哈尔滨市河柏小区廉租住房项目成本管理研究

发布时间：2018-01-12 17:25

本文关键词：哈尔滨市河柏小区廉租住房项目成本管理研究　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：住房是一个家庭安居乐业的基本保障，拥有一套舒心的住房是一个家庭稳定的基础。随着近些年我国房价的上涨，住房问题对于大多数家庭来讲变得严峻。尤其是低收入群体的住房问题，得到了全社会范围的关注，是我国政府及我党都十分关注的问题。低收入群体的住房问题解决得好坏不仅关系着千万个家庭的团结和睦，也关系着社会的发展和稳定。由于低收入群体的收入较低，，而过高的房价远远地超出了低收入群体家庭的可支付能力。他们想依靠自身的努力购买一套自己的住房难度非常之大。因此，为了解决低收入群体的住房问题，我国政府建立了住房保障制度。其中廉租住房是解决这一问题的有效途径之一，廉租住房在本质上体现了政府在住房领域的社会保障职能，廉租住房是向本市非农业常住户口的最低收入家庭和其他需要保障的特殊家庭提供的租金补贴，或以低廉租金配租的具有社会保障性质的普通住宅。由于廉租住房并不是盈利为目的，而且国家财政提供了许多的支持。因此廉租住房的建设成本控制是一个重要的问题。控制廉租住房的生产成本能够节省国家财政支出，有助于及早落实我国政府的民生工程，尽快解决我国低收入群体的住房问题。本研究以黑龙江省哈尔滨市河柏小区的廉租住房项目为例，深入剖析住房建设的过程中成本管理存在的问题，并分析这些问题的成因。以期为节省廉租住房的建设成本，加强廉租住房建设的监督提供一些理论依据和经验。本研究通过对廉租住房项目工作状况的实际考察，并且与项目的负责人员的深度访谈，发现该廉租住房项目的成本上主要存在以下几个问题：（1）采购成本较高，主要表现在采购过于分散、采购部门与其他横向职能部门信息不对称、采购部门工作程序的被不合理地简化等；（2）成本预算过程中存在如下问题，在某些预算指标上没有明确的数量、使用的方法比较落后；（3）在成本监督过程中的主要问题表现成本监督不够深入和彻底。本研究认为，导致这些问题的主要原因包括采购部门权利地位的边缘化、整个项目的信息化水平低、项目成本管理观念落后、考核机制不完善。根据这些问题和成因，本研究最后给出了改善成本管理的一些方法和建议，首先要实现技术与经济的相融合；其次，加强对原材料采购的管理；再次，建立项目效益评价体系，并与项目人员的薪金挂钩。最后，引入先进的成本管理理念，采用先进的成本管理方法。
[Abstract]:The housing is a basic guarantee for a family to live and work in peace, have a comfortable housing is the foundation of a stable family. In recent years China's housing prices, housing problem is difficult for many families, especially the housing problems of low-income groups, the whole society's attention, is our government and I the party are very concerned about the problem. To solve the housing problems of low-income groups is not only related to the thousands of family unity, is also related to the development and stability of society. Because of the low income groups, low income and high prices far beyond the family of low-income groups can afford. They want to rely on their own efforts to buy a set of their own housing difficulty is very big. Therefore, in order to solve the housing problems of low-income groups, the Chinese government established a housing security system. The low rent housing is One of the effective ways to solve this problem, the low rent housing reflects social security function of the government in the housing sector in essence, low-cost housing is a special family protection to non resident accounts in the city's lowest income families and other needs to provide rent subsidies, or in a low rent with social security the nature of ordinary residential.
Because of the low rent housing is not for the purpose of profit, but also provides many national financial support. So the low rent housing construction cost control is an important problem. The control of low rent housing production costs can save the national fiscal expenditure, contribute to the early implementation of our government's livelihood projects, to solve the housing problem of low income group in our country as soon as possible. This study takes Heilongjiang city of Harbin Province in Hebai community of low rent housing project as an example, in-depth analysis of the cost management in the process of housing construction in the problem, and analyze the causes of these problems. In order to rent housing construction costs to save cost, strengthen the supervision of the construction of low rent housing to provide some on the basis of theory and experience.
Through the actual inspection of low-cost housing project working condition of this study, in-depth interviews and personnel responsible for the project, found the following main problems of the low rent housing project cost: (1) the purchase cost is higher, mainly scattered in the procurement, purchasing department and other departments of horizontal information asymmetry the purchasing department working procedures are not reasonably simplified; (2) the following problems in the process of cost budget, there is no clear number in some budget indicators, using the method of backward; (3) the main problems in cost supervision in the process of performance cost supervision is not deep enough and thorough.
The study that led to the edge of the main reasons for these problems include purchasing rights, the informatization level of the entire project, project cost management concepts backward, evaluation mechanism is not perfect. According to these problems, this study gives some methods and suggestions to improve the cost management, the first to realize integration of technology and economy; secondly, strengthen the management of the procurement of raw materials; thirdly, the establishment of project evaluation system, salary and project personnel. Finally, the introduction of advanced cost management idea, the advanced cost management methods.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4

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