商业地产全过程成本控制研究

发布时间：2018-03-01 16:13

本文关键词： 商业地产开发项目目标成本管理全过程　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国城镇化进程的加快,房地产业得到了迅猛的发展。在竞争愈加激烈的市场中,成本管理是房地产企业的必修课程,目标成本管理体系的应用是目前房地产企业成本管理的有效方法之一,它强调对成本的事前控制。目标成本管理的对象是房地产企业的全过程成本,它根据企业自身总体发展战略来规划,是一种以客户满意度为导向的理性的管理活动,日益成为房地产企业赢得核心竞争力的有效的成本管理工具。本文在对目标成本管理理论研究的基础上,通过对实操项目的亲自实践以及项目所在公司的成本管理骨干人员的问卷调研和深度访谈,梳理出项目目标成本管理的现状和问题,结合目前商业地产开发项目的实际情况,对目标成本管理理论有一个全面深入的认知和探讨,并有针对性的提出各项改进和调整的措施,将理论与实践进行了有效的结合。论文的第一部分着重介绍了本文选题的背景和意义,对当前的严峻市场形势进行了分析和预测,并简要介绍了本文的研究思路、研究方法和技术路线的基本框架；第二部分是在搜集和查阅大量的文献资料的基础上,详细介绍了成本控制的目标成本管理理论；第三部分充分阐述了商业地产开发项目的特点,成本控制的构成和需要把握的关键问题,目标成本管理体系构建的思路及该体系对房地产开发企业的基本要求,在此基础上,详细展示了项目五阶段目标成本管理体系的构建；第四部分以笔者实操的项目为案例分析,总结了目标成本管理过程中遇到的问题,有针对性的提出了改进和完善目标成本管控体系的办法。第五部分主要是对目前商业地产开发项目实施成本管理现状的思考和对未来成本管理的展望。
[Abstract]:Along with the rapid process of urbanization in China, the real estate industry has developed rapidly. In the increasingly fierce market competition, cost management is a compulsory course for the real estate business, the application of target cost management system is one of the effective methods of cost management of real estate enterprises at present, it emphasizes on the cost control in advance the target. Cost management is the cost of the entire process of real estate enterprises, which according to their own overall development strategy to plan, is a customer satisfaction oriented rational management activities, has become the effective cost management tool to win the core competitiveness of real estate enterprises.
Based on the target cost management theory research, based on the practical project and project practice personally where the company's cost management of key personnel questionnaire survey and in-depth interviews, sorting out the status quo and problems of project cost management, combined with the actual situation of the commercial real estate development projects at present, have a comprehensive and in-depth cognition and Study on the target cost management theory, and puts forward the improvement and adjustment measures, the theory and practice of the effective combination.
The first part of the paper focuses on the background and significance of this topic, analyzes and forecasts the current severe market situation, and briefly introduces the research ideas, research methods and basic framework of the technology roadmap.
The second part is on the basis of collecting and consulting a large number of documents, and introduces the cost control theory of target cost management in detail.
The third part fully illustrates the characteristics of commercial real estate development projects, and to grasp the key issues of cost control, the basic requirements for the real estate development enterprise construction target cost management system and the system, on this basis, detailed display of the five stage of construction project target cost management system;
The fourth part takes the actual operation project as a case study, summarizes the problems encountered in the process of target cost management, and puts forward some targeted ways to improve and improve target cost control system.
The fifth part is to think about the present situation of the current cost management of commercial real estate development projects and the prospect of the future cost management.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3

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