中信地产长春光明公园项目成本控制研究

发布时间：2018-03-24 09:13

本文选题：房地产开发　切入点：成本管理　出处：《吉林大学》2014年硕士论文

【摘要】：2003年以来，我国房地产业得到飞速发展。随着市场经济不断完善，房地产市场逐步成熟，房地产开发企业的竞争日益激烈。中信地产长春有限公司是从事房地产项目开发建设的国有控股企业。2006年以来，长春公司专注于长春“中信城”项目的开发并精耕细作。截至目前，凭借长春中信城项目单盘业绩，公司已稳健跻身当地房地产开发企业第一梯队，销售份额的市场占有率已连续四年稳定在5㳠左右。依托良好的运营模式，长春公司在企业品牌建设及市场口碑方面皆有建树，“中信地产”高端品牌形象、综合开发实力和负责任央企形象在长春市场已经深入人心。在房地产市场趋于成熟，销售价格不可控的前提下，企业想要生存与发展，就必须从企业内部着手，建立一套行之有效的管理方法，提高企业的成本管理水平，降低房地产项目运营成本，提高项目的成本费用利润率。在相同的市场价格水平下，用更低的成本，为客户提供更优质的产品和服务，这是房地产开发企业在目前日益激烈的市场竞争中胜出的最直接有效的方法。按照中信地产总部的战略部署，长春公司确定现阶段的基本发展战略为：深耕长春、辐射周边经济发达城市；重点拓展低成本、低投入、低门槛、快速回报的优质项目。光明公园项目总投资规模约为15.9亿元，共分两期开发，目前，一期开发工程已经完工，二期工程处于开工阶段，在这个特殊时期，结合项目一期工程竣工结算实际情况，综合运用比较法、因素分析法、结构百分比法等方法，，对一期工程成本费用进行分析，找出项目成本控制的薄弱环节，并采取有针对性的成本控制措施，对二期工程的开发建设具有非常重要的指导作用。合理有效地控制房地产项目开发成本，贯穿于项目投资决策阶段、设计阶段、项目发包阶段和工程实施等阶段，可以说是一个系统控制过程，它具有全员性和全过程性的特点。结合光明公园一期项目建设情况，可以看出项目公司成本控制中存在问题如下：设计成本过高；合同过程管理不到位，变更控制难；资金管理的手段和方法不科学；忽视工程项目质量成本和工期成本的管理与控制；没有形成一套完善的责、权、利相结合的管理体制。针对光明公园项目一期工程开发中出现的成本管理缺陷，项目二期工程建设中，项目公司应加强投资与设计环节、招投标环节、采购环节和工程管理环节的成本控制，同时加强资金管理，并建立一套量化的职责管理体系和与之相适应的组织结构，提高人员素质，使成本控制措施得到有效执行，从而提高项目的成本利润率。
[Abstract]:Since 2003, China's real estate industry has been rapid development. As the market economy continues to improve, the real estate market is gradually mature, the real estate development enterprises increasingly fierce competition.
Changchun CITIC Real Estate Co. Ltd is engaged in real estate development and construction of the state-owned enterprises in.2006 years, the company focused on the development and Changchun intensive and meticulous farming "CITIC Changchun city" project. As of now, with Changchun CITIC City Project single disc company has steady performance, among the first echelon of the local real estate development enterprises, the market share of sales the rate for four consecutive years has been stable at about 5?. relying on a good business model, Changchun company reputation in the enterprise brand construction and market both achievements, "CITIC Real Estate" high-end brand image, comprehensive development strength and responsible image of the central enterprises in the Changchun market has been popular.
In the real estate market matures, the sales price is not controlled under the premise, the enterprise wants to survive and develop, we must start from the enterprise, establish a set of effective management methods, improve the level of enterprise cost management, reduce the operating costs of real estate projects, improve project cost margins in the market price of the same level. Next, with lower cost, to provide more quality products and service for customers, this is the real estate development enterprises in the most direct and effective method of the increasingly fierce market competition to win.
In accordance with the deployment of the headquarters of CITIC Real estate strategy, Changchun company to determine the basic development strategy for the stage: deep Changchun, radiation surrounding the economically developed city; focus on the development of low cost, low investment, low threshold, quick return of high-quality projects. Light park project total investment of about 1 billion 590 million yuan, a total of two phases of development, at present, a the development of the project has been completed, the two phase of the project is in the stage of construction, in this special period, a project combined with the actual situation of project completion settlement, comprehensive comparison method, factor analysis method, the structure of the percentage method of project cost analysis, find out the weak link of project cost control, and take the the cost control measures is of great importance to the development and construction of the two phase of the project.
Reasonable and effective control of the real estate development project cost, through to project investment decision stage, design stage, project bidding stage and project implementation phase, can be said to be a process control system, it has a total of the whole process of nature and characteristics. Combined with light park construction of a project, we can see that the cost control of item company the problems are as follows: the high cost of design process; contract management is not in place, change is difficult to control; means and methods of fund management is not scientific; ignored the project quality cost and project cost management and control; have not formed a perfect combination of responsibility, power, benefit management system.
Aiming at the defects of cost management in the project development of light park project phase, the two phase of the project construction, the item company should strengthen investment and design aspects, bidding links, procurement and project management aspects of cost control, and strengthen the management of funds, and to establish a set of quantitative management system and adapt to the the organizational structure, improve the quality of personnel, the effective implementation of cost control measures, so as to improve the project cost margins.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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