基于业务与财务双重视角的房地产企业成本控制研究

发布时间：2018-05-01 22:36

本文选题：房地产企业成本控制 + 业务和财务视角　；参考：《浙江工业大学》2013年硕士论文

【摘要】：房地产企业的成本控制可以分为两个层次：业务层次和财务层次。业务层次是指业务部门在自身业务活动中对成本的自我控制,而财务层次是指财务部门在业务部门成本自我控制基础上的监督控制。国内外对房地产企业成本控制的研究多集中于业务层次,而对财务层次的研究相对不足；实践中,由于房地产企业成本涉及到专业的工程造价知识,财务部门的监督力度也相对薄弱。因此,如何使两个层次的成本控制有机结合起来成为理论和实践上亟待解决的课题。本文即是从业务和财务的不同视角研究房地产企业的成本控制问题,从而构建了基于业务和财务双重视角的房地产企业成本控制体系。本文的研究框架可以归纳为如下五个方面：首先,通过对国内外文献的研究表明：国外研究多集中于一般企业的成本控制,较少涉及房地产企业的成本控制；国内研究虽然涉及房地产企业的成本控制,但多集中于业务的角度,较少涉及财务的角度,因而都有不同程度的缺陷。其次,通过对房地产成本和成本控制理论的梳理,归纳出了房地产企业成本控制的一般环节,即决策、规划设计、招投标、采购、施工、竣工决算、销售、物业维护等环节,以及贯穿其中的费用控制、税收控制和成本核算等活动。第三,从业务的角度归纳总结了业务部门在房地产开发经营的各个环节所进行的成本控制活动。第四,从财务的角度,探讨了财务部门在业务部门成本自我控制的基础上所进行的监督控制。第五,探讨了在房地产企业成本控制过程中财务部门和业务部门的相互协调问题。通过以上五个方面的分析和研究,探讨了基于业务和财务双重视角的房地产企业成本控制,为建立业务部门和财务部门既相互配合又相互制约的成本控制体系提供了理论框架和实践指南。
[Abstract]:The cost control of real estate enterprises can be divided into two levels : operational level and financial level . The business level refers to the self - control of the cost in the business activities of the business unit , and the financial level refers to the supervision and control of the financial department on the basis of the cost self - control of the business unit .
In practice , because the cost of real estate enterprise involves professional engineering cost knowledge , the supervision of the financial department is relatively weak . Therefore , how to combine the cost control of the two levels becomes an urgent problem in theory and practice . In this paper , we study the cost control problem of real estate enterprises from different perspectives of business and finance , and thus construct the real estate enterprise cost control system based on the dual visual angle of business and finance . The research framework of this paper can be summarized as the following five aspects :

First , through the research on domestic and foreign literatures , the research on the domestic and foreign literatures shows that the research on the cost control of the general enterprises is mostly focused on the cost control of the real estate enterprises .
Although domestic research is concerned with the cost control of real estate enterprises , it is mainly focused on the angle of business .

Secondly , through the analysis of real estate cost and cost control theory , the general links of cost control of real estate enterprises are summarized , namely , decision - making , planning design , bidding , purchasing , construction , final settlement , sales , property maintenance and so on , as well as the activities such as cost control , tax control and cost accounting .

Thirdly , the cost control activities of the business unit in various links of real estate development are summarized from the point of view of the business .

Fourth , from the angle of finance , this paper discusses the supervision and control of the financial department on the basis of the cost self - control of the business unit .

Fifth , discuss the mutual coordination between the finance department and the business unit in the process of real estate enterprise cost control .

Through the analysis and research of the above five aspects , the cost control of real estate enterprises based on the dual visual angle of business and finance is discussed , and the theoretical framework and practical guide are provided for the establishment of the cost control system which is complementary and mutually restricted by the business unit and the financial department .

【学位授予单位】：浙江工业大学
【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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