基于目标成本管理的我国房地产开发项目成本控制研究

发布时间：2018-03-08 11:12

本文选题：目标成本　切入点：房地产开发项目　出处：《河北大学》2014年硕士论文　论文类型：学位论文

【摘要】：作为我国重要支柱性产业的房地产行业，在城市化进城的推动和促进国民经济的发展方面做出了很大贡献，除此之外，在带动其他行业的发展上也起到了重要作用，是我国第三产业的重要组成部分。然而，随着国家政府实施的一系列宏观调控政策和房地产市场自身逐步规范化，使得现今房地产行业面临着盈利空间被不断缩小的庞大压力。由此可见，如何科学的利用成本管理方法来有效的控制自身项目的成本就成为了摆在每一个房地产企业面前的重要课题。本文将目标成本管理体系作为主要的理论依据，探讨了如何以目标成本为基础来控制房地产开发项目的成本。在目标成本管理理论方面，首先介绍了目标成本管理的含义及特点，实施的流程和原则，将目标成本管理模式与传统成本模式进行比较，总结出目标成本管理的优势，然后针对房地产开发项目的特点，结合房地产开发项目成本控制的现状，将目标成本管理模式具体应用到房地产开发项目之中。在目标成本管理的具体应用方面，首先对目标成本进行了预测和制定。然后对目标成本进行了三个方面的分解，，即成本构成的方面、工作内容的方面、组织结构分解的方面。通过对目标成本的分解，可以有效地将目标成本落实到相关责任人，为目标成本的有效控制奠定良好的基础。在对目标成本的控制方面，本文引入了挣值管理理念，在房地产开发项目的目标成本的控制中采用挣值管理的方法，对实际成本和计划成本之间所产生差异的方面进行了分析，并提出处理建议，从而使房地产开发项目目标成本的控制成为完整的一个整体。在论文的最后，提出了几点在房地产项目成本控制中有效实施目标成本管理的保障措施及其未来的发展前景，建立使用目标成本管理的企业文化和组织结构，建立全体员工参与的理念和有效的激励机制，使得目标成本管理能够真正的融入到房地产开发项目当中并且得到有效的实施。
[Abstract]:As an important pillar industry in China, the real estate industry has made great contributions to the promotion of urbanization and the development of the national economy. In addition, it has also played an important role in driving the development of other industries. It is an important part of the tertiary industry in China. However, with the implementation of a series of macro-control policies by the national government and the standardization of the real estate market itself, The real estate industry is now facing a huge pressure of shrinking profit margins. How to use cost management to effectively control the cost of their own projects has become an important issue in front of every real estate enterprise. This paper takes the target cost management system as the main theoretical basis, discusses how to control the cost of the real estate development project based on the target cost. This paper first introduces the meaning and characteristics of target cost management, the process and principle of implementation, compares the target cost management model with the traditional cost management model, summarizes the advantages of target cost management, and then aims at the characteristics of real estate development projects. Combined with the current situation of cost control of real estate development project, the target cost management model is applied to the real estate development project. First, the target cost is predicted and formulated, then the target cost is decomposed in three aspects, namely, the cost composition, the work content, the organizational structure decomposition, the decomposition of the target cost, the decomposition of the target cost, and the analysis of the target cost. It can effectively implement the target cost to the relevant responsible person and lay a good foundation for the effective control of the target cost. In the control of the target cost of the real estate development project, the method of earned value management is used to analyze the difference between the actual cost and the planned cost, and some suggestions are put forward to deal with the difference between the actual cost and the planned cost. At the end of the paper, the paper puts forward several measures to ensure the effective implementation of target cost management in the cost control of real estate projects and its future development prospects. Establish the enterprise culture and organization structure of using target cost management, establish the concept of all staff participation and effective incentive mechanism, so that the target cost management can be truly integrated into the real estate development projects and effectively implemented.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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