KF公司房地产开发项目目标成本管理体系建立与应用研究

发布时间：2018-03-13 22:34

本文选题：房地产开发项目　切入点：目标成本管理　出处：《西安建筑科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着多轮房地产调控政策出台，KF公司面临着前所未有的压力。成本管理已不再是杜绝资源浪费、提高企业利润的简单问题，而是影响企业生存与发展的战略问题。但现有的成本管理方式已不能满足企业的生存要求，迫切需要寻求一套切实有效地项目成本管理方法来提高企业的竞争能力。本文首先在对国内外成本管理相关文献研究基础上，对KF公司现有成本管理过程中目标成本概念不清晰、管理方式不完善及管理重点不明确等问题进行剖析。然后本文以房地产项目开发流程为线索，提出在项目决策阶段通过对市场的调研分析，预测项目的目标成本，并确定土地最高获取价格；在设计阶段以预测成本控制设计并进行成本优化，确定项目的目标成本；在项目实施前，运用工作分解结构将成本目标分解至需要签订的具体合同中,形成合约规划，并对各类合同的成本控制要点进行明确；在项目实施阶段进行动态管理，将动态成本与目标成本对比分析，寻找差异及时纠偏，构建出房地产开发项目目标成本管理体系。最后将此目标成本管理体系在A项目中进行实际运用检验，并取得了预期的效果，进一步证实该体系的可行性。本文的研究成果，可望为KF公司提供一套切实可行的房地产开发项目目标成本管理方法及工具，通过对项目成本的有效管理，达到提升企业成本管理水平、增强核心竞争力的目的。
[Abstract]:With the introduction of multiple real estate regulation policies, KF is facing unprecedented pressure. Cost management is no longer a simple problem to eliminate waste of resources and increase profits. It is a strategic problem that affects the survival and development of enterprises, but the existing cost management methods can not meet the survival requirements of enterprises. Therefore, it is urgent to seek a set of effective project cost management methods to improve the competitiveness of enterprises. Firstly, on the basis of the research on the related documents of cost management at home and abroad, the concept of target cost is not clear in the process of KF company's current cost management. Then this paper takes the real estate project development process as the clue, through the market investigation and analysis in the project decision-making stage, forecasts the project target cost, and so on the management way is not perfect and the management key is not clear, and so on, then this article takes the real estate project development process as the clue, And determine the maximum acquisition price of the land; design and optimize the cost of the project with predictive cost control in the design phase; determine the target cost of the project; before the project is implemented, The cost objective is decomposed into specific contracts to be signed by using the work breakdown structure, and the contract planning is formed, and the key points of cost control of all kinds of contracts are clarified, and the dynamic management is carried out in the implementation stage of the project. By comparing the dynamic cost with the target cost, the paper tries to find out the difference and correct the difference in time, and constructs the target cost management system of the real estate development project. Finally, the target cost management system is tested in the A project. The expected results are obtained and the feasibility of the system is further verified. The research results of this paper are expected to provide KF company with a set of feasible methods and tools for real estate development project target cost management, through the effective management of project costs, to improve the level of enterprise cost management, The purpose of enhancing core competitiveness.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F299.233.4

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