XS房地产公司项目成本控制案例研究
发布时间：2018-07-23 09:47
【摘要】：当前,房地产行业竞争日趋激烈,地产企业想要实现利润最大化,拥有持高不下的市场占有率,就要尽可能的降低成本。房地产开发企业的工程项目成本管理水准,直接影响项目投资的成败。加强成本管控,是房地产企业进入成本竞争的武器,是企业发展战略的根本出发点。作为开发企业,无论是从企业自身发展考虑,还是为消费者考虑,降低成本,稳定房价,这些措施是社会赋予的责任,也是企业寻求自我发展的战略。在2008年中国房地产遭遇房价暴跌、销售下降、企业资金链吃紧与行业危机的情况下,房地产业逐渐告别了暴利时代,转入精细化管理时代。房地产企业如果想要实现低成本,高利润,就必须把成本控制工作重视起来,对其开发成本进行合理有效地管控。 本文通过对XS房地产公司项目成本控制存在问题的分析,剖析其成本管理制度不完善、目标成本制定不及时、忽视设计阶段成本控制和缺乏对成本的动态监测等方面的原因,运用案例分析、系统分析、比较研究等方法,从两个方面提出改善XS房地产公司项目成本控制的对策措施：一方面是建立健全XS房地产公司成本控制的基本管理制度,包括建立和实施预算管理控制系统、建立目标成本管理系统、制定责任成本考核制度等；另一方面是运用成本控制的基本管理制度,建立从投资决策阶段、设计阶段、招投标阶段、施工阶段到竣工阶段的全过程成本控制。本文力求从XS房地产公司成本控制存在的问题出发,以解决其实际问题为目的,寻求为中小房地产企业建立一套成本控制的有效方法。
[Abstract]:At present, the real estate industry competition is becoming increasingly fierce, real estate enterprises want to maximize profits, holding a high market share, we must try to reduce the cost. The project cost management level of the real estate development enterprise directly affects the success or failure of the project investment. Strengthening cost control is the weapon for real estate enterprises to enter the cost competition and the basic starting point of enterprise development strategy. As a developing enterprise, it is the responsibility of the society to reduce the cost and stabilize the house price, not only from the development of the enterprise itself, but also from the consumers. These measures are also the strategy for the enterprise to seek self-development. In 2008, real estate in China suffered a sharp fall in house prices, falling sales, tight corporate capital chain and industry crisis, the real estate industry gradually said goodbye to the era of profiteering, into the era of fine management. If real estate enterprises want to realize low cost and high profit, they must attach importance to cost control and control their development cost reasonably and effectively. Based on the analysis of the problems existing in the project cost control of XS real estate company, this paper analyzes the reasons for the imperfection of its cost management system, the untimely formulation of the target cost, the neglect of the cost control in the design stage and the lack of dynamic monitoring of the cost. Using the methods of case analysis, systematic analysis and comparative study, this paper puts forward the countermeasures to improve the cost control of XS real estate company from two aspects: on the one hand, it is to establish and perfect the basic management system of XS real estate company's cost control. Including the establishment and implementation of budget management and control system, the establishment of target cost management system, the establishment of responsibility cost assessment system, etc. On the other hand, the basic management system of cost control is used to establish the stage of investment decision-making and design. The whole process cost control from the bidding stage, the construction stage to the completion stage. Based on the problems of cost control in XS real estate companies, this paper tries to find an effective way to establish a set of cost control methods for small and medium-sized real estate enterprises in order to solve their practical problems.
【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】：F299.233.42
本文编号：2139010
[Abstract]:At present, the real estate industry competition is becoming increasingly fierce, real estate enterprises want to maximize profits, holding a high market share, we must try to reduce the cost. The project cost management level of the real estate development enterprise directly affects the success or failure of the project investment. Strengthening cost control is the weapon for real estate enterprises to enter the cost competition and the basic starting point of enterprise development strategy. As a developing enterprise, it is the responsibility of the society to reduce the cost and stabilize the house price, not only from the development of the enterprise itself, but also from the consumers. These measures are also the strategy for the enterprise to seek self-development. In 2008, real estate in China suffered a sharp fall in house prices, falling sales, tight corporate capital chain and industry crisis, the real estate industry gradually said goodbye to the era of profiteering, into the era of fine management. If real estate enterprises want to realize low cost and high profit, they must attach importance to cost control and control their development cost reasonably and effectively. Based on the analysis of the problems existing in the project cost control of XS real estate company, this paper analyzes the reasons for the imperfection of its cost management system, the untimely formulation of the target cost, the neglect of the cost control in the design stage and the lack of dynamic monitoring of the cost. Using the methods of case analysis, systematic analysis and comparative study, this paper puts forward the countermeasures to improve the cost control of XS real estate company from two aspects: on the one hand, it is to establish and perfect the basic management system of XS real estate company's cost control. Including the establishment and implementation of budget management and control system, the establishment of target cost management system, the establishment of responsibility cost assessment system, etc. On the other hand, the basic management system of cost control is used to establish the stage of investment decision-making and design. The whole process cost control from the bidding stage, the construction stage to the completion stage. Based on the problems of cost control in XS real estate companies, this paper tries to find an effective way to establish a set of cost control methods for small and medium-sized real estate enterprises in order to solve their practical problems.
【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】：F299.233.42
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