A房地产公司X项目成本管理改进研究

发布时间：2018-01-07 19:27

本文关键词：A房地产公司X项目成本管理改进研究　出处：《大连理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：房地产开发具有建设周期长,资金占用量大的特点。任何项目在开发过程中总难以避免发生各种各样的问题以及若干不可控因素。比如设计变更、设备、建筑材料价格变化、当地人工工资标准浮动等,都会对工程造价造成影响。因此,如何改进和完善工程成本管理制度,并使其有效落实到日常的管理工作中是本文研究的重点内容。A公司目前有X一期和二期两个住宅项目,其中一期已经完工。在其旗下X住宅项目一期主体建设基本完工后,项目结算时发现X一期项目的实际成本在同区域定位相同或者相似的前提下,远高于其他标杆地产开发的项目。这直接导致了X一期项目的销售利润低于预期,A公司的管理层在对项目一期成本控制的失败进行了深刻的反思后,意识到成本管控不力并非是成本部工作的失职,而是有更深层次的因素。为了理清脉络,本文对X项目一期成本管理存在的问题进行了专项调查。通过对X项目一期建设过程中成本管理过程的诊断,以及参考行业内标杆地产的成本管理制度等途径,逐渐了解到了A公司在X一期项目上的成本管理存在着意识欠缺、管理流程和组织架构不合理、以及若干外部风险等问题。在对该问题深刻剖析的基础上,以良好的激励机制和人才引进为保障。A公司最终解决了上述问题,并在X项目二期的成本管控中取得了突破性的进步。从功能和性质上来看,工程造价是贯穿于工程建设全过程的一种费用控制活动,决定着工程项目的盈利情况。所以本文强调,工程建设中应该做好工程项目全过程的造价管理和控制,把握好工程项目设计、招标、施工和结算等阶段中的人力、物力以及财力的合理控制,切实提高工程投资效益。本文在对于房地产标杆企业成本管理制度的研究基础上,以当下房地产行业发展速度放缓,成交量逐渐低迷的大环境为背景。以A公司开发的X住宅项目为对象,研究中小房地产企业如何从成本管理改进的角度出发,使得相对于大企业而言,开发经验不足、抗风险能力较弱的中小房企的可以顺利“过冬”。在销售低迷的市场环境下,通过有效的成本管理来实现利润。在企业的实际运营过程中有很大的应用价值。
[Abstract]:Real estate development has long construction period, large amount of funds. The characteristics of any project in the development process in general is difficult to avoid occurrence of various problems and some uncontrollable factors. Such as design changes, equipment, construction material price change, floating artificial local wage standards, will have an impact on the cost of the project. Therefore, how to the improvement and perfection of project cost management system, and the effective implementation of the daily management work is the key content of this paper are X.A, a phase two and two residential projects at present, of which one has been completed. In its main building X residential projects basically completed the first phase of the project after the settlement found that the premise of the actual cost of X project in the same location under the same or similar, far higher than other benchmark real estate development projects. This led directly to the X project sales profit low Yu Yu A, the management of the company in the first phase of the project cost control of the failure to carry out a profound reflection, to realize the cost control ineffective is not the work of the Department of dereliction of duty cost, but there are further factors. In order to clarify the context, this paper conducted a special survey on the cost management in the X project is a problem. The diagnosis cost management process of X project phase in the construction process, and reference the industry benchmark for real estate cost management system, gradually learned the cost management in the X project of the A company there is a lack of awareness, management processes and organizational structure is not reasonable, and some problems in the external risk. Based on the profound analysis of the problem, with a good incentive mechanism and the introduction of talent for the protection of company.A to solve the above problems and made breakthrough progress in the two phase of the project cost control of X from power. And the nature, the project cost is a cost control activities throughout the whole construction course, determines the project profitability. So this paper emphasizes that engineering construction should do a good job of cost management and control in the whole process of the project, a good grasp of the project design, bidding, construction and settlement in the stage the manpower, material resources and financial resources reasonable control, and effectively improve the project investment benefit. Based on the research of the cost management system for real estate benchmarking enterprises, with the slowdown in the current real estate industry development background, the volume gradually downturn environment. To A company developed the X housing project as the object, how to research and real the real estate enterprises to improve from the perspective of cost management, so that relative to large enterprises, the lack of development experience, weak anti risk ability of small and medium housing prices can be smoothly in winter. In the market environment of low sales, profit is realized through effective cost management. It has great application value in the actual operation of the enterprise.

【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F299.233.42;TU723.3

【相似文献】