房地产开发项目前期成本管理研究

发布时间：2017-12-31 18:33

本文关键词：房地产开发项目前期成本管理研究　出处：《南昌大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着中国城市化的不断发展，特别是在08年末出台的一系列刺激购房消费的政策下，中国的房地产业经历了迅猛的发展过程，以及国内外大企业和房地产投资基金对房地产市场的逐渐进入和争夺，使我国房地产业的开发环境、市场机制、运营模式、产品开发、营销策划以及管理技术和方法等和以前相比都发生了很大的变化。在这样的社会背景下，一方面政府部门出台一系列的关于土地、融资等方面的宏观调控政策；另一方面因近年来房价上涨，使得房地产开发企业有比较客观的利润空间，行业进入者大量增加，但土地作为不可再生资源不断减少，使得房地产开发企业之间的竞争更趋于激烈。随着房地产市场的逐步规范和行业竞争日渐加剧，房地产正在告别暴利时代。如何使房地产开发企业求得生存、求得发展是当前摆在房地产开发企业面前一个急需解决的重要问题。如何使房地产开发企业降低工程开发成本，提高企业工程投资收益，是许多房地产开发企业面临着生存与发展的难题。显然，降低房地产开发成本就成为房地产开发企业寻求利润的有效方法。由于房地产项目的土地费用、建安费用、营销费用、管理费用和财务费用具有很强的刚性，降低房地产开发项目成本的重心也就落在前期成本的控制上。本文运用成本管理的基本理论和方法，在总结国内外学者关于房地产项目成本管控研究成果的基础上，对我国房地产开发企业前期成本控制的理论和实践问题进行探讨。文章首先分析了我国房地产项目前期成本控制的现状，从项目的投资决策阶段、规划设计阶段和招投标阶段分别揭示了当前房地产开发项目前期成本控制存在的主要问题；其次，从成本管理的不同阶段和控制特点分析了影响房地产开发项目前期成本管理的主要因素；再次，从规范房地产开发项目前期工作流程着手，系统阐述了房地产开发项目前期成本管理的过程和方法；最后，，本文以天津某区XX房地产项目为例，详细介绍了项目前期成本管理过程，着重在项目投资决策阶段和规划设计阶段，阐述了决策阶段土地项目的价值测算和招投标方案的设定，通过使用折现现金流量法对项目投资回报进行动态分析，揭示了目标成本的确定以及项目的盈利能力。结合房地产开发项目前期工作内容分解和对应的成本，最终为形成一个行之有效的房地产开发项目前期成本管理体系建立了良好的管控模式。
[Abstract]:With the continuous development of China City, especially in a series of policies to stimulate the purchase consumption at the end of 08 the introduction of Chinese, real estate industry has experienced rapid development process, as well as the domestic and foreign large enterprises and real estate investment funds of the real estate market and gradually entered the competition, China's real estate development the environment, market mechanism, operation mode, product development, marketing planning and management techniques and methods and compared to the previous have undergone great changes. Under this background, on the one hand, government departments issued a series of land, finance and other aspects of the macro-control policies; on the other hand, in recent years due to rising prices, the real estate development enterprises have more objective profit space, industry into a great increase, but the land as a non renewable resources have been reduced, making the competition among real estate enterprises more Fierce. With the real estate market gradually standardized and competition, the real estate is to bid farewell to the era of huge profits. How to make the real estate development enterprises to survive and develop is currently an urgent important issue placed in front of the real estate development enterprise. How to make the real estate development enterprises to reduce project cost, improve investment return of enterprise engineering, many real estate enterprises are facing the problems of survival and development. Obviously, reduce the cost of real estate development has become an effective method of real estate development enterprises to seek profits. Because of the real estate project land costs, Chienan costs, marketing expenses, administrative expenses and financial expenses has strong rigidity, lower the center of gravity real estate development project cost control also falls on the upfront costs.
This paper uses the basic theories and methods of cost management, based on summarizing the domestic and foreign scholars on the research results of cost control of real estate project, discusses the theoretical and practical problems of the development of China's real estate enterprises prophase cost control. This paper analyzes the status quo of China's real estate control pre project cost, from the investment decision stage of the project, the planning and design stage and the bidding phase respectively reveals the current real estate development project cost control the main problems; secondly, from different stages and control characteristics of cost management and analyzes the main factors influencing pre cost management of real estate development projects; thirdly, starting from the previous work process specification of real estate development project system, describes the process and method of the cost management of real estate development projects; finally, this paper takes Tianjin District of XX real estate project as an example And introduces the pre project cost management process, mainly in the project investment decision stage and design stage, expounds the value calculation and bidding decision stage of land project setting is analyzed by using the method of discounted cash flow return on investment of the project, reveals the determination of target cost and profitability of the project. Based on the previous work of real estate development project decomposition and the corresponding cost, finally established a good management model for the formation of an effective system of cost management of real estate development project.

【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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