目标成本动态管理理论在房地产项目中的应用研究

发布时间：2018-05-01 17:31

本文选题：房地产 + 目标成本　；参考：《昆明理工大学》2014年硕士论文

【摘要】：随着房地产行业的逐渐成熟、市场竞争日益激烈以及紧缩的房地产调控政策密集颁布,房地产高利润高报酬的时代日渐消失。为了更好的生存和发展,成本管理成为其开发与管理的重要和关键性工作。控制好房地产开发项目成本,是房地产企业生存和发展的最根本保证,是实现房地产开发项目利润最大化前提,是取得良好的经济效益最有效保证。本文先介绍了目标成本管理法的理论、流程及特点,并在动态成本管理研究的过程中通过多级挣值法建立动态成本管理预警分析模型,通过预警模型一方面检验了目标成本的合理性,另一方面达到项目成本实时动态管理的目的。本文运用动态成本管理理论,通过项目决策阶段(项目立项阶段)、设计阶段、招标阶段、实施阶段以及后评估阶段对房地产项目进行实地研究,分析各阶段成本管理的弱点和要点,运用挣值法检验动态成本管理在各阶段成本控制和节约上的实际效果,通过预警模型从总体上达到动态衡量和控制项目成本的目的。最后通过对整个项目的后评估分析,来验证动态成本控制预警模型在整个项目中的成本节省效果以及目标成本设置的合理与否。本文实证研究：在本企业推行目标成本动态管理应用中起到重要的作用,为企业在激烈的竞争环境中生存和发展发挥了一定的战略意义。同时,希望本文创建的动态成本管理预警模型,在以后的动态成本控制系统构建中以及房地产动态成本理论研究中,发挥一定的理论指导作用。
[Abstract]:With the maturity of the real estate industry, the increasingly fierce market competition and the tight real estate regulation and control policy, the era of high profit and high compensation of real estate is disappearing day by day. In order to survive and develop better, cost management has become an important and key task in its development and management. Controlling the cost of the real estate development project is the most fundamental guarantee for the survival and development of the real estate enterprise, is the premise to realize the profit maximization of the real estate development project, and is the most effective guarantee to obtain good economic benefits. This paper first introduces the theory, process and characteristics of the target cost management method, and establishes the dynamic cost management early warning analysis model through the multi-level earned value method in the process of the dynamic cost management research. On the one hand, the rationality of target cost is tested by the early warning model, and on the other hand, the aim of real-time dynamic management of project cost is achieved. In this paper, using the theory of dynamic cost management, the field research of real estate project is carried out through the project decision stage (project establishment stage, design stage, bidding stage, implementation stage and post-evaluation stage). This paper analyzes the weakness and key points of cost management in each stage, tests the actual effect of dynamic cost management on cost control and saving in each stage by using earned value method, and achieves the purpose of dynamically measuring and controlling project cost by early warning model. Finally, the cost saving effect of the dynamic cost control early warning model in the whole project and the rationality of the target cost setting are verified by the post-evaluation analysis of the whole project. The empirical study of this paper: it plays an important role in the application of dynamic management of target cost in the enterprise, and plays a certain strategic significance for the survival and development of the enterprise in the fierce competitive environment. At the same time, it is hoped that the early warning model of dynamic cost management established in this paper will play a guiding role in the construction of dynamic cost control system in the future and in the theoretical study of dynamic cost in real estate.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3

【参考文献】