挣值法在房地产建设项目成本控制中的应用研究

发布时间：2018-03-03 03:32

本文选题：房地产建设项目　切入点：成本控制　出处：《重庆大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国家宏观调控的一系列政策出台，我国房地产开发市场的投资环境日趋复杂，市场供需关系也发生变化，这些因素都增加了房地产建设过程中的风险，稍有不慎，就会投资失败，给企业带来巨大损失。在目前的房地产市场环境下，房地产企业生存和发展的关键因素就是在于企业能否在激烈的竞争中提供质量更高、工期更短、造价更低的产品。这就要求企业采取更有效的措施来控制项目成本，降低项目成本是房地产企业关注的焦点问题。论文运用了管理学、统计学和经济学有关原理，采用文献研究、比较研究和案例分析等多种方法。在研究过程中采用定性与定量分析相结合、理论研究与案例分析相结合，首先通过对论文的选题背景及研究意义进行阐述，以此为切入点，分析了成本管理理论及挣值法理论的国内外研究现状；通过对成本的概念的介绍，分析了房地产项目的成本特点，并对项目的各项费用构成进行了阐述。论文通过对挣值法的研究，总结出挣值法在应用中的不足，并提出改进方法，以某公司的某房地产项目作为研究案例，对挣值法在房地产项目成本控制中的实际应用进行了分析和总结。经过对理论研究和案例分析，能够了解挣值法作为成本控制的重要方法理论，通过数据的分析，不仅能够对成本和进度进行控制，同时可以对成本和进度的未来趋势做出判断，通过改进挣值法，可以将挣值法进一步推广到二级，将质量也纳入到挣值理论的管控之中。挣值理论不仅具有理论研究意义，，而且具有很重要的实践价值。论文对相关案例的实证论证，论证了挣值法应用在房地产建设项目的成本控制过程中，能够很好的控制项目建设项目的成本。
[Abstract]:With the promulgation of a series of policies of national macro-control, the investment environment of China's real estate development market is becoming more and more complex, and the market supply-demand relationship has also changed. These factors have increased the risks in the process of real estate construction, and have been somewhat careless. In the current real estate market environment, the key factor for the survival and development of real estate enterprises is whether they can provide higher quality and shorter duration in the fierce competition. This requires enterprises to take more effective measures to control project costs and reduce project costs is the focus of real estate enterprises. This paper applies the principles of management, statistics and economics, and adopts many methods, such as literature research, comparative study and case analysis, etc. In the process of research, it combines qualitative and quantitative analysis, theoretical research and case analysis. First of all, the background and significance of the thesis are expounded, and the research status of cost management theory and earned value method theory is analyzed, and the concept of cost is introduced. This paper analyzes the cost characteristics of real estate projects, and expounds the cost composition of the project. Through the study of earned value method, the paper summarizes the deficiency of earned value method in its application, and puts forward some improvement methods. Taking a real estate project of a company as a case, the paper analyzes and summarizes the practical application of earned value method in real estate project cost control. Through the theoretical research and case analysis, we can understand the earned value method as an important method theory of cost control, through the analysis of data, we can not only control the cost and progress, At the same time, we can judge the future trend of cost and progress. By improving the earned value method, we can further extend the earned value method to the second level, and bring the quality into the control of earned value theory. And it has very important practical value. This paper proves that the earned value method can control the cost of real estate construction project in the process of cost control.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F299.233.4

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