面对商业环境变革的中小型房地产成本精细化控制研究
发布时间：2018-09-13 11:50
【摘要】：在房地产行业竞争愈演愈烈的商业环境中，房地产开发已进入微利时代，而在收入一定时，降低成本是企业赢利的主要手段，如何做好成本管控，成了未来房地产企业生存与发展的核心。现阶段房地产宏观调控形势严峻，房地产项目开发的成本控制压力倍增，在商业环境变革中，研究建立一套高效、精细的成本控制体系，在保证品质的前提下实现项目成本的有效控制是摆在每一个房地产开发企业面前必须面对的课题。 本文首先通过文献资料阅读总结了现阶段房地产开发企业成本管理理论：项目成本构成、项目开发阶段与成本影响曲线、目标成本管理，成本管理模式实践：万科模式、中海模式及合生创展模式；接着，通过案例收集与分析，从DX房地产开发公司现有成本管理体系入手，通过对已发生过的项目开发各阶段成本失控案例的深入研究和分析，揭示DX公司要改变目前的成本管理现状，面临的关键任务是：完善成本管理制度流程，明确成本管理责权体系，建立满足“事前-事中-事后”精细化控制的成本管理体系；最后，结合案例分析的结论，建立了适合DX房地产公司的精细化成本控制体系，主要内容包括全过程目标成本管理，全员的动态成本管理（目标成本的监控、预警及调整），以及成本管理后评估；并从操作层面上分析了精细化成本控制体系在项目成本管理中的实施与应用。在文章的结尾，，对房地产成本管理体系的研究发展方向进行了展望，并提出了一些管理建议。 本研究也存在一些不足之处，如未考虑将成本考核精细化到全员，在体系设计时未充分考虑信息化等，希望同行可以从中找到研究切入点进行深入研究。当然，本研究已经取得了预期的成果，也希望本文所构建的精细化成本控制体系能给其它房地产企业构建成本管理体系提供借鉴和参考。
[Abstract]:In the increasingly competitive commercial environment of real estate industry, real estate development has entered the era of micro-profit, and when the income is certain, reducing costs is the main means for enterprises to make profits, how to do a good job of cost control, Became the future real estate enterprise survival and development of the core. At the present stage, the macro-control situation of real estate is grim, and the cost control pressure of the real estate project development is multiplying. In the transformation of the commercial environment, we are studying and establishing a set of efficient and precise cost control system. Under the premise of ensuring the quality, the effective control of the project cost is the subject that every real estate development enterprise must face. Firstly, this paper summarizes the cost management theory of real estate development enterprises at the present stage through literature review: project cost composition, project development stage and cost impact curve, target cost management, cost management model practice: Vanke model. Then, through the case collection and analysis, starting with the existing cost management system of DX Real Estate Development Company, through the in-depth study and analysis of the existing project development stages cost out of control cases, To reveal that DX wants to change the current situation of cost management, the key tasks are as follows: perfecting the process of cost management system, clarifying the system of responsibility and authority of cost management, establishing a cost management system that satisfies the meticulous control of "fore-in-hind"; Finally, combined with the conclusion of the case analysis, a fine cost control system suitable for DX real estate company is established. The main contents include the whole process target cost management, the whole staff dynamic cost management (target cost monitoring and control). Early warning and adjustment), as well as the post-evaluation of cost management, and the implementation and application of the refined cost control system in project cost management from the operational level. At the end of the article, the research and development direction of real estate cost management system is prospected, and some management suggestions are put forward. This study also has some shortcomings, such as not considering the cost assessment to the whole staff, in the system design did not fully consider information, hoping that peers can find a research breakthrough point for in-depth research. Of course, this research has achieved the expected results, but also hope that the fine cost control system can provide reference and reference for other real estate enterprises to build a cost management system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4
本文编号：2241093
[Abstract]:In the increasingly competitive commercial environment of real estate industry, real estate development has entered the era of micro-profit, and when the income is certain, reducing costs is the main means for enterprises to make profits, how to do a good job of cost control, Became the future real estate enterprise survival and development of the core. At the present stage, the macro-control situation of real estate is grim, and the cost control pressure of the real estate project development is multiplying. In the transformation of the commercial environment, we are studying and establishing a set of efficient and precise cost control system. Under the premise of ensuring the quality, the effective control of the project cost is the subject that every real estate development enterprise must face. Firstly, this paper summarizes the cost management theory of real estate development enterprises at the present stage through literature review: project cost composition, project development stage and cost impact curve, target cost management, cost management model practice: Vanke model. Then, through the case collection and analysis, starting with the existing cost management system of DX Real Estate Development Company, through the in-depth study and analysis of the existing project development stages cost out of control cases, To reveal that DX wants to change the current situation of cost management, the key tasks are as follows: perfecting the process of cost management system, clarifying the system of responsibility and authority of cost management, establishing a cost management system that satisfies the meticulous control of "fore-in-hind"; Finally, combined with the conclusion of the case analysis, a fine cost control system suitable for DX real estate company is established. The main contents include the whole process target cost management, the whole staff dynamic cost management (target cost monitoring and control). Early warning and adjustment), as well as the post-evaluation of cost management, and the implementation and application of the refined cost control system in project cost management from the operational level. At the end of the article, the research and development direction of real estate cost management system is prospected, and some management suggestions are put forward. This study also has some shortcomings, such as not considering the cost assessment to the whole staff, in the system design did not fully consider information, hoping that peers can find a research breakthrough point for in-depth research. Of course, this research has achieved the expected results, but also hope that the fine cost control system can provide reference and reference for other real estate enterprises to build a cost management system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4
【参考文献】
相关期刊论文 前3条
1 赵艳玲,张仕廉;房地产开发项目的成本管理[J];重庆建筑大学学报;2004年05期
2 郭婧娟;刘海萍;;我国房地产市场竞争格局及其对房价影响分析[J];生产力研究;2009年10期
3 费树林;房地产项目开发建设过程中的成本控制[J];住宅科技;2005年03期
本文编号：2241093
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