基于合约规划的房地产项目动态成本控制研究

发布时间：2018-03-17 16:48

本文选题：房地产项目　切入点：合约规划　出处：《中国矿业大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着国家宏观政策调控及行业竞争的加剧,房地产市场日益规范化,利润水平逐步回归理性,传统的“事后核算型”的成本管理思想已经不能满足房地产企业的需求,合约规划的成本管理理念逐渐被引入并获得广泛认同。但在其实践的过程中暴露出较多的问题,因此需要明确合约规划方法的引入对成本控制的影响,研究该方法的具体内容及其实践过程中存在的问题,从而完善合约规划成本控制体系,使合约规划方法在成本控制中发挥应有的价值。首先,在对成本管理理论、方法和成本管理体系的发展和现状梳理的基础上,运用文献研究法、调研走访、案例分析等方法,阐述了合约规划的成本管理基本理论及其在房地产领域实践的现状,并初步提出引入多维矩阵WBS模型作为解决动态成本控制体系实践过程中各种问题的方法。其次,对合约规划的成本控制体系中的各个成本管理要素进行了分解,在此基础上构建了各关联要素的二维矩阵,通过增加组织维和工程系统维构建了多维矩阵WBS,并把多维矩阵WBS与全生命周期成本管理理论结合构建了全生命周期视角下的多维矩阵WBS模型。再次,将多维矩阵WBS应用于动态成本控制体系的全过程,研究探讨了该方法在动态成本控制体系中各阶段的具体工作原理、流程和方法。最后,通过对NZ房企J项目的调研,实证分析了J项目二期工程基于合约规划的动态成本控制的实践过程,并总结了实现有效成本控制的关键因素。本文的研究为房地产项目动态成本控制提供了可操作的方法,能够有效地提高房地产项目动态成本控制的效率,促进建筑业的发展和房地产企业的改革,同时,也为后续的成本控制体系研究提供参考。
[Abstract]:With the intensification of national macro-policy regulation and trade competition, the real estate market is becoming more and more standardized, and the profit level is gradually returning to rationality. The traditional "after-account" cost management can no longer meet the needs of real estate enterprises. The concept of cost management of contract planning is gradually introduced and widely accepted, but in the process of its practice, many problems are exposed, so it is necessary to clarify the influence of the introduction of contract planning method on cost control. In order to perfect the cost control system of contract planning and make the contract planning method play its due value in cost control, this paper studies the concrete contents of this method and the problems existing in its practice. On the basis of the development and current situation of the cost management system, this paper expounds the basic theory of cost management of contract planning and the present situation of its practice in the field of real estate, using the methods of literature research, investigation and visit, case analysis, etc. The multi-dimensional matrix WBS model is introduced as a method to solve various problems in the practice of dynamic cost control system. Secondly, the cost management elements in the cost control system of contract planning are decomposed. On this basis, the two-dimensional matrix of each correlation element is constructed. By increasing the dimension of organization and engineering system, the multidimensional matrix WBS is constructed, and the multidimensional matrix WBS is combined with the life-cycle cost management theory to construct the multi-dimensional matrix WBS model under the view of the whole life cycle. The multi-dimensional matrix WBS is applied to the whole process of dynamic cost control system, and the principle, flow and method of this method in each stage of dynamic cost control system are studied. This paper empirically analyzes the practical process of dynamic cost control based on contract planning in the second phase of Project J Project, and summarizes the key factors to realize effective cost control. The research in this paper provides an operational method for dynamic cost control of real estate projects. It can effectively improve the efficiency of dynamic cost control of real estate projects, promote the development of construction industry and the reform of real estate enterprises. At the same time, it can also provide a reference for the further study of cost control system.
【学位授予单位】：中国矿业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.233.42

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