邯郸市某房地产开发公司项目成本管理研究

发布时间：2018-04-27 10:43

本文选题：房地产开发 + 成本管理　；参考：《河北工程大学》2013年硕士论文

【摘要】：近些年,随着我国经济体制的改革,我国房地产开发企业无论是资本的构成,还是管理的模式都发生了根本性的转变。房地产已经不是处在原来拿地即赚钱的时代,而是向着逐渐合理化和市场化的方向发展,房地产开发商也逐渐由原来的粗放式管理向着集约化管理的方向转变。在激烈的市场竞争条件下,越来越多的房地产开发商意识到,要想站稳脚跟,就要不断提高自身的核心竞争力,而房地产企业的成本管理工作成为重中之重,必须引起足够的重视。近些年,虽然我国房地产开发企业的成本管理水平有了较大提高,但是在成本管理的体制、成本管理的观念、成本管理的方法以及成本管理的重视程度等方面还存在许多的问题,开发商的成本管理工作还面临前所未有的压力和挑战。本文以案例公司开发的邯郸市某项目为背景,通过科学的方法,采用目标成本法、改进的挣值法、关键比值法和激励理论,客观分析了该项目一期成本管理存在的问题,深入剖析了产生问题的原因。在项目的二期,吸取了项目一期成本管理的教训,通过改进成本管理组织、完善成本预测和评估方法、通过目标管理和激励理论加强了目标管理、以及通过改进的挣值法加强了成本管理的动态管理等一系列措施,使项目二期的成本管理有了质的飞跃,并取得了较理想的效果。
[Abstract]:In recent years, with the reform of our country's economic system, real estate development enterprises have undergone fundamental changes in both the structure of capital and the mode of management. Real estate has not been in the original time of making money, but is gradually developing in the direction of rationalization and marketization, and the real estate developers are gradually from the original. In the fierce market competition, more and more real estate developers realize that, in order to keep a stable heel, more and more real estate developers must constantly improve their core competitiveness, and the cost management work of real estate enterprises is the most important, and must be paid enough attention.
In recent years, although the cost management level of the real estate development enterprises in our country has been greatly improved, there are still many problems in the system of cost management, the concept of cost management, the method of cost management and the importance of the cost management. The cost management of the developers is still facing unprecedented pressure and challenge.
In this paper, based on a project in Handan, which is developed by a case company, through the scientific method, the objective cost method, the improved earned value method, the key ratio method and the incentive theory, the existing problems of the first phase cost management of the project are analyzed objectively, and the original cause of the problem is deeply analyzed. In the two phase of the project, the first phase cost management is absorbed. By improving the cost management organization, improving the cost prediction and evaluation methods, strengthening the target management through the target management and incentive theory, and strengthening the dynamic management of cost management through the improved earned value method, the cost management of the two phase of the project has a qualitative leap and has achieved a better effect.

【学位授予单位】：河北工程大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

【参考文献】