基于TC与ABC集成的房地产企业精装修项目成本管理研究

发布时间：2018-02-20 19:20

本文关键词： 房地产精装修项目目标成本法(Target Costing 简称TC法) 作业成本法(Activity based Costing 简称ABC) 目标-作业成本法　出处：《南昌大学》2017年硕士论文　论文类型：学位论文

【摘要】：随之房地产市场的不断扩大,精装修项目越来越受到大众的欢迎,从精装修项目实施者的角度来看,精装修项目的成本控制成为该项目实施的一个大问题。在此背景下,本文提出将目标成本法和作业成本法两种经典的成本控制方法结合起来,控制项目成本。本文分析和总结了国内外房地产精装修项目、房地产精装修项目成本管理、目标成本法的应用和作业成本法的应用的研究理论,并系统性地总结分析了精装修项目的相关基础理论,在此基础上提出了精装修项目成本控制方法:(1)在对比分析多种成本控制方法优缺点的基础上,论文采用目标成本法和作业成本法相结合的控制方法,在该方法实施的过程中,目标成本法找到了成本控制的关键,作业成本法解决了成本发生的追本溯源问题,两种方法互为补充,覆盖整个项目的事前、事中和事后全过程,从时间和空间两个角度对精装修项目的成本管理实施有效的管理和控制;(2)以S地产的ZC项目为案例,对本文提出的目标-作业成本法进行实证研究,结论表明该方法比传统的方法更具有有效性和合理性。
[Abstract]:With the continuous expansion of the real estate market, the fine decoration project is more and more popular. From the perspective of the implementers of the fine decoration project, the cost control of the fine decoration project becomes a big problem in the implementation of the project. In this paper, two classical cost control methods, target cost method and activity-based costing method, are proposed to control project cost. The research theory of the application of target cost method and activity cost method, and systematically summarize and analyze the relevant basic theory of fine decoration project. On the basis of comparing and analyzing the advantages and disadvantages of various cost control methods, the paper adopts the control method which combines the objective cost method and the activity cost method, and in the process of implementation of this method, the paper puts forward the cost control method of the fine decoration project: (1) on the basis of comparing and analyzing the advantages and disadvantages of various cost control methods, The goal cost method has found the key of cost control. Activity-based costing has solved the problem of tracing the source of cost occurrence. The two methods complement each other and cover the whole process of the whole project before, during and after the project. Taking the ZC project of S real estate as an example, this paper makes an empirical study on the objective-activity-based costing method proposed in this paper, from the perspective of time and space to carry out effective management and control of the cost management of the fine decoration project. The conclusion shows that this method is more effective and reasonable than the traditional method.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU767

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