房地产开发项目前期成本控制研究

发布时间：2018-01-05 09:37

本文关键词：房地产开发项目前期成本控制研究　出处：《浙江工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：中国房地产业经过近十多年的发展,特别是最近几年的疯狂发展之后,已经积累了很深的经济泡沫。同时房地产业的发展过程中存在的一些非理性因素,主要表现在房价的过快上涨已经远远超出中国的经济发展速度。政府部门开始出台一系列的关于土地、融资等方面的宏观调控政策,但收效甚微。随着房地产市场的逐步规范,房地产行业竞争也日渐加剧。在这样的经济大背景下如何求得生存与发展就成为房地产开发商急需解决的重要问题。显然,房地产企业要想做到准确及时的预见未来市场的变化,增强抵御国家宏观调控的能力,降低企业开发成本就成为开发商寻求利润的有效方法。由于房地产项目的房屋开发成本、营销费用、管理费用和财务费用具有很强的刚性,降低房地产开发项目成本的重心也就落在前期成本的控制上。本文运用成本管理的基本理论和方法,在总结国内外学者关于房地产项目成本控制研究成果的基础上,对我国房地产开发企业前期成本控制的理论和实践问题进行探讨。文章首先分析了我国房地产项目前期成本控制的现状,从项目的决策阶段、设计阶段和招投标阶段分别揭示了当前房地产开发项目前期成本控制存在的主要问题;其次,从成本控制的不同阶段和控制特点分析了影响房地产开发项目前期成本控制的主要因素;再次,从规范房地产开发项目前期工作流程着手,系统阐述了房地产开发项目前期成本控制的过程和方法;最后,文章以杭州某区XH房地产项目为例,详细介绍了项目前期成本控制过程,着重在项目决策阶段和规划设计阶段,阐述了决策阶段土地项目的价值测算和招投标定价方案的设定,通过使用折现现金流量法对成本进行的动态分析,揭示了开发成本即目标成本制定的全过程,结合房地产开发项目前期的工作分解结构和成本组织架构,最终建立了行之有效的目标成本控制体系。
[Abstract]:Chinese real estate industry after nearly more than 10 years of development, especially after the crazy development in recent years, has accumulated a deep economic bubble. At the same time the process of the development of the real estate industry in some non rational factors, mainly in the fast rising housing prices has far exceeded the speed of economic development. China government departments to introduce a series of land, finance and other aspects of the macro-control policies, but with little success. With the gradual standardization of the real estate market, the real estate industry competition is increasingly intensified. How to seek survival and development has become an important problem of the real estate developers need to solve under such background. Obviously, real estate enterprises in order to achieve accurate and timely forecast future market changes, enhance the ability to resist the national macroeconomic regulation and control, reduce the cost of enterprise development has become an effective method for developers seeking profits Because housing development costs of real estate projects, marketing costs, management fees and financial costs have strong rigidity. The core of reducing the cost of real estate development projects is also on the control of the previous cost.
This paper uses the basic theories and methods of cost management, scholars at home and abroad on the real estate project cost control on the basis of research results, to explore the theory and practice of Chinese real estate development enterprises prophase cost control. This paper analyzes the status quo of China's real estate project cost control stage, from the decision-making stage the project design stage, the bidding and tendering stage respectively reveals the current real estate development project cost control the main problems; secondly, from different stages and characteristics of cost control analysis of the main factors affecting the real estate development project cost control; thirdly, starting from the previous work process specification of real estate development project the system describes the process and method of the cost control of real estate development projects; finally, in a district of Hangzhou XH real estate project as an example, is introduced in detail. The early stage of the project cost control process, especially in the project decision-making stage and design stage, expounds the value calculation of bidding and pricing scheme decision-making stage land project setting, through dynamic analysis of the cost of using the discounted cash flow method, reveals the development process cost is the target cost formulation, combined with the real estate development project the work breakdown structure and cost structure, finally established the target cost effective control system.

【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F293.33

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