房地产建设项目开发全过程成本管理研究

发布时间：2018-01-13 16:15

本文关键词：房地产建设项目开发全过程成本管理研究　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：本论文首先回顾了房地产行业在我国20多年来的发展历程,指出了房地产行业目前面临的严峻形势以及成本管理对当今房地产开发企业的重要性。随后,对国内外学者提出的主要成本管理理论、方法进行了介绍,为后文研究房地产开发全过程成本管理提供理论依据。本文从房地产项目开发的全过程角度出发,以提高房地产开发企业的成本管理水平为目标,详细分析了房地产开发全过程的各项成本费用构成及用途,分阶段指出了房地产开发企业成本管理的关键环节,重点探索了项目立项阶段、设计阶段、招投标阶段,工程建设阶段、竣工结算阶段、营销阶段成本管理的方法并提出建议。在前文研究的基础上,以X房地产公司为背景,运用归纳总结的方法构建出一套完整的成本管理体系,包括成本管理体系的建立、各职能部门的职责、成本管理实际的操作模式等。通过目标成本的测算、合约规划的编制、责任成本的分解来进行成本的实时动态监控；通过每个项目竣工结算后成本数据的积累形成成本数据库；通过重要成本指标的对比、分析完成成本后评估工作,以实现成本的不断优化。最后,以X房地产公司开发项目为案例介绍了挣得值法在成本管理过程中的应用。通过本文关于房地产建设项目开发全过程成本管理的研究,期望对目前形势下,房地产开发企业最大限度地利用有限资源,合理的管理成本起到一定的积极作用。
[Abstract]:This paper first reviews the development of the real estate industry in China for more than 20 years, and points out the grim situation facing the real estate industry and the importance of cost management to the real estate development enterprises. This paper introduces the main theories and methods of cost management put forward by scholars at home and abroad, and provides a theoretical basis for the later study of the whole process of real estate development cost management. From the point of view of the whole process of the real estate project development, this paper aims at improving the cost management level of the real estate development enterprise, and analyzes in detail the cost cost composition and the use of the whole process of the real estate development. This paper points out the key links of cost management in real estate development enterprises in stages, and probes into the project establishment stage, the design stage, the bidding stage, the project construction stage and the completion and settlement stage. Marketing phase cost management methods and recommendations. On the basis of the previous study, taking X real estate company as the background, using the method of induction and summary to construct a complete cost management system, including the establishment of the cost management system, the responsibilities of each functional department. The actual operating mode of cost management. Through the target cost calculation, contract planning, responsibility cost decomposition to carry on the real-time dynamic monitoring of the cost; Form the cost database through the accumulation of cost data after the completion of each project; Through the comparison of important cost indicators, this paper analyzes and completes the cost post-evaluation to achieve continuous cost optimization. Finally, taking X real estate company development project as a case, the paper introduces the application of earned value method in the process of cost management. It is expected that under the present situation, real estate development enterprises can make maximum use of limited resources and reasonable management costs.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

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