L房地产公司全过程目标成本管理的应用

发布时间：2018-01-27 03:57

本文关键词： 房地产开发企业目标成本目标成本管理成本控制　出处：《南昌大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的不断发展和人口的不断增长，房地产业在我国也以蓬勃的姿态迅速发展起来。目标成本管理体系是现代房地产开发企业进行成本管理的合理有效的方法之一，，它强调了对企业成本的全过程、全员、全方位的控制。目标成本管理的对象是项目从设计到售后服务的各个环节，它的规划依赖于企业对自身发展的定位和战略目标，是一种以市场为导向以顾客满意度为原则的管理模式。目前，目标成本管理在我国大部分房地产开发企业中仍处于摸索阶段，其在实际活动中的应用也存在着不少问题。我国目前的目标成本管理还偏重于单纯的实践方法论，对理论的研究探讨还需深入归纳。本文在对目标成本管理的原理阐述和理论研究的基础上，通过对房地产开发企业的企业特点及其产品特点的介绍揭示了目标成本管理在房地产开发企业的应用中的普遍问题以及相对措施；另一方面，本文以一个比较具有代表性的L房地产开发企业的Y高端住宅小区项目为例，进一步解说了目标成本管理在房地产开发企业中的应用，将理论和实践进行了结合，便于理解。最后，对全文做出了一个总结性的概括，并认识到了其中的不足之处。
[Abstract]:With the continuous development of our economy and the continuous growth of population. The target cost management system is one of the reasonable and effective methods for the cost management of modern real estate development enterprises, which emphasizes the whole process of the enterprise cost. The object of target cost management is every link of project from design to after-sales service. Its planning depends on the positioning and strategic goal of the enterprise to its own development. At present, the target cost management is still in the groping stage in most real estate development enterprises in our country. There are also many problems in its application in practical activities. At present, the target cost management in our country still emphasizes on the simple practice methodology. On the basis of the principle of target cost management and the theoretical research. Through the introduction of enterprise characteristics and product characteristics of real estate development enterprises, this paper reveals the common problems and relative measures in the application of target cost management in real estate development enterprises. On the other hand, this article takes a representative L real estate development enterprise Y high-end residential district project as an example, further explains the application of target cost management in real estate development enterprises. The theory and practice are combined to be easy to understand. Finally, a summary of the full text is made, and some shortcomings are recognized.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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