挣值法在房地产项目成本管控中的应用

发布时间：2019-04-12 20:09

【摘要】：房地产业作为我国重要的支柱性产业,为我国的国民经济和社会的发展做出了巨大贡献。在房地产项目管理中,成本管控处于极其重要的地位。然而,我国房地产行业的项目成本管控还处于较为粗放的状态,成本超支甚至失控现象经常发生。为有效应对这一问题,本文引入挣值法这一先进的成本管控方法以提高房地产项目成本管控的效率与效益,以期为我国房地产行业项目成本管控提供理论与方法上的借鉴。论文在对国内外典型的房地产项目管理模式及其特点进行梳理的基础上,从内涵、特点、原则、流程和方法等方面对项目成本管控的进行了详细分析。论文阐述了房地产项目的成本构成及其管控原则,并分析了其与挣值法的契合点,为全面应用挣值法实现对房地产开发项目的成本管控提供了前提和保障。论文介绍了丰汇集团公司母子公司管控、项目管理的基本情况,并分析了影响丰汇集团公司项目成本管控的因素,针对丰汇集团公司项目成本管控的现状提出了其项目成本管理存在的整体规划不够、成本核算较为粗糙、项目变更过多、忽视质量成本的管控等问题,并在此基础上从项目管理体系不规范、项目成本管理意识不强、项目成本管理制度不完善、项目成本管理方法落后、未有效应对项目变更、施工过程中成本控制不到位等方面重点论述了丰汇集团公司工程项目成本管控不理想的原因,为进一步运用挣得值方法改进其工程项目成本管控提供了前提与基础。论文在对挣值、计划值和实际成本等挣值法的三个基本参数做了详细分析后,以A项目为例具体演绎了利用挣值方法进行房地产项目成本管控的过程,同时又以项目成本管控的效果验证了在房地产开发项目成本管控中利用挣值法对管理效率和效果的有效提升。
[Abstract]:As an important pillar industry of our country, the real estate industry has made great contribution to the development of our country's national economy and society. In the real estate project management, the cost control is in the extremely important position. However, the project cost control of real estate industry in China is still in a more extensive state, cost overrun and even out of control often occur. In order to deal with this problem effectively, this paper introduces earned value method, which is an advanced cost control method, to improve the efficiency and benefit of cost control of real estate projects, so as to provide reference for the theory and method of project cost control in real estate industry of our country. On the basis of combing the typical real estate project management modes and their characteristics at home and abroad, this paper analyzes the project cost control in detail from the aspects of connotation, characteristics, principles, processes and methods. This paper expounds the cost composition and control principle of real estate project, and analyzes its coincidence with earned value method, which provides the premise and guarantee for realizing the cost control of real estate development project by using earned value method in an all-round way. This paper introduces the management and control of the parent and subsidiary of Fenghui Group Company and the basic situation of project management, and analyzes the factors that affect the project cost control of Fenghui Group. In view of the present situation of project cost control and control in Fenghui Group Company, this paper puts forward some problems, such as insufficient overall planning, rough cost accounting, too many project changes and neglect of quality cost control and control, which exist in the project cost management of Fenghui Group Co., Ltd. On this basis, the project cost management system is not standardized, the project cost management consciousness is not strong, the project cost management system is not perfect, the project cost management method is backward, and the project change is not effectively dealt with. This paper mainly discusses the reasons why the project cost control of Fenghui Group Company is not satisfactory in the construction process, which provides the premise and basis for the further application of the earned value method to improve the cost control of the engineering project. After a detailed analysis of the three basic parameters of earned value method, such as earned value, planned value and actual cost, this paper deduces the process of controlling the cost of real estate projects by using earned value method, taking A project as an example. At the same time, the effect of project cost control is used to verify the effective improvement of management efficiency and effect by using earned value method in the cost control of real estate development projects.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F299.233.4

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