XY房地产项目在设计和施工阶段成本控制研究

发布时间：2018-04-26 00:19

本文选题：房地产 + 成本控制　；参考：《南昌大学》2017年硕士论文

【摘要】：本文以房地产项目开发投资成本增长过快为研究背景,基于项目成本控制管理中的实际问题,以定性和定量相结合的分析研究方式,文中分别用价值工程理论和挣值法对房地产项目设计和施工阶段进行成本控制分析,以期达到功能值与成本相匹配,房地产项目成本与进度管理协调系统化。首先,通过XY房地产A项目的例证,简要阐述了房地产设计和施工阶段成本控制中的问题薄弱环节,对设计阶段有效的功能属性与费用支出协调重要性进行分析,进一步肯定施工阶段成本管理的必要。理论与实际案例相结合,成本构成的分析得出设计阶段属性与费用分析对工程的实施和成本控制起到至关重要作用的结论,并主要体现在施工阶段。其次,对设计阶段的功能进行定量预算,并预估项目施工阶段的各项费用,结合价值工程理论对费用进行合理性分析且作适当费用调整。此后,根据预算费用和施工阶段实际产生费用相对比,运用挣值法对施工阶段的费用进行分析和动态控制。通过XY房地产实例分析,价值工程理论预算结果表明项目建筑施工阶段功能性目标成本为29900万元。对项目的功能性分析,协调功能与成本间关系,实现了价值工程进行成本预算的过程。最后,在项目施工阶段成本控制中运用挣值法,结果表明除周期2以外,其他时间周期段的费用偏差(CV)小于0,费用超支。进度偏差(SV)大于0时,各周期的进度值为正,进度超前。费用绩效指数(CPI)在第1个检查周期大于1,除此之外都指数小于1,说明实际支付大于预算费用。各周期的进度绩效指数(SPI)大于1,说明进度处于抢前状态。临界指数除第1周期外,其他各周期都大于1。挣值法在XY房地产成本动态控制说明此种费用支出与项目进度推进相匹配,是有利于项目的发展与建设的。最后,结合XY房地产成本控制现状,就价值理论和挣值法在XY房地产A项目中控制成本应用的结果,给予针对性建议。并就设计阶段和施工阶段的成本控制分析结果,配合成本费用管理,给予针对性的建议,分别分析价值工程理论和挣值法在设计阶段和施工阶段成本控制的重要性。总之,价值工程理论在房地产设计阶段的应用,协调了项目产品属性与成本之间的关系,验证了设计阶段预估成本的合理性。结合价值工程理论预估成本,对比施工阶段的实际费用和进度计划值,挣值法在施工阶段有效检验了成本控制与进度之间的关系,同时有效说明房地产项目中成本控制与施工进度正相关性变化的合理性。分别将价值工程理论和挣值法应用于设计阶段和施工阶段有效的预估且验证了成本控制的客观合理性,为有关房地产项目成本控制提供参考意义。
[Abstract]:Based on the research background of the rapid growth of investment cost of real estate project development, based on the actual problems in project cost control management, this paper combines qualitative and quantitative analysis and research. In this paper, the cost control analysis of real estate project design and construction stage is carried out by using value engineering theory and earned value method respectively, in order to achieve the matching of function value and cost, and the coordination of real estate project cost and schedule management is systematized. First of all, through the example of XY real estate A project, this paper briefly expounds the weak links in the cost control of the real estate design and construction phase, and analyzes the importance of coordination between the effective functional attributes and the cost expenditure in the design phase. Further confirm the necessity of cost management in construction stage. Combining theory with practical cases, the analysis of cost composition shows that the attribute and cost analysis in design stage plays an important role in the implementation and cost control of the project, and is mainly reflected in the construction stage. Secondly, the function of the design phase is estimated quantitatively, and the cost in the construction phase is estimated. The rationality of the cost is analyzed and the appropriate cost adjustment is made in combination with the theory of value engineering. Thereafter, according to the relative ratio of the budget cost and the actual cost produced in the construction phase, the earned value method is used to analyze and dynamically control the cost in the construction stage. Through the analysis of XY real estate example, the value engineering theory budget results show that the functional target cost of the construction stage of the project is 299 million yuan. The process of cost budget of value engineering is realized by analyzing the function of the project and coordinating the relationship between function and cost. Finally, the earned value method is used in the cost control in the construction stage of the project. The result shows that the cost deviation (CVV) of other time periods is less than 0 and cost overrun is less than 0 except period 2. When the progress deviation (SVV) is greater than 0, the progress value of each cycle is positive and the progress is ahead. The cost performance index (CPI) is greater than 1 in the first check period, and the index is less than 1, indicating that the actual payment is greater than the budgeted cost. The progress performance index (SPI) of each cycle is more than 1, indicating that the progress is in the state of preemption. With the exception of the first cycle, the critical index is greater than 1. The dynamic control of the cost of XY real estate by earned value method shows that this kind of expense is matched with the progress of the project and is beneficial to the development and construction of the project. Finally, combined with the current situation of XY real estate cost control, the paper gives some suggestions on the application of value theory and earned value method in XY real estate A project. According to the analysis results of cost control in design stage and construction stage, and with cost cost management, this paper gives some suggestions, and analyzes the importance of value engineering theory and earned value method in cost control in design stage and construction stage respectively. In a word, the application of value engineering theory in the stage of real estate design coordinates the relationship between product attributes and cost of the project, and verifies the rationality of the cost estimate in the design phase. Combining with the theory of value engineering to estimate the cost and compare the actual cost and the progress plan value of the construction phase, the earned value method effectively tests the relationship between the cost control and the schedule in the construction stage. At the same time, the rationality of the positive correlation between cost control and construction schedule in real estate projects is effectively explained. The theory of value engineering and earned value method are applied to the effective prediction of the design stage and the construction stage, and the objective rationality of the cost control is verified, which provides a reference for the cost control of the real estate project.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU201.7;TU723.3

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