A房地产公司项目建设阶段成本控制流程再造研究

发布时间：2018-04-20 13:03

本文选题：工程建设 + 流程再造　；参考：《吉林大学》2013年硕士论文

【摘要】：房地产开发企业是资金密集型、资源整合型的企业，项目开发需要大量资金的投入，如若出现运作失误将面临巨额负债直至破产的危险。项目的开发还是一个资源整合的过程，通过整合勘查、设计、监理、施工以及材料商等的技术、人力等各方资源，实现项目开发建设。本论文在国家房地产调控政策相继出台的社会环境下，在房地产业竞争日趋激烈的市场环境下，对房地产企业项目建设阶段成本控制流程进行深入分析，进行成本控制流程再造，达到完善项目建设阶段成本控制流程管理的目的。成本控制流程的再造，依据流程再造理论进行，按照流程再造的全流程原则、目标原则、客户原则、质量原则等，同时结合项目管理的系统理论和决策理论，，通过对成本控制流程进行分析，找出存在的流程问题，针对问题进行成本控制流程再造。原成本控制流程的流程框架为成本估算、成本预算、工程招标、合同签订、工程签证、资金拨付与统计、工程结算，通过分析可以总结出该流程中存在较多的不足之处，主要为没有全周期成本控制的概念；部门间的交叉与沟通较多，增加内耗；成本控制流程停留于事件处理层次，达不到成本控制效果；没有实现关键成本控制工作的流程化；成本控制流程的措施保障不足等。为解决企业所面临的成本控制流程中的诸多问题，有必要进行成本控制流程再造，建立一套科学的、适用的、全面的新的成本控制流程，实现企业的全面成本控制、重点成本控制，优化流程执行效率，从而改变企业的成本控制现状。成本控制流程再造按照项目建设期间各阶段来进行。在项目方案阶段，明确了设计交底—方案设计—设计效果评价—方案修订—方案在评价—方案确认的执行流程，并强调设计交底和设计效果评价的成本控制程序与要求，同时完善项目伊始的成本估算，依据估算实施成本指标分配。在项目施工图阶段，建立设计交底—限额设计—施工图设计—结构优化—装修及材料优化—图纸审查—施工图修订—施工图确认为主线的成本控制流程，并深入分析结构优化、装修及材料优化、图纸审查的满足执行效果的详细流程与要求。在合同阶段，首先进行合约规划，实现合同系统管控，然后组织招标工作，强调工程招标范围对成本控制的重要，最后是合同的审核与签订，明确详细的合同签订流程。在工程实施阶段，成本控制流程的再造要确保流程的深入性与详细性，主要包括工程签证流程和采用标准格式的资金拨付统计与分析。在工程结算阶段，成本控制流程的主线为收集结算依据文件—计算—核对—出具结算意见—出具结算书，明确在工程具备结算条件的情况下进行结算，同时注重工程索赔事件的处理。经过再造后流程与现流程的对比分析，再造后的流程通过调整流程执行的程序在执行速度上得到了提升，通过完善成本控制流程的环节，使流程执行的效果得到了很大的改善，通过对成本控制流程再造前项目成本与再造后项目成本预测的对比分析，清晰的看到了新的成本控制流程执行后的成本效益。可以说成本控制流程再造是成功的，可以保证企业成本优势的逐步建立。成本控制流程的再造使存在的流程问题得以解决，但再造后的成本控制流程的顺利执行需建立相应的保障措施。通过进行组织架构的调整，使其能够确保流程的高效运行。建立成本信息统计系统以保证成本估算有充足而准确的信息支持。进行合同标准化，便于合同阶段成本控制流程的执行，而且提升执行效果与速度。建立成本动态测算体系，提升成本数据分析的能力。完善成本授权，以明确成本的审批职责。建立成本责任制度、指标考核制度、奖励机制，落实岗位责任，将成本指标分配到岗、到人并进行完成情况考核，依据考核结果进行奖励进而激发员工积极性。同时建立健全培训机制，通过培训提升员工的业务能力与流程熟悉程度以及员工的自身素质，以保证流程的执行效果最优。
[Abstract]:The real estate development enterprise is a capital intensive and resource integrated enterprise. The project development needs a large amount of capital investment, if the operation error will face the danger of huge debt to bankruptcy. The development of the project is still a process of integration of resources, and through the integration of exploration, supervision, construction and material business and other technologies, human resources and so on In this paper, under the social environment that the national real estate regulation policy has been introduced successively, under the increasingly fierce market environment of real estate industry, this paper makes an in-depth analysis on the cost control process of the construction phase of the real estate enterprise, and reengineering the cost control process to complete the construction phase of the project. The purpose of this control process management.
The reengineering of the cost control process is based on the process reengineering theory, according to the whole process principle of the process reengineering, the target principle, the customer principle, the quality principle and so on. At the same time, combining the system theory and the decision theory of the project management, the existing process problems are found through the analysis of the cost control process, and the cost control process is carried out for the problems. Reengineering.
The process framework of the original cost control process is cost estimation, cost budget, project bidding, contract signing, project visa, fund allocation and statistics, project settlement. Through analysis, many deficiencies in the process can be summed up, mainly for the concept of no full cycle cost control; interdepartmental cross and communication are more and more internal. Cost control process stays at the level of the event processing, does not reach the cost control effect, does not realize the flow of the key cost control work, and the measures of the cost control process are insufficient. In order to solve the many problems in the cost control process of the enterprise, it is necessary to reengineer the cost control process and establish a set of science. The applicable and comprehensive new cost control process can realize the overall cost control of the enterprise, the key cost control, the optimization of the efficiency of the process execution, so as to change the current situation of the cost control of the enterprise.
