绿城公司雀榕园房地产项目成本控制研究

发布时间：2018-11-12 08:44

【摘要】：成本管理与控制是所有企业提高经济效益和核心竞争力的必要手段,房地产开发项目的成本控制必不可少。随着我国房地产业的迅速发展,房地产开发企业之间的竞争也越发激烈。然而受世界经济危机的影响,近几年我国实业经济发展缓慢,房地产行业也受到了重创,存在着严重的成本支出大、效益低下的情况。企业若要保持盈利,必须加强项目开发的成本控制。鉴于此,本研究以绿城公司雀榕园项目为研究对象,以成本控制理论与方法为依据,提出优化雀榕园项目成本控制体系意见建议。在梳理相关文献研究的基础上,本文首先阐述了项目及房地产开发项目、成本及成本控制、房地产开发项目成本控制的基本概念,并分析房地产成本的构成,论述房地产开发项目成本控制的原则和方法,并对成本控制理论——价值工程理论和全面成本管理理论进行介绍,构成本文的研究基础;其次,简要介绍绿城房地产公司和雀榕园项目背景,采取理论分析与案例研究相结合的方法,对雀榕圆3号楼成本偏差进行分析,重点论述了绿城房地产公司雀榕园项目设计阶段、招投标阶段、施工建设阶段和营销阶段成本控制体系存在的问题并进行原因分析;针对雀榕圆项目成本管理现状和3号楼的成本偏差,分析影响项目成本的因素,构建其成本控制体系,最后从组织架构、建筑安装费用、前期工程费用、招投标管理和合同财务费用以及营销成本等角度提出了成本控制方案和对策。本研究将理论研究与实际应用相结合,通过对绿城公司雀榕圆项目成本控制案例研究,有针对性的解决了其成本控制系统存在的问题,显示出科学、规范的成本控制系统在房地产开发项目中的重要作用,对绿城公司提升项目效益具有现实的指导意义,同时对其他企业的成本管理工作提供借鉴和参考。
[Abstract]:Cost management and control is a necessary means for all enterprises to improve economic benefits and core competitiveness. Cost control of real estate development projects is essential. With the rapid development of China's real estate industry, the competition between real estate development enterprises is becoming more and more fierce. However, under the influence of the world economic crisis, the industrial economy of our country has developed slowly in recent years, and the real estate industry has also been hit hard. If the enterprise wants to maintain profit, must strengthen the project development cost control. Based on the theory and method of cost control, the author puts forward some suggestions on optimizing the cost control system of the project. On the basis of combing the related literature, this paper first expounds the basic concepts of project and real estate development project, cost and cost control, real estate development project cost control, and analyzes the composition of real estate cost. This paper discusses the principles and methods of cost control in real estate development projects, and introduces the theory of cost control, namely, the theory of value engineering and the theory of total cost management, which constitute the research foundation of this paper. Secondly, this paper briefly introduces the background of Green City Real Estate Company and Canary Ranyan Project, and analyzes the cost deviation of No. 3 Building by combining theoretical analysis with case study. This paper mainly discusses the problems existing in the cost control system of the project design stage, bidding stage, construction stage and marketing stage of Green City Real Estate Company, and analyzes the reasons. According to the current situation of the cost management of the project and the cost deviation of building No. 3, this paper analyzes the factors that affect the cost of the project, constructs its cost control system, and finally, from the organizational structure, the cost of building installation, the cost of pre-project, This paper puts forward the cost control scheme and countermeasures from the aspects of bidding management, contract financial expenses and marketing cost. This research combines the theory research with the practical application, through the case study on the project cost control of Chick-banyan Project of Green City Company, it solves the problems of its cost control system and shows the science. The important role of the standard cost control system in the real estate development project has the realistic guiding significance to the green city company to promote the project benefit, at the same time provides the reference and the reference to the other enterprise's cost management work.
【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】：TU723.3

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