房地产企业全面成本管理体系研究

发布时间：2018-01-01 00:39

本文关键词：房地产企业全面成本管理体系研究　出处：《华南理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来我国房地产行业竞争越来越激烈，企业要想在竞争中立于不败之地，就要在保证工程项目安全、质量、工期的情况下，尽最大的努力降低工程成本。而我国中小型房地产企业使用的传统成本管理体系具有组织架构和管理制度不完善、成本管理意识存在误区和成本管理方法落后等问题，造成成本不能得到有效控制。为摆脱目前困境，中小型房地产企业亟待寻求一套先进的成本管理体系来指导其改革创新，实现高效的成本管理。本文以全面成本管理理论为指导，期望构建一种新的成本管理体系，以期优化中小型企业成本管控，更好的节约社会资源。本文首先介绍了论文研究的背景和国内外研究概况。其次，对工程项目成本管理和工程项目全面成本管理两个方面的基本理论进行了详细的探讨，概括了传统成本管理存在的问题和全面成本管理的优势。然后，从成本管理的组织架构、制度流程、过程、信息化等方面构建了全面成本管理体系，并对全面成本管理体系的运行进行了探讨，明确了该体系的运行原则，，深入阐述了全面成本管理体系中的目标成本管理、动态成本管理等方法在房地产项目成本管理中的应用。最后，结合工程项目实例分析全面成本管理体系的组织架构、成本管理制度和目标成本管理的实施，并对工程项目开发过程的各阶段成本控制提出了一些有效的措施。
[Abstract]:In recent years, the competition of real estate industry in our country is becoming more and more fierce. If enterprises want to be invincible in the competition, they should ensure the safety, quality and time limit of the project. Try our best to reduce the project cost. But the traditional cost management system used by the small and medium-sized real estate enterprises in China is not perfect in organizational structure and management system. There are some problems in cost management consciousness, such as the misunderstanding of cost management consciousness and the backward methods of cost management, which result in the cost being unable to be effectively controlled, in order to get rid of the current predicament. Small and medium-sized real estate enterprises urgently need to seek a set of advanced cost management system to guide their reform and innovation to achieve efficient cost management. A new cost management system is expected to optimize the cost control of small and medium-sized enterprises and save social resources. This paper first introduces the background of the paper and the research situation at home and abroad. Secondly, the basic theory of engineering project cost management and engineering project total cost management are discussed in detail. Summarized the problems of traditional cost management and the advantages of total cost management. Then, from the cost management organizational structure, system process, process, information and other aspects of the overall cost management system. And the operation of the overall cost management system is discussed, the operating principle of the system is clarified, and the target cost management in the overall cost management system is expounded in depth. The application of dynamic cost management in real estate project cost management. Finally, the paper analyzes the organization structure of total cost management system, cost management system and the implementation of target cost management. Some effective measures are put forward for the cost control in each stage of the project development process.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

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