摘 要在“互联网+”的新生态环境下,越来越多的互联网企业不满足于线上发展,开始和线下推广相结合。中国互联网的线下推广是互联网营销的最后环节,营销活动的效果直接取决于线下活动的进展效果。这就意味着一个好的线下活动是直接影响到互联网企业的收益的。本文目的是为了探索当前中国互联网行业线下活动项目的成本控制理论,主要研究腾讯大燕网旗下的企鹅会员日线下活动项目的成本控制。研究方法主要是定性与定量相结合的方式,通过访谈法、案例分析法等进行研究。通过访谈法向直属项目经理问到相关项目资金数据,以龙湾亲子嘉年华活动为案例进行成本控制分析。最后运用挣值法与甘特图法来改良互联网线下活动项目的成本控制方案。关键词:互联网线下活动;项目成本控制;企鹅会员日;AbstractIn the new environment Internet plus the Internet, more and more enterprises are not satisfied with the development of online and offline promotion combination began. The offline promotion of China's Internet is the last step of Internet marketing. The effect of marketing activities directly depends on the progress of offline activities. This means that a good offline activity will directly affect the profits of Internet companies.The purpose of this paper is to explore the cost control theory of the offline activities under the Internet industry in China, and mainly study the cost control of the penguin members under the daily line of the penguin members under the Tencent's banner. The research methods are mainly qualitative and quantitative methods, through interviews, case analysis and so on. Through interviews, direct project managers were asked about the relevant project capital data, and the case of Longwan parent child carnival was taken as a case to analyze the cost control. Finally, the earned value method and Gantt chart method are used to improve the cost control plan of the activities under the Internet.Keywords: Internet offline activitie...