房地产开发企业成本控制研究

发布时间：2018-05-08 07:34

本文选题：成本控制 + 目标成本法　；参考：《沈阳建筑大学》2016年硕士论文

【摘要】：近几年来,国家对房地产市场进行宏观调控,有关政策不断出台,地域性土地规划政策也相继涌现,与此同时居民住房刚需程度逐步下降,一、二线城市建设率趋于饱和,房地产开发行业举步维艰。城市待建设项目、可开发地块日益减少,因此向项目要效益,从管理获利益的成本管理问题成为房地产开发公司能否顺应行业调整、产业链重组的行业态势转变的关键所在,同时也是房地产开发公司能否做大、做强的核心内容。本文的研究目的:从房地产开发企业成本控制具体问题出发,结合相关成本控制理论,探讨、研究成本控制具体问题,提出解决办法。本文从地产项目开发流程出发,引入价值工程理论、价值链理论、全寿命周期成本控制作为理论基础结合目标成本法、成本动态控制法、赢得值分析法等成本管理办法对房地产开发企业成本控制项目实施及管理过程中遇到的具体问题进行分析研究。主要分析了项目开发各阶段、项目营销、财务管理过程中的成本控制影响因素,并针对相关问题提出了对应的成本控制措施,为地产企业在项目开发过程中成本控制重点研究内容指明方向。本论文针对项目成本控制重点问题结合有关成本管理办法对成本控制体系进行了深入研究。作者集中分析了成本控制体系的特征及实用性,并且从成本控制核心思想、成本管理组织机构、组织机构职责、成本管理制度、成本管理信息化管理平台五方面内容出发,建立成本控制体系针对有关问题进行深入研究。论文结合目前房地产开发企业成本管理方面存在的实际问题,分析得出成本控制管理体系的运行可分为成本估算、成本计划、成本控制、成本核算、成本分析五方面内容,各方面内容之间紧密联系是成本控制体系运行的基本环节。以项目结算的工作内容为出发点,论文针对项目发生成本的具体分配问题进行探讨,将其分为必要发生成本和可控制变量成本进行归纳总结。本文在实证研究过程中以解决房地产开发企业成本控制问题为根本目的,将论文研究所得出重要结论应用于实际项目开发案例之中,结合实际进一步探讨论文结论应用于实际项目开发的可行性。
[Abstract]:In recent years, the state has carried out macro-control over the real estate market, and the relevant policies have been continuously issued, and regional land planning policies have emerged one after another. At the same time, the degree of rigid demand for housing of residents has gradually decreased, and the construction rate of the first and second tier cities tends to be saturated. The real estate industry is struggling. Urban projects to be built can be developed with less and less land, so it is the key for real estate development companies to adapt to the adjustment of the industry and the industrial chain reorganization to change the industry situation, so as to improve the efficiency of the project, from the cost management of managing the benefits to the management of the benefits to the real estate development company. At the same time is also the real estate development company can do big, strong core content. The purpose of this paper is to study the specific problems of cost control in real estate development enterprises and to put forward solutions to them by combining the theory of cost control with the theory of cost control. This paper introduces the theory of value engineering, the theory of value chain, the cost control of whole life cycle, and the method of cost dynamic control, which is based on the process of real estate project development. The cost management methods such as winning value analysis are used to analyze and study the specific problems encountered in the implementation and management of cost control projects in real estate development enterprises. This paper mainly analyzes the influencing factors of cost control in the process of project development, project marketing and financial management, and puts forward the corresponding cost control measures in view of the related problems. Real estate enterprises in the process of project development cost control focus on the direction of research. In this paper, the cost control system is deeply studied in combination with the cost management methods for the key issues of project cost control. The author analyzes the characteristics and practicability of the cost control system, and starts from five aspects: the core idea of cost control, the organization of cost management, the responsibility of organization, the system of cost management, and the information management platform of cost management. The establishment of cost control system for related issues in-depth study. Based on the practical problems in cost management of real estate development enterprises, the paper concludes that the operation of cost control management system can be divided into five aspects: cost estimation, cost planning, cost control, cost accounting and cost analysis. The close relation between all aspects is the basic link of the operation of cost control system. Taking the work content of project settlement as the starting point, this paper discusses the specific allocation of project cost, and divides it into necessary cost and controllable variable cost. In order to solve the problem of cost control in real estate development enterprises, this paper applies the important conclusions of the paper research to the actual project development cases in the process of empirical research. The feasibility of applying the conclusion of the paper to the actual project development is further discussed in combination with the practice.
【学位授予单位】：沈阳建筑大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.233.42;TU723.3

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