华龙科建公司毓水蓬莱工程项目成本控制研究

发布时间：2018-02-07 08:50

本文关键词： 管理成本控制核算　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：朝阳市华龙科建毓水蓬莱项目是北票市的一个房地产开发项目,华龙科建公司经营地产开发项目也有近10年的历史,公司注册地为朝阳市,前期公司的多个地产开发项目都属于朝阳市的项目,此次的项目选在北票市开展,也已经有了足够的经验,并且得到了北票市政府的大力支持。本文重点围绕毓水蓬莱项目在成本控制方面的现状进行深入的剖析,同时对于存在的问题进行进一步的分析与研究,并通过对国内、国外房产地项目的现状对照此项目进行比照,提出毓水蓬莱项目成本控制方面的具体改进措施。本文从毓水蓬莱项目入手,通过对当前房地产的市场行情,以及在项目前期成本控制方面的具体情况进行了认真的分析,并结合项目自身的具体情况,详细阐述了毓水蓬莱项目在项目成本控制方面的现状,以及在前期的成本控制方面存在的薄弱环节进行了详细的分析,前期的毓水蓬莱项目主要存在缺乏事前和事中控制、成本管理意识薄弱、成本控制方法单一、管理体系不健全和工程前期准备不充分等原因。分析了该项目在成本管控方面存在的薄弱环节后,重点对项目前期存在的问题进行了深入的剖析,并逐个环节分析在整个工程项目方面存在问题的主要原因,主要存在成本管理概念不清、成本核算形式化、成本控制缺乏可操作性、缺乏合理的激励机制以及缺乏项目过程的全流程的成本控制,体现在前期的土地开发资格获取,工程项目的招投标、中期的过程管理、后期的竣工验收与考核等方面;同时在进度控制,以及投资控制方面在管理上也存在很大程度的缺失,没有更好的将成本管控工作落到实处,在前期的项目进展中大大降低了项目的盈利空间。为了更好的解决存在的问题,在毓水蓬莱的现行项目中,主要采取了四方面的具体措施为更好的做好项目的成本控制工作做保障。一是加强成本核算的管理工作。将成本核算的理论贯穿于整个项目的全过程,加强每个环节的核算工作,同时实行分级化核算,制定相应的成本核算要求和具体的工作内容,理顺好成本核算的流程,出台相应的核算标准,从实质上提升成本管控的能力。二是成本管理体系流程化,通过对项目的全过程进行管理,从前期的预算,到中期的过程管理,再到后期的验收与核算,都按照成本核算的前期工作安排进行,同时通过对员工素质能力的提升,及企业文化的建设方面入手,提升企业整体的凝聚力。三是完善激励机制,出台相应的激励机制,提升员工自主工作的能力,及对企业的责任感,使企业的整体管理能力提升一个高度。从引入合作伙伴、企业融资及银行贷款等方面着手,为企业的资金来源做保障,同时要从成本控制的角度做好管理工作。四是要严格控制工程项目的工程进度,工程进度能否按照计划完成对成本控制有着直接的影响。通过问题的深入分析及相应措施的有效推进,使华龙科建毓水蓬莱项目在整个工程项目的成本控制方面得到有效的完善,从企业内部文化及项目施工的全过程做好成本方面的管控工作。
[Abstract]:Chaoyang City Hualong branch building Yu water Penglai project is a Beipiao City real estate development project, Hualong branch construction company operating real estate development projects have a history of nearly 10 years, the company registered in Chaoyang City, a number of real estate development project companies belonging to the Chaoyang City project, the project carried out in Beipiao City also, have enough experience, and received strong support from the Beipiao municipal government. This article focuses on Yu water project in Penglai in the cost control of the present situation of in-depth analysis, and further analysis and study for the existing problems, and through the domestic and foreign status quo, real estate project control of this project by contrast, put forward specific improvement measures of Yu water Penglai project cost control. This paper from the Yu Penglai water project to start, based on the current real estate market, as well as in the pre project cost The specific circumstances of the control are carefully analyzed, and combined with the specific circumstances of the project itself, elaborates the status quo in the project cost control of water project and Penglai Yu, the weak link in the preliminary cost control are analyzed in detail, the project is mainly the lack of water in Penglai Yu beforehand and control in cost management, cost control awareness is weak, single method, management system is not perfect and the project preparation is not sufficient reason. To analyze the weak links of the project in terms of cost control after in-depth analysis of key project issues, and each link analysis of major causes of the problems in the whole project the main cost management concept, cost accounting, cost control form, the lack of operability, lack of reasonable incentive mechanism and the lack of In the course of the project the whole process of cost control, reflected in the early acquisition of land development qualification, project bidding, process management Interim, final acceptance and evaluation and other aspects of the latter; at the same time, schedule control and investment control are largely missing in the management, there is no better cost control work implement progress in pre project greatly reduce the project profitability. In order to better solve the problems in the current project, Yu water in Penglai, mainly to take concrete measures in four aspects to better do the project cost control work to do security. One is to strengthen the management of the cost accounting work. The whole process cost accounting theory throughout the entire project, strengthen every link of the accounting work, while the implementation of hierarchical accounting cost accounting, formulate the relevant requirements and specific work Content, straighten out the cost accounting process, the introduction of appropriate accounting standards, from the essence to enhance the ability of cost control. The two is the cost management system, management through the whole process of the project, from the early to mid budget, process management, and accounting to the acceptance of late, according to cost accounting the preparatory work for the staff, at the same time through the quality improvement and construction of enterprise culture and the start, enhance their overall cohesion. The three is to improve the incentive mechanism, the introduction of the corresponding incentive mechanism, enhance the ability to work independently of the employees, and the sense of responsibility of the enterprise, the enterprise's overall management to enhance the ability of a height. From the introduction of partners, corporate finance and bank loans and other aspects, do guarantee for the source of funds, and from the angle of cost control to do the management work. The four is to strictly control The project schedule, project schedule can be completed according to plan has a direct impact on the cost control. Through in-depth analysis and corresponding measures to effectively promote the problem, make Hualong Ke Jian Yu Penglai water project in the whole project cost control effectively improve, do cost control work from the whole process of enterprise the internal culture and the construction of the project.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3

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