The cost control process reengineering is carried out according to the various stages of the project construction period. In the project plan stage, the design bottom - plan - Design - design effect evaluation - scheme revision - the implementation process of the project in the evaluation - the project confirmation, and the cost control procedures and requirements of the design and design effect evaluation are emphasized and the item is perfected. At the beginning of the project, the cost estimation is based on the estimation of the implementation cost index. In the project drawing stage, the design interchange, the quota design, the construction drawing design, the structure optimization, the decoration and the material optimization, the drawing review, the construction drawing revision and the construction drawing are the main line of the cost control process, and the structure optimization, the decoration and the material are deeply analyzed. In the contract stage, the contract planning is carried out, the contract system is controlled, and the bidding work is organized, and the importance of the project bidding scope to the cost control is emphasized. Finally, the contract is audited and signed and the contract signing process is clearly detailed. In the implementation stage of the project, The reengineering of the cost control process should ensure the depth and detail of the process, mainly including the project visa process and the fund allocation statistics and analysis using the standard format. In the project settlement stage, the main line of the cost control process is to collect and check the settlement opinion - the settlement opinion - the settlement book, clearly in the project. Settling accounts with settlement conditions, and paying attention to the handling of project claims.
After reengineering, the process of reengineering is compared with the current process. The process of reengineering has been improved through the process of adjusting the process execution. Through the improvement of the link of the cost control process, the effect of the process is greatly improved. The cost of the project before the reengineering of the cost control and the cost of the rebuilt project is prepaid. It can be said that the cost control process reengineering is successful and can ensure the gradual establishment of the cost advantage of the enterprise.
The reengineering of the cost control process enables the existing process problems to be solved, but the successful implementation of the reconstituted cost control process needs to establish the corresponding safeguard measures. Through the adjustment of the organizational structure, it can ensure the efficient operation of the process. The cost information statistics system is established to ensure that the cost estimation has sufficient and accurate information support. Carry out the standardization of the contract, facilitate the execution of the cost control process at the stage of the contract, improve the execution effect and speed, establish the dynamic calculation system of the cost, improve the ability of the cost data analysis, improve the cost authorization, clear the examination and approval responsibility of the cost, establish the system of cost responsibility, the evaluation system of the index, the reward mechanism, and the responsibility of the post, The cost indicators are allocated to the post, to the person and to the completion of the assessment, according to the results of the assessment and incentive to stimulate the enthusiasm of the staff. At the same time, establish and improve the training mechanism, through training to improve the staff's business ability and process familiarity with the staff's own quality, so as to ensure the optimal implementation effect of the process.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TU723.3

【共引文献】