吉林亚泰地产公司凇山湖项目成本控制研究

发布时间：2018-05-13 14:44

本文选题：成本控制 + 目标成本　；参考：《吉林大学》2017年硕士论文

【摘要】：建设项目的成本控制,是业主方最为关心的管理内容之一,从立项初期开始,直至财务决算结束,成本控制贯穿于项目生命周期全过程。我们国家经济格局日新月异,国民经济增速放缓,土地市场价格不断攀升,目前房地产行业的支柱地位正在悄然变化,中小型地产开发企业也经受着严峻考验。住宅小区开发市场中同类产品竞争趋于白热化,如何在薄利的“白银时代”分得一块利润“蛋糕”,改变原有粗放的成本控制模式就显得尤为重要。在施工前的规划阶段,应该设立一个合理准确的目标成本,另一方面,建设工程项目是在动态环境中进行的,因此我们也就必须将成本控制作为一个动态的管理过程来进行研究。本研究以吉林亚泰地产公司凇山湖项目为研究对象,探讨该项目的成本管理过程中出现的问题和原因,利用目标成本管理法和动态成本管理法优化成本控制方案,从组织、技术和经济等方面提出降低成本的保障措施,为本项目建设成本控制开辟了新的途径。本文第一章回顾了项目成本管理的发展历程,阐明了国内外房地产项目成本控制方法的优劣,在文献和理论的基础上,论述了针对本项目进行成本控制方案设计的思路。本文第二章介绍凇山湖项目一期建设的背景并分析成本管理现状,通过现场实地调研,找出了项目在设计与招标、项目实施和竣工结算的成本问题,从不同阶段分析了问题的成因。本文第三章对项目二期进行了目标成本分解测算和合约规划系统编制,将成本科目细分到具体责任部门,指导招标和合同签订,确保合同标的额控制在目标成本范围内。建立动态成本监控台账,按月定期将实际发生的合同、设计变更、现场签证和扣款金额录入台账,进行趋势成本差额分析,对可能发生的成本超支科目提出预警,加强现场成本管理,对超支科目或责任单位采取有针对性的方法削减其费用支出。在项目竣工结算期内要对工程量的准确性、价款的真实性全面审查,对无效成本进行最终审减。本文第四章制定了系统的成本控制保障措施,确保项目成本控制在目标红线范围内。首先是树立全员成本意识,建立目标成本责任体系,工程、成本、营销、财务等部门统一协作,全方位落实目标成本。其次是提前优化设计方案,合理采用新工艺、新材料、新技术,严把施工质量关。最后是有针对性地控制人工费、材料费和机械费,在项目营销、办公管理和财务结算等方面加强管理,全面控制成本支出。
[Abstract]:The cost control of the construction project is one of the most concerned management contents of the owner. From the initial stage of the project to the end of the financial accounts, the cost control runs through the whole process of the project life cycle. Our country economy pattern changes with each passing day, the national economy growth rate slows down, the land market price unceasingly climbs, the real estate industry pillar position is changing quietly at present, the small and medium-sized real estate development enterprise also is withstanding the severe test. In the residential district development market, the competition of similar products tends to be intense. How to get a profit "cake" in the "silver age" of thin profit and change the original extensive cost control mode is particularly important. In the planning stage before construction, a reasonable and accurate target cost should be set up. On the other hand, the construction project is carried out in a dynamic environment. Therefore, we must study cost control as a dynamic management process. This study takes the project of Gongshan Lake of Jilin Yatai Real Estate Company as the research object, discusses the problems and causes in the process of cost management of the project, optimizes the cost control scheme by using the method of target cost management and the method of dynamic cost management. Technical and economic measures are put forward to reduce the cost, which opens up a new way for the cost control of the project. The first chapter reviews the development course of project cost management, expounds the advantages and disadvantages of the cost control methods of real estate projects at home and abroad. Based on the literature and theory, it discusses the ideas of cost control scheme design for this project. The second chapter introduces the background of the first phase construction of the project and analyzes the current situation of cost management. Through on-the-spot investigation, the paper finds out the cost of project design and bidding, project implementation and completion settlement. The causes of the problem are analyzed from different stages. In the third chapter, the target cost decomposition and contract planning system are worked out for the second phase of the project. The cost subjects are subdivided into specific responsibility departments, and the bidding and contract signing are directed to ensure that the target amount of the contract is controlled within the target cost range. Establish dynamic cost monitoring accounts, record actual contracts, design changes, on-site visas and deductions into the accounts on a monthly basis, carry out trend cost difference analysis, and warn of possible cost overruns. Strengthen on-site cost management and adopt targeted methods to reduce cost expenditure for overrun accounts or responsible units. The accuracy of the project quantity and the authenticity of the price should be comprehensively examined during the period of completion and settlement of the project, and the invalid cost should be finally assessed and reduced. In the fourth chapter, the system cost control measures are established to ensure that the project cost control is within the target red line. The first is to set up the whole staff cost consciousness, set up the target cost responsibility system, engineering, cost, marketing, finance and other departments to cooperate and implement the target cost in all directions. Secondly, optimize the design plan ahead of time, adopt new technology, new material, new technology, strict construction quality. Finally, we should control the cost of labor, materials and machinery, strengthen the management in the aspects of project marketing, office management and financial settlement, and control the cost and expenditure in an all-round way.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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