Zk公司地产开发项目成本管理研究

发布时间：2018-06-03 00:38

本文选题：中小型房地产 + 地产开发　；参考：《吉林大学》2017年硕士论文

【摘要】：近年来,随着中国房企业数目的不断增多、城镇化速度的放缓,房地产企业间竞争愈来愈激烈、企业利润愈来愈少,地产市场趋于饱和。在告别“暴利”的时代后,众多房地产企业的战略从扩大销量转向了节约成本,成本控制已成为房地产领域企业管理的重要方向。在房地产企业中可分为大型房企和中小型房企,大型房地产如万科、恒大、碧桂园等有较好的开发模式、较大的资金规模、合理的管理方法和措施,中小型房地产企业规模较小、资金有限、管理方法不尽合理。在自由竞争市场条件下,中小型房地产企业缺乏竞争力难以获得优质土地和客户从而导致中小企业整体利润偏低,因此中小型房地产企业更应重视成本的控制以求得利润。但在实际中,与大型房企相比中小型房企资源整合能力差,缺乏成型的“标准化成本管理”的能力与条件:企业难以投入较多的资金提高成本控制水平、管理者缺乏成本控制意识等,从而导致中小型房地产企业整体的成本控制水平低于大型房地产企业。在竞争激烈的地产市场中,中小型地产企业的成本控制成为其能否生存及持续发展的关键。东北地区的中小型房地产受东北经济下行人口流出和每年只能作业三个季度的影响,盈利能力低于同规模其他地区的中小型房地产企业,同时东北地区中小型房产企业管理者普遍采用“经验主义”思想,缺乏科学成本控制的思想与手段,以上两个因素导致东北众多中小企业连年亏损在破产的边缘中挣扎。由于单个企业并不能影响经济环境,为扭转亏损避免破产,东北地区中小房地产必须从企业的成本控制入手降低成本实现盈利,因此找到适合的成本控制方法以成为东北地区中小地产企业的迫切需求。针对东北地中小房地产企业对成本控制的迫切需求,本文结合中小型房地产企业项目规划阶段、项目实施阶段和项目运营三个阶段进行分析运用WBS分解法、目标成本法和ABC库存控制法,找到最适合东北地地区中小型房地产公司的成本控制方法与措施。并以吉林省松原市“bj一号”小区工程项目为研究对象,结合项目目前的项目成本控制现状,运用成本控制相关理论与研究方法,对于松原市“bj一号”小区工程项目的成本控制所存在的问题进行研究,分析其成因,并对吉林省松原市“bj一号”小区工程项目工的项目成本控制提出改进措施,为以后相似的东北地区中小型房地产企业的项目成本控制提供能可供参考的依据。
[Abstract]:In recent years, with the increase of the number of Chinese housing enterprises and the slow down of urbanization, the competition between real estate enterprises is becoming more and more fierce, the profits of enterprises are becoming less and less, and the real estate market tends to saturation. After saying goodbye to the era of "windfall profit", the strategy of many real estate enterprises has changed from expanding sales volume to saving costs. Cost control has become an important direction of enterprise management in the field of real estate. In the real estate enterprises can be divided into large housing enterprises and small and medium-sized housing enterprises, large real estate such as Vanke, Evergrande, country Garden and so on have a better development model, larger capital scale, reasonable management methods and measures, Small and medium-sized real estate enterprises are small, limited funds, management methods are not reasonable. Under the condition of free competition market, it is difficult for small and medium-sized real estate enterprises to obtain high quality land and customers without competitiveness, which leads to the low overall profit of small and medium-sized real estate enterprises. Therefore, small and medium-sized real estate enterprises should pay more attention to cost control in order to obtain profits. But in practice, compared with large housing enterprises, the ability of resource integration of small and medium-sized housing enterprises is poor, and they lack the ability and condition of forming "standardized cost management": it is difficult for enterprises to invest more funds to improve the level of cost control. The managers lack the consciousness of cost control, which leads to the lower cost control level of the small and medium-sized real estate enterprises than the large real estate enterprises. In the competitive real estate market, the cost control of small and medium-sized real estate enterprises becomes the key to their survival and sustainable development. The small and medium-sized real estate in the Northeast region is affected by the downward population outflow of the Northeast economy and can only operate for three quarters a year, and its profitability is lower than that of the small and medium-sized real estate enterprises in other areas of the same scale. At the same time, the managers of small and medium-sized real estate enterprises in Northeast China generally adopt the idea of "empiricism" and lack of scientific cost control ideas and means. These two factors cause many small and medium-sized enterprises in Northeast China to lose money in successive years and struggle in the brink of bankruptcy. Since a single enterprise cannot affect the economic environment, in order to avoid bankruptcy in order to reverse losses, small and medium-sized real estate in Northeast China must start with the cost control of enterprises to reduce costs and realize profits. Therefore, finding a suitable cost control method to become the urgent need of small and medium-sized real estate enterprises in Northeast China. In view of the urgent need for cost control of small and medium-sized real estate enterprises in Northeast China, this paper analyzes and applies WBS decomposition method in combination with the three stages of project planning, project implementation and project operation of small and medium-sized real estate enterprises. Objective cost method and ABC inventory control method are used to find out the most suitable cost control methods and measures for middle and small real estate companies in Northeast China. Taking the project of "BJ No.1" district in Songyuan City, Jilin Province as the research object, combining the current situation of project cost control, applying the relevant theory and research method of cost control, This paper studies the problems existing in the cost control of the "BJ 1" project in Songyuan city, analyzes the causes, and puts forward some improvement measures for the project cost control of the "bj 1" district project in Songyuan City, Jilin Province. It can provide reference basis for project cost control of similar middle and small real estate enterprises in Northeast China.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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