都市美俊房地产项目成本管控效果分析

发布时间：2018-04-30 15:41

本文选题：成本管理 + 成本控制　；参考：《深圳大学》2017年硕士论文

【摘要】：中国大陆的房地产市场起步1990年左右,也是伴随着我们的住房制度的改革,城市建设的发展模式开始出现。在那个时候,房地产行业对成本管控这一概念还未形成。到了1993年左右,当房地产行业已经形成了规模,中国大陆地区陆续出现了大大小小的房地产开发公司如万科、万达和碧桂园等。也正是因为房地产行业形成了一定的市场规模,房地产成本管控逐渐被重视。本文通过D房地产公司的都市美郡项目,对房地产成本进行管控分析,不同于传统制造业成本管理和控制,在房地产成本管理中,成本核算更为复杂,数额更为庞大。这也间接导致了成本管控的难度的增加。不同于大型房地产开发公司具有很强的成本管控经验、丰富的管控意识和成熟管控体系。D房地产公司对成本管控还处于刚刚起步阶段。虽然已经具备了成本管控体系,但是体系还需完善,成本控制的执行度还需加强。所以作者选取D房地产公司刚刚开发完成的都市美俊项目进行成本管控分析,该项目具有一定的代表性,如地理位置偏僻、周围配套设施不齐全等。本文先对都市美俊项目前期设定的目标成本进行汇总,然后根据项目结算成本费用和目标成本进行详细的比对,对成本差额进行分析。通过成本费用数额的比对,分析超标的原因以及超标的数额是否合理。根据全过程成本管控理论,对成本管控的决策阶段、设计阶段和施工阶段进行详细的分析。在这三个阶段中找出成本管控的不足和表现。通过对其不足进行分析,为D公司提出合理的解决方案;在设计阶段中使用了成本价值法和容积率管控进行合理化建议;在施工阶段中,使用了挣值法进行分析。在文章的最后,作者提出了为D房地产公司将来的项目建议实施目标成本法和全过程管理理论。通过这两种方法可以使小型房地产公司在未来的项目中成本管控更加高效。
[Abstract]:The real estate market in mainland China started around 1990, and with the reform of our housing system, the development mode of urban construction began to appear. At that time, the real estate industry to the concept of cost control has not yet come into being. About 1993, when the real estate industry has formed a scale, the mainland China has emerged large and small real estate development companies such as Vanke, Wanda and country Garden. It is because the real estate industry has formed a certain market scale, real estate cost control has gradually been attached importance. In this paper, the cost of real estate is controlled and analyzed by D real estate company, which is different from the cost management and control of traditional manufacturing industry. In the cost management of real estate, the cost accounting is more complex and the amount is larger. This also indirectly leads to the increase in the difficulty of cost control. Unlike large real estate development companies with strong experience in cost control, the rich sense of control and mature management and control system .D real estate companies are still in the initial stage of cost control. Although has already had the cost control system, but the system still needs to consummate, the cost control execution degree also needs to strengthen. Therefore, the author chooses D real estate company just completed the project to carry on the cost control analysis, this project has the certain representativeness, for example, the geographical location is remote, the surrounding supporting facilities are not complete and so on. This paper first summarizes the target cost set in the Prophase of Metropolitan Mejun Project, and then analyzes the cost difference according to the detailed comparison between the project settlement cost cost and the target cost. Through the comparison of cost and expense amount, the reason of exceeding the standard and whether it is reasonable or not is analyzed. According to the whole process cost control theory, the decision stage, design stage and construction stage of cost control are analyzed in detail. Find out the deficiency and performance of cost control in these three stages. Through the analysis of its shortcomings, put forward a reasonable solution for D company; in the design phase using the cost value method and volume rate control rationalization suggestions; in the construction phase, the use of earned value method for analysis. At the end of the paper, the author puts forward the implementation of target cost method and whole process management theory for D real estate company in the future. These two methods can make small real estate companies more efficient in cost control in future projects.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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