大禹集团泰合地产褐石公园项目的成本管理研究

发布时间：2018-05-29 05:40

本文选题：成本管理 + 项目财务管理　；参考：《吉林大学》2013年硕士论文

【摘要】：本论文旨在通过对褐石项目实际成本管理研究，从可行性研究阶段、设计阶段直至施工阶段存在问题的分析，寻找使项目利润最大化的合理控制方式。立项阶段，企业要对项目进行把握和研判，同时对于市场信息掌握的准确、全面与否至关重要，这个过程会很大程度上影响最终的产品定位。规划设计阶段，要注意最优化设计过程，合理排布产品户型和准确设计施工图钢筋含量。施工阶段的招标采购，变更签证管理，施工组织方案的优化，进度的有效控制也是影响成本管理的重要因素。本文希望通过对于这三个阶段成本管理的系统分析，寻找到切实可行的成本管理提升管理模式，，建立制度确保其得到有效执行。第一章是绪论部分，对于褐石项目的成本管理研究背景、研究意义及研究的方法进行概述，分析项目启动的行业背景、企业背景和研究意义。第二章主要分析立项及可行性研究阶段的成本管理模式。提出可研阶段存在目标成本测算参与度不够与参与时点滞后等问题，会导致前期目标成本测算不准确，相对缺乏更为量化和准确的分析；设计阶段的问题是对进度计划的把控能力不足，很难保证有效成本的控制，同时在限额设计下如何保证方案的最优配置。在招投标过程管理过程中，每个招标都要履行相关的程序，要准确理解和解读招标文件，确认前期入围资源。第三章重点论述不同阶段的成本管理提升的方案设计，立项阶段必须从源头上细化和明确所有项目相关细节，形成测算体系；方案设计阶段要结合多种因素确定不同地域的不同产品布置，最大化产品销售利润和土地价值；招标采购阶段，要明确采购实施过程中的招标及合同管理，提高工程采购的效益、效率和规范性；施工实施阶段要确保进度、质量与成本之间的合理控制，避免顾此失彼，无法实现项目的有效管理和实施。第四章论述如何从制度和流程上确保成本管理的有效实施，引入目标成本和责任成本的管理方式，更为明确和细化成本管理范畴的界定，并对项目后期实施及改善方案的效果进行了预测分析。综上所述，本文以褐石公园项目一期成本管理为研究对象，从房地产项目系统成本管理的角度进行全方位的分析和研究，在企业内部创新性的引入了目标成本和责任成本相结合的动态成本管理模式，使成本管理从项目开发的拿地阶段进行全方位介入，通过对于土地、产品、市场等各个因素进行研究和分析，这样能够让项目的可行性分析直接以项目全周期的经营指标预算为指导，为整个项目的决策提供基本的依据。同时总结褐石项目成本管理过程中的经验教训，创造创新性的成本管理模式，按照“以最经济合理的成本提升产品竞争力，并形成行业成本优势”的成本管理理念，使企业管理朝向规划化、精细化和专业化方向进行发展。
[Abstract]:The purpose of this paper is to study the actual cost management of brownstone project and to find a reasonable control way to maximize the profit of the project by analyzing the existing problems from the stage of feasibility study to the stage of design to the stage of construction. In the stage of project establishment, the enterprise should grasp and judge the project, and at the same time, it is very important for the market information to master accurately and comprehensively. This process will influence the final product positioning to a great extent. In the planning and design stage, attention should be paid to the optimization design process, reasonable layout of product units and accurate design of construction drawing steel bar content. The bidding and purchasing in construction stage, the management of change visa, the optimization of construction organization and the effective control of progress are also the important factors that affect the cost management. Through the systematic analysis of the cost management in these three stages, this paper hopes to find a feasible cost management promotion management model and establish a system to ensure its effective implementation. The first chapter is the introduction part, which summarizes the research background, research significance and research methods of brownstone project cost management, and analyzes the industry background, enterprise background and research significance of the project start-up. The second chapter mainly analyzes the mode of cost management in the stage of project establishment and feasibility study. It is pointed out that there are some problems such as insufficient participation degree of target cost measurement and lag of time point of participation in the stage of research, which will lead to inaccurate calculation of target cost in the early stage, which is relatively lack of more quantitative and accurate analysis. The problem in the design stage is that the control ability of the schedule plan is insufficient, it is difficult to ensure the effective cost control, and how to ensure the optimal configuration of the scheme under the quota design at the same time. In the process of bidding management, each tender must perform relevant procedures, understand and interpret the bidding documents accurately, and confirm the pre-shortlisted resources. The third chapter focuses on the project design of different stages of cost management promotion, the project stage must be from the source to refine and clear all the relevant details of the project, to form a measurement system; In the stage of project design, it is necessary to determine the different product layout in different regions, to maximize the profit of product sales and the value of land, and to make clear the bidding and contract management in the process of purchasing and purchasing in the stage of bidding and purchasing. It is necessary to ensure the reasonable control between schedule, quality and cost in the construction implementation stage so as to avoid neglecting one side and the other, so that the effective management and implementation of the project cannot be realized. The fourth chapter discusses how to ensure the effective implementation of cost management from the system and process, introduce the management mode of target cost and responsibility cost, and define the category of cost management more clearly and finely. The effect of the implementation and improvement of the project is forecasted and analyzed. To sum up, this paper takes the first phase cost management of Brownstone Park as the research object, carries on the omni-directional analysis and the research from the real estate project systematic cost management angle, The dynamic cost management mode which combines target cost and responsibility cost is introduced innovatively in the enterprise, which makes the cost management intervene from the stage of taking the land stage of the project development, through to the land, the product, Market and other factors are studied and analyzed so that the feasibility analysis of the project can be guided directly by the operating index budget of the whole project cycle and provide the basic basis for the decision of the whole project. At the same time, it summarizes the experience and lessons in the process of cost management of brownstone project, creates the innovative cost management mode, according to the cost management idea of "promote the product competitiveness with the most economical and reasonable cost, and form the industry cost advantage". To make the management of enterprises towards planning, refinement and specialization in the direction of development.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU986

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