SR集团房地产开发项目全过程成本管理研究
发布时间：2018-07-13 18:22
【摘要】：我国房地产行业起步于上世纪90年代,在国家一系列鼓励住房消费政策的推动下,伴随我国经济的高速发展,房地产行业也取得了突飞猛进的发展。经过二十多年的发展,房地产行业正朝着越来越公开透明,越来越规范化的方向发展。房地产业受国家调控政策的影响,竞争日益加剧,激烈的市场竞争和不利的宏观调控政策,使得房地产开发企业不得不把工作的重心转移到企业内部,通过加强企业内部管理,特别是加强项目成本管理来提高企业的竞争力。本文通过对房地产开发各阶段成本控制工作的深入研究,对成本控制要点和策略提出建议,充分发挥成本管理的主观能动特性,加强事前规划、事中控制、事后评估的主动管理水平,从而促使成本管理目标的全面落实。本文以YJ房地产项目为例,在深入分析项目成本管理过程中存在的问题及成因的基础上,结合当前经济形势及行业现状,运用作业成本法、成本规划、全生命周期成本理论、价值工程理论等。建立以目标成本为核心的成本管控体系。目的是改善企业成本管理现状,提高成本管控水平,为企业带来良好的经济效益和社会效益。通过本文对房地产项目全过程成本控制的应用探讨,希望为房地产企业在实践中提供借鉴和参考。
[Abstract]:China's real estate industry started in the 1990s, under the promotion of a series of national policies to encourage housing consumption, with the rapid development of China's economy, the real estate industry has also made rapid progress. After more than 20 years of development, the real estate industry is moving towards more and more transparent, more standardized direction. The real estate industry is affected by the national regulation and control policy, the competition is becoming more and more intense, the fierce market competition and the unfavorable macro-control policy, make the real estate development enterprise have to shift the focus of the work to the enterprise interior, by strengthening the internal management of the enterprise, In particular, strengthen the project cost management to improve the competitiveness of enterprises. Through the in-depth study of the cost control work in various stages of real estate development, this paper puts forward some suggestions on the key points and strategies of cost control, so as to give full play to the subjective dynamic characteristics of cost management, to strengthen the prior planning, and to control in the process. Ex post-evaluation of the active management level, thus promoting the full implementation of cost management objectives. This paper takes the YJ real estate project as an example, on the basis of deeply analyzing the problems and causes in the process of project cost management, combining the current economic situation and the present situation of the industry, applying the activity-based costing method, cost planning, and the whole life cycle cost theory. Theory of value engineering. Establish a cost control system with target cost as the core. The purpose is to improve the current situation of enterprise cost management, improve the level of cost control, and bring good economic and social benefits for enterprises. This paper discusses the application of cost control in the whole process of real estate projects, hoping to provide reference and reference for real estate enterprises in practice.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
本文编号：2120336
[Abstract]:China's real estate industry started in the 1990s, under the promotion of a series of national policies to encourage housing consumption, with the rapid development of China's economy, the real estate industry has also made rapid progress. After more than 20 years of development, the real estate industry is moving towards more and more transparent, more standardized direction. The real estate industry is affected by the national regulation and control policy, the competition is becoming more and more intense, the fierce market competition and the unfavorable macro-control policy, make the real estate development enterprise have to shift the focus of the work to the enterprise interior, by strengthening the internal management of the enterprise, In particular, strengthen the project cost management to improve the competitiveness of enterprises. Through the in-depth study of the cost control work in various stages of real estate development, this paper puts forward some suggestions on the key points and strategies of cost control, so as to give full play to the subjective dynamic characteristics of cost management, to strengthen the prior planning, and to control in the process. Ex post-evaluation of the active management level, thus promoting the full implementation of cost management objectives. This paper takes the YJ real estate project as an example, on the basis of deeply analyzing the problems and causes in the process of project cost management, combining the current economic situation and the present situation of the industry, applying the activity-based costing method, cost planning, and the whole life cycle cost theory. Theory of value engineering. Establish a cost control system with target cost as the core. The purpose is to improve the current situation of enterprise cost management, improve the level of cost control, and bring good economic and social benefits for enterprises. This paper discusses the application of cost control in the whole process of real estate projects, hoping to provide reference and reference for real estate enterprises in practice.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
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