W置业有限公司成本控制研究

发布时间：2018-04-26 05:07

本文选题：房地产开发企业 + 全过程成本控制　；参考：《重庆理工大学》2014年硕士论文

【摘要】：房地产企业经历了一段较长时间的井喷式发展后，在经济手段和行政手段的共同作用下趋于平稳。由于土地资源在房地产开发中的稀缺性，一二线城市的房地产开发已基本趋于饱和，因此很多大型房地产商选择进军三四线城市，这种发展的趋势对于相对来说实力没有那么雄厚的本地的中小型房地产企业在本地的开发份额是个不小的冲击。在目前房价回稳的情况下，开发成本仍在增加，中小型房地产企业面临着严峻的考验，，在转型与将投资地区进行转移之间进行抉择。因为房地产的开发是一个耗费巨大财力的工程，无论是前期投入还是施工建设，都需要不断的投入大量的资金来保证工程的顺利进行，资金是否充足直接关系到开发项目进行的是否顺利。在所投入的资金中进行合理的成本控制，是从源头控制开发成本的基本途径，也是保持房地产开发企业核心竞争力的重要条件，因此完善的成本控制体系是达到成本控制目的的根本保证。本文总结了房地产开发企业成本控制的各项理论，其中对全过程成本控制理论进行了各阶段成本控制的介绍，并对责任成本管理的特征进行了归纳。案例分析部分，通过对W置业的财务指标、项目数据、成本差异分析进行案例分析，并且对W置业有限公司的Y项目也一同进行了具体的数据分析和比较，通过财务指标和公司所提供的相关资料总结W置业有限公司成本控制的现状及其存在的问题，并针对相应的问题提出对策和改进措施，希望能对其成本控制的改善有所帮助。
[Abstract]:After a long period of blowout development, real estate enterprises tend to stabilize under the joint action of economic and administrative means. Because of the scarcity of land resources in real estate development, the development of real estate in the first and second tier cities has basically become saturated, so many large real estate developers choose to enter the third and fourth tier cities. This trend is a big shock to the relatively weak local small and medium-sized real estate companies that have a share of local development. Under the condition that the house price stabilizes, the development cost is still increasing, the small and medium-sized real estate enterprises are facing the severe test, and make the choice between the transition and the transfer of the investment area. Because the development of real estate is a project that consumes a great deal of financial resources, both in the early stage and in the construction construction, it is necessary to continuously invest a large amount of funds to ensure the smooth progress of the project. Whether the fund is sufficient or not is directly related to the smooth progress of the development project. Reasonable cost control in the funds invested is the basic way to control the development cost from the source, and it is also an important condition to maintain the core competitiveness of the real estate development enterprises. Therefore, the perfect cost control system is the fundamental guarantee to achieve the purpose of cost control. This paper summarizes the theories of cost control in real estate development enterprises, including the introduction of cost control theory of the whole process, and the characteristics of responsibility cost management. In the part of case analysis, through the analysis of financial index, project data, cost difference of W home purchase, and the Y project of W home purchase co., Ltd., it also carries on the concrete data analysis and the comparison together. This paper summarizes the current situation and existing problems of cost control in W Real Estate Co., Ltd by means of financial indexes and related information provided by the company, and puts forward countermeasures and improvement measures in view of the corresponding problems, hoping to be helpful to the improvement of cost control.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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