HTH房地产公司项目成本控制研究

发布时间：2018-01-01 06:21

本文关键词：HTH房地产公司项目成本控制研究　出处：《山东理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近几年来,国家不断加大对房地产市场的宏观调控力度,加上市场环境的变化,房地产开发企业面临的的竞争日益激烈,房地产经营也面临更为严峻的考验。房地产企业的竞争格局将发生新的变化,整个行业将会经历市场重新洗牌、优胜劣汰的过程。在新的市场竞争格局下,房地产开发企业要全面提高企业竞争力,实现经济效益最大化,必须把项目的成本控制作为控制重点,加强项目成本的有效管理和控制。由此可见,房地产企业能否通过加强成本管理与控制来提高企业经济效益和市场竞争力,关乎企业在新的环境下参与市场竞争的成败。房地产行业属于投入高、风险高、综合性强、回报周期长、关联效应大的行业,它的健康稳定发展,关系到若干行业的发展,对经济发展和社会稳定有较大的影响。项目成本管理涉及前期可行性研究、项目勘察设计、获得土地开发权、施工、销售及物业管理,贯穿于房地产企业管理活动的全过程。房地产企业的成本控制就是针对房地产项目实施过中发生的各类费用,通过技术、经济和管理措施进行成本控制,从而实现盈利的目的。随着国家宏观调控政策的出台,土地价格不断上涨的形势,房地产业面临着项目成本增加、流程设置不科学、成本监控过程不力、利润空间缩水等问题,企业面临“出局”的危机。面对激烈的市场竞争,企业要科学地进行项目开发,充分发挥成本控制的巨大作用。本文以当前房地产行业受多重因素的影响,房地产项目开发成本压力逐渐增加为背景,通过对我国房地产行业现状的分析,从理论和实践上说明选题的意义。成本控制不仅是促进企业改善经营管理的动力,也是建立健全公司内经济责任制的重要条件。通过介绍国内外相关学者在成本控制方面的研究成果作为研究的切入点,进而介绍房地产企业成本控制的内容,并对成本——效益原则、责权利相结合的原则、全面控制原则、目标管理控制原则、动态控制等房地产成本控制原则进行了简要介绍。然后,论文通过对HTH房地产公司A开发项目及公司成本控制现状的介绍,分析HTH房地产公司项目成本控制存在问题和外部因素对项目成本的影响；通过运用工程成本综合分析和具体分析的方法,从合理测算项目成本、分解细化目标成本、严格执行目标成本管理、施工过程强化预算管理四个方面建立A项目成本控制管理体系。针对项目开发全过程中对成本影响较大的阶段和环节,对项目决策阶段的成本控制、项目勘察设计阶段的成本控制、项目总承包阶段的成本控制、项目施工阶段的成本控制进行了具体的分析和流程设计。为了确保项目成本目标的顺利实现,在对A项目在全面实行战略成本控制的同时,根据A项目的特点,制定了包括组织保障措施、技术保障措施、经济保障措施、激励保障措施和道德保障措施在内的一系列保障措施。希望通过认真研究企业成本管理的相关理论和方法,把握企业成本控制的趋势和方法。’通过对A项目成本管理体系的建立,可以进一步提高HTH房地产公司的成本管理水平,提高企业的竞争力,并为同类企业加强成本管理和实现持续发展提供一定的经验借鉴,以达到提升房地产企业利润空间和实现可持续发展的目的。
[Abstract]:In recent years, the state has increased the real estate market macro-control efforts, coupled with changes in the market environment, real estate development enterprises are facing increasingly fierce competition, the real estate business is also facing a more severe test. The real estate enterprise competition pattern will change the whole industry will experience market re shuffle, a process of survival of the fittest. In the new market competition, the real estate development enterprises to improve the competitiveness of enterprises, to achieve maximum economic benefits, must make the project cost control as the control key, strengthen the effective management and control of project cost. Therefore, the real estate enterprises through strengthening the cost management and control to improve the economic efficiency of enterprises and market competitiveness for enterprises to participate in market competition in the new environment. The success of the real estate industry is a high investment, high risk, comprehensive strong return The long cycle, large industry association effect, it's healthy and stable development in relation to the development of the industry, has a great influence on the economic development and social stability. The preliminary feasibility study to project cost management, project survey and design, access to land development rights, construction, marketing and property management throughout the whole process of management activities the real estate enterprise. The cost control of the real estate business is for real estate projects in the various fees, through technology, economy and management measures for cost control, so as to achieve the purpose of profit. With the introduction of the national macro-control policies, rising land prices in the real estate industry is facing the situation, project cost increase that process is not scientific, the cost control process is poor, profit margins shrink, enterprises are facing out of the crisis. In the face of fierce market competition, enterprises should scientifically into For project development, give full play to the great role of cost control. In this paper, the current is affected by multiple factors of the real estate industry, real estate development project cost pressures increased gradually as the background, through the analysis of the current situation of China's real estate industry, explains the significance in theory and practice. The cost control is not only to promote enterprises to improve power operation and management, and establish and improve an important condition within the company economic responsibility system. Through the introduction of domestic and foreign scholars in the cost control of the research results as the starting point of the research, then introduces the cost control of real estate enterprises, and the cost - benefit principle, ZeQuanLi combination principle, the principle of full control principle the target of management control, dynamic control of the real estate cost control principle was briefly introduced. Then, based on the HTH A development projects and the company into a Real Estate Company The control status of the introduction, analysis of HTH Real Estate Company project cost control problems and external factors of project cost; through the methods of comprehensive analysis and detailed analysis of the project cost, project cost from the reasonable calculation, target cost decomposition refinement, strict implementation of target cost management, strengthen the construction process of the four aspects of budget management to establish cost management system control of the A project. Aiming at the project development stage and the influence on aspects of the larger cost in the whole process, the decision-making phase of the project cost control, project survey and design phase cost control, general contracting stage of the project cost control, project cost control in construction stage are analyzed and the specific design of the process in order to ensure the smooth realization of project cost. The goal, in the A project in the full implementation of the strategic cost control at the same time, according to the characteristics of A projects, including the organization established Safeguard measures, technical measures, economic measures, a series of measures to protect the incentive measures and safeguard measures, the moral theory. Hope that through careful study of enterprise cost management and methods, grasp the trend and method of cost control in enterprises. Through the establishment of the "A project cost management system, can further improve the HTH Real Estate Company the level of cost management, improve the competitiveness of enterprises, and for similar enterprises to strengthen cost management and provide a useful reference to realize sustainable development, in order to improve the profits of real estate enterprises and realize the goal of sustainable development.

【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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