湘军嘉苑小区建设项目成本管理研究

发布时间：2018-05-26 10:27

本文选题：成本管理 + 成本控制　；参考：《湘潭大学》2017年硕士论文

【摘要】：上世纪九十年代末,我国对住房制度进行改革,很多房地产商都看到了这个商机,发现从开发房地产项目中能够获得高额的利润,渐渐的,使得房地产业迅猛发展。然而在这种情况下,或多或少就会出现一些问题,比如说房价过高,开发房地产项目的时候存在很多浪费的现象,不论是社会还是国家,都渐渐的对这些问题开始关注,因此国家根据房价过高的问题采取了一系列的措施,其中,限购令和契税等就使得房地产商的利润大大的下降,如此一来,房地产商就知道了以前的开发方式不能给他们带来理想的收益,并且知道开发房地产要实施成本控制这一措施才能保证收益。在一个项目开始实施之前,我们对项目的开发和所用材料、费用、人工、时间进行预测,在项目实施过程当中,我们对项目的完成情况和各项资源的使用情况进行监测和管理,而在项目即将完成时,我们对项目总体的费用进行核算和比较,这样的整个一系列的流程就成为项目成本管理。从中不难发现成本管理的内容有预测、计划、核算、分析、考核等。项目成本管理的特点有全面、综合和动态,这是由于房地产在开发的过程当中,其开发工程的时间较长,而且整个房地产项目的投资巨大,所以对于成本管理具有一定的难度,本量利分析法、标准成本分析法、作业成本分析法是通常情况下用来针对房地产项目进行成本管理的方法。本文以湘军嘉苑小区项目为例,在其开发的过程当中,按照以上的方法对该项目的成本管理实施控制,通过一系列的分析,发现对湘军嘉苑小区项目进行成本管理的过程中存在一些施工人员并不是很了解如何对成本进行管理,项目的管理者没有足够的积极性和足够的时间来对成本的控制进行严格的管理和落实,最后使得该项目的成本管理控制没有达到预期效果,为加强湘军嘉苑小区项目的成本管理,将该小区的开发项目进行组织架构的完善,特别是针对项目的成本进行严格的控制和管理,并提出相关管理的有效的措施和方法。
[Abstract]:At the end of 1990s, our country carried on the reform to the housing system, many real estate developers all saw this opportunity, discovered from the development real estate project can obtain the high profit, gradually, causes the real estate industry to develop rapidly. However, in this case, there will be more or less some problems, such as excessive housing prices, and there are many wasteful phenomena in the development of real estate projects. Both the society and the country are gradually beginning to pay attention to these problems. Therefore, the state has taken a series of measures according to the problem of excessive housing prices. Among them, purchase restrictions and deed taxes have greatly reduced the profits of real estate developers. Real estate developers know that the previous development method can not bring them the ideal income, and that real estate development must implement cost control measures to ensure the income. Before a project is implemented, we predict the development of the project and the materials, costs, labor, and time used, and during the implementation of the project, we monitor and manage the completion of the project and the use of resources. When the project is about to be completed, we calculate and compare the total cost of the project, so the whole series of processes become project cost management. It is not difficult to find in the cost management of the content of prediction, planning, accounting, analysis, assessment and so on. The characteristics of project cost management are comprehensive, comprehensive and dynamic, which is due to the long time of the development of real estate, and the huge investment of the whole real estate project, so it is difficult for the cost management. Cost analysis, standard cost analysis and activity-based cost analysis are usually used to manage the cost of real estate projects. This paper takes the Xiangjun Jiayuan project as an example, in the course of its development, according to the above methods, the cost management of the project is controlled, through a series of analysis, It was found that in the process of cost management for the Xiangjun Jiayuan project, some construction personnel did not know very well how to manage the cost. The managers of the project do not have enough enthusiasm and time to manage and implement the cost control strictly. Finally, the cost management control of the project does not achieve the expected effect. In order to strengthen the cost management of Xiangjun Jiayuan project, the development project of Xiangjun Jiayuan district should be perfected, especially the cost of the project should be strictly controlled and managed, and the effective measures and methods of related management should be put forward.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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