A公司房地产开发成本控制管理与改进的研究

发布时间：2018-02-21 05:20

本文关键词： 房地产开发成本控制经济指标测算目标成本管理　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：伴随着近年来，国家一系列房地产宏观调控政策的出台，对房地产投机者的打击，及原材料、人工费等各方面成本逐年上升，加剧房地产行业越来越激烈的竞争，使我国房地产企业面临着巨大的压力。房地产企业若要想创造更多的效益，适销的房地产产品是必要的，同时还应该降低开发成本，严格成本控制管理。如何在开发建设周期长、投资数额大的背景下，加强房地产成本控制和管理，降低企业的经营风险，就变得非常的重要。本文针对我国房地产业当前的发展状况和房地产成本控制管理水平的调查分析,发现一些项目运行中存在的成本控制的问题,并针对这些问题提出相关的建议和成本控制的管理方法。本文主要内容以房地产开发项目全过程成本控制为论点,以房地产项目开发过程为线索,以A房地产开发公司朝阳项目为例，对成本控制管理的现状进行总结与分析，通过项目投资收益分析、财务经济技术指标测算，总结、把控了项目的成本核算。经过收集大量的项目成本控制资料，对房地产开发项目成本构成要素进行了汇总，对全程成本控制环节进行分析、研究。改进了目标成本管理体系，，对项目决策阶段、规划设计阶段、工程建设阶段、营销阶段等房地产开发主要阶段，提出了控制成本的措施及改进方案，并制定了目标成本管控部门职责。从而实现房地产开发项目各阶段全面成本控制的动态管理模式，达到节省、控制开发成本的效果，有力的增强了房地产开发企业的核心竞争力。本文旨在通过A公司房地产开发项目成本控制的分析、研究、总结及探讨，为A公司未来开发项目提供充分的数据支持、成本控制方法及管理理念，也希望能为更多房地产开发企业成本控制工作提供借鉴和参考。
[Abstract]:With the introduction of a series of real estate macro-control policies in recent years, the impact on real estate speculators, as well as the rising costs of raw materials and labor costs, has intensified the increasingly fierce competition in the real estate industry. If real estate enterprises want to create more benefits, marketable real estate products are necessary, and at the same time, development costs should be reduced. How to strengthen the cost control and management of real estate under the background of long development and construction period and large amount of investment, so as to reduce the operating risk of enterprises, Based on the investigation and analysis of the current development of real estate industry and the level of real estate cost control management in China, we find that some problems of cost control exist in the operation of some projects. And put forward the related suggestions and cost control management methods in view of these problems. This paper takes the whole process cost control of the real estate development project as the argument, takes the real estate project development process as the clue, takes the A real estate development company Chaoyang project as the example, carries on the summary and the analysis to the cost control management present situation. Through project investment income analysis, financial, economic and technical index calculation and summary, the cost accounting of the project is controlled. After collecting a large amount of project cost control information, the cost components of the real estate development project are summarized. This paper analyzes and studies the whole process of cost control, and improves the target cost management system. The main stages of real estate development, such as project decision stage, planning and design stage, engineering construction stage, marketing stage and so on, are improved. The measures of cost control and the improvement scheme are put forward, and the responsibility of target cost control department is worked out. Thus, the dynamic management mode of total cost control in each stage of real estate development project is realized, and the effect of saving and controlling development cost is achieved. Strengthen the core competitiveness of real estate development enterprises. The purpose of this paper is to provide sufficient data support, cost control methods and management concepts for A company's future development projects through the analysis, research, summary and discussion of the cost control of real estate development projects in A Company. Also hope to provide reference and reference for more real estate development enterprises cost control work.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

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