某商业住宅小区二期建设项目成本管理研究

发布时间：2018-03-26 07:46

本文选题：房地产开发项目　切入点：项目管理　出处：《中国海洋大学》2013年硕士论文

【摘要】：房地产企业成本管理作为企业经营管理的重要方面,在房地产企业努力提高经营管理的今天,越来越受到企业的重视。金融危机以来,在一系列的限购政策和金融政策下,炒房热潮有所减弱,房地产企业政策环境和市场环境迫使房地产行业遇到前所未有的挑战。2012年对房地产企业而言,是一个从“寒冬”到“暖冬”的过程。2012年对房地产企业来说注定是一个大浪淘沙的年份,无论是从统计局公布的行业数据,还是房地产企业的财务数据,都显示了房地产行业正从低谷逐渐回升,房地产企业最难熬的日子已然逝去。大浪淘沙之后的房地产企业要想谋得企业的发展空间,必须加强企业自身管理,而成本管理作为企业经营管理的重要方面,必须得到企业的重视。本文依据房地产项目成本管理的相关理论,对某商业住宅小区二期建设项目成本管理进行研究,就目前该商业住宅小区成本管理现状,深入分析房地产项目成本管理的问题,并按照项目进行的流程,系统分析了该房地产建设项目投资决策阶段、开发前期准备阶段、施工阶段、销售阶段的成本控制要点进行分析,分别在如下阶段,加强成本管理。第一、项目投资决策阶段,需要充分进行市场调查和预测,合理科学预测人力物力价格,合理确定销售定价目标,综合分析项目财务、经济效益、社会影响和风险等,做好项目决策,降低项目开发风险。第二、项目开发前期准备阶段,分别在规划设计、招投标和资金投融资方面做好准备工作。通过本文的研究,通过招标选择规划设计方案；项目设计推行限额设计,控制项目总投资；控制和审查项目成本预算；设计实行总包负责制,并加强图纸的会审,一旦发现设计缺陷,及时反馈,以避免不必要的损失。招投标过程科学确定项目标底价格,重视标底价格的审查,严格保密。编好项目资金预算,加快资金回笼,降低融资成本。第三、项目施工阶段分别在材料设备采购环节、开发建设和竣工结算决算控制成本。通过本文的研究,该项目施工建设中,事先编制成本采购计划,按照工程规划或者招标文件实施采购,加强采购部门讨价还价能力,采取适当的非竞争手段降低材料成本,合理安排供货方式,并进行成本差异分析;工程出现一定的偏差时,从项目现场的分配、监督、管理入手,看有无误工、窝工的现象,材料使用是否存在浪费等；工程结算决算建立复核审计机制,聘请外部专家审查,防止由一人全权负责某项流程的全部环节,并抓住主要项目对项目预算和实际工程造价比较分析。第四、项目经营销售阶段,制定推广计划、建立销售通路,整合高效优质资源,开拓销售卖点,加快售楼款的回收,降低成本。另外,还需要及时了解国家税收政策,降低税收风险。
[Abstract]:The cost management of real estate enterprises, as an important aspect of enterprise management, has been paid more and more attention by the real estate enterprises since the financial crisis, under a series of limited purchase policies and financial policies. The housing boom has abated, and the policy environment and market environment for real estate companies have forced the industry to face unprecedented challenges. It's a process from "winter" to "warm winter." 2012 is destined to be a tough year for real estate companies, both from industry data published by the Bureau of Statistics and financial data from real estate companies. Both show that the real estate industry is recovering from the trough, the worst days for real estate companies have passed. If the real estate enterprises after Dalang Taisha want to obtain the development space of the enterprises, they must strengthen their own management, while the cost management is an important aspect of the enterprise management. According to the theory of cost management of real estate project, this paper studies the cost management of the second phase construction project of a commercial residential district, and discusses the current situation of cost management in the commercial residential district. This paper deeply analyzes the cost management of real estate project, and according to the process of the project, systematically analyzes the investment decision stage, early preparation stage, construction stage of the real estate construction project. Sales phase of cost control analysis, respectively in the following phases, strengthen cost management. First, in the project investment decision-making stage, it is necessary to carry out market research and forecast fully, reasonably and scientifically forecast the manpower and material resources price, reasonably determine the sales pricing target, comprehensively analyze the project finance, economic benefit, social impact and risk, etc. Make project decision and reduce the risk of project development. Second, in the preparatory stage of project development, we should prepare for the planning and design, bidding, and capital investment and financing, respectively. Through the study of this paper, we will select the planning and design scheme through bidding; the project design will carry out the quota design. Control the total investment of the project; control and review the cost budget of the project; implement the overall responsibility system of the design and strengthen the review of the drawings. In order to avoid unnecessary losses, the bidding process scientifically determines the bottom price of the project, attaches importance to the examination of the bottom price of the bid price, strictly keeps secret, compiles the project fund budget, speeds up the return of funds, and reduces the financing cost. Third, the project construction stage in the material equipment procurement link, development construction and the completion settlement final account control cost. Through the research of this article, in the construction construction of the project, the cost purchase plan is compiled in advance. To carry out procurement according to the project plan or bidding documents, strengthen the bargaining power of the purchasing department, adopt appropriate non-competitive means to reduce the cost of materials, rationally arrange the mode of supply, and carry out cost difference analysis; if there is a certain deviation in the project, Starting with the distribution, supervision and management of the project site, to see if there are any delays in work, the phenomenon of laid-off workers, whether there is waste in the use of materials, and so on; to establish a mechanism for the review and audit of the final accounts of the project settlement and accounts, and to hire outside experts to examine them. Prevent one person from taking full responsibility for all aspects of a process, and grasp the main project budget and actual project cost comparison and analysis. Fourth, in the project marketing phase, we should formulate promotion plans, establish sales channels, integrate high-efficiency and high-quality resources, open up sales and sales points, speed up the recovery of sales funds, and reduce costs. In addition, we also need to understand the state tax policy in a timely manner. Reduce tax risk.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4;F275

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