提升的成本管理工具。尽管价值工程作为一种科学的成本优化手段，在理论上能有效指导EPC项目降低成本并增强盈利能力，但在实际操作中，其潜力往往未被充分挖掘和利用。因此，本文的核心目的是整合价值工程原理，总结出一套适用于EPC项目的成本管理的工具和方法，确保从初步估算至最终结算的全程成本管控，进而促进项目经济效益的最大化。 本文首先系统梳理了EPC项目成本管理和价值工程的理论研究现状，深入分析了EPC项目管理的特点和成本管理的难点，总结了价值工程应用于EPC项目的原理和方法，阐述了价值工程在W项目成本管理的应用需求，为后续案例研究提供理论支撑。 在总结适用的管理工具过程中，为克服模糊层次分析法因主观赋权可能带来的不确定性，引入了熵权法对其评价值进行了修正，以提升了其评价值的客观性，从而结合价值工程法筛选出优化对象，对方案进行改进。 以实际在建的EPC项目W为例，对成本管理进行剖析和整理，吸取该项目成本管理的经验，指出了其在成本管控中的问题和不足，还针对性地总结了一套适用于EPC项目的成本管理方法，即基于熵权-FAHP的价值工程法。运用此方法后，项目各项功能指标得到全面而客观的评价，功能权重的确定更为准确，为后续的优化决策提供了更为客观的依据。基于此评价，研究选取了最具优化潜力的分部分项工程作为改进对象，实施了方案改进，实践结果彰显了该方法在成本管理和经济效益提升上的显著成效，同时也验证了基于熵权-FAHP的价值工程法在EPC项目中的有效性和实用性。 本文的研究聚焦EPC项目成本管理在设计-施工阶段面临的挑战，运用了基于熵权-FAHP的价值工程法，总结出一套实用的成本管理工具和方法。这一方法不仅成功降低了建设成本，还显著提高了项目经济效益，为实际决策提供了有力的支持。本研究的结果和方法有望在未来进一步推广应用于更多EPC项目，为企业实现更高效的项目执行和更高的经济效益提供了一些实际经验的参考。

This study focuses on the construction cost management issues under the Engineering, Procurement, and Construction (EPC) model, aiming to explore a cost management tool that balances cost control and overall project economic benefits. While value engineering as a scientific cost optimization method theoretically can effectively guide EPC projects in cost reduction and profitability enhancement, its potential is often underutilized in practical operations. Therefore, the core purpose of this study is to integrate value engineering principles to develop a set of cost management tools and methods applicable to EPC projects, ensuring full cost control from preliminary estimation to final settlement, thereby maximizing project economic benefits. The study first systematically reviews the theoretical research status of cost management in EPC projects and value engineering, delves into the characteristics of EPC project management and the challenges of cost management, summarizes the principles and methods of applying value engineering to EPC projects, and elucidates the application requirements of value engineering in cost management of Project W, providing theoretical support for subsequent case studies. In the process of summarizing applicable management tools, to overcome the uncertainty that subjective weighting in the Fuzzy Analytic Hierarchy Process (FAHP) may bring, the study introduces the Entropy Weight Method to adjust its evaluation values, enhancing the objectivity of its evaluations. This, combined with the value engineering method, selects optimization targets and improves solutions. Taking the example of an ongoing EPC project W, the study analyzes and organizes cost management, draws lessons from the project‘s cost management experiences, identifies issues and shortcomings in cost control, and specifically outlines a set of cost management methods suitable for EPC projects, namely the value engineering method based on Entropy Weight-FAHP. Applying this method provides comprehensive and objective evaluations of various functional indicators, more accurate determination of functional weights, and a more objective basis for subsequent optimization decisions. Based on this evaluation, the study selects the subdivision engineering projects with the most optimization potential as improvement targets, implements solution improvements, demonstrating significant effectiveness in cost management and enhancing economic benefits. It also validates the effectiveness and practicality of the value engineering method based on Entropy Weight-FAHP in EPC projects. This study focuses on the challenges faced in cost management of EPC projects during the design-construction phase, utilizing the Value Engineering method based on Entropy-Weighted FAHP. It summarizes a practical set of cost management tools and methods. This approach not only successfully reduces construction costs but also significantly improves project economic benefits, providing strong support for practical decision-making. The results and methods of this study are expected to be further promoted and applied to more EPC projects in the future, offering practical experience for enterprises to achieve more efficient project execution and higher economic benefits.