DH房地产公司开发项目全过程目标成本管理研究

发布时间：2018-01-04 17:22

本文关键词：DH房地产公司开发项目全过程目标成本管理研究　出处：《西安建筑科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产业作为提供城镇居民住房且有着高相关性的基础产业,它的发展除了与社会经济的发展相辅相成外,宏观经济政策也是一个关键性的制约因素。当前大环境,特别是国家调控政策打压下,房地产行业面临重新洗牌,销售惨淡,得成本者得天下,对房地产开发项目全过程目标成本管理方法的研究有着现实意义。论文以DH房地产公司为研究对象,首先建立了DH公司的房地产项目全过程目标成本管理体系,构建了相应的组织结构及目标成本管理流程,深入分析了项目投资发展阶段投资成本预测、项目前期市场定位及产品策划、项目规划设计阶段目标成本编制、项目施工图设计阶段目标成本编制、项目目标成本的变更管理、项目目标成本的合约规划等成本管理各阶段工作。并分析选择了公司在执行目标成本管理过程中采用的如WBS、OBS以及CBS、项目后评估和成本管理KPI指标考核评价等工具。最后通过DH公司QJ项目成本控制的实际操作,对论文的研究成果进行了实用效果评价。本文的理论意义在于对于目标成本管理在房地产行业中有所拓展,通过案例分析的方法,对目标成本管理运用有所延伸,并在理论研究的基础上,对某房地产项目的成本管理起到理论指导的作用;本文的现实意义在于通过对具体项目目标成本的计划和控制,印证房地产公司开发项目全过程目标成本管理方法,对房地产企业在目前市场环境下具有指导价值和现实意义。
[Abstract]:The real estate industry as providing housing for urban residents and has a high correlation between the industry, which in addition to the development of the economic and social development of the complementary constraints, but also a key macroeconomic policy. The current environment, especially the national regulation policy under pressure, the real estate industry faces reshuffle, dismal sales, too the cost of persons in the world, has a practical significance to research the method of the whole process of the target cost management of real estate development project. The paper takes DH Real Estate Company as the research object, firstly established the system of the whole process of target cost management in DH company of real estate projects, the construction of organization structure and the target cost management process, in-depth analysis of the project the cost of investment and investment development stage, product market positioning project planning, project planning and design stage cost preparation, project construction drawing design stages The cost of establishment, change management project target cost, each stage of contract planning project cost management and target cost. The company adopts the analysis in the implementation of cost management objectives such as WBS, OBS, CBS, project evaluation and cost management of KPI evaluation tools. Finally, through the actual operation of the QJ project DH the company cost control, the practical evaluation of the research results of the thesis. The theoretical significance of this paper is to expand the target cost management in the real estate industry, through the case analysis method, the target cost management has been extended, and on the basis of theoretical research, the cost management of a real estate project the guiding role of theory; the practical significance of this paper is to plan and control the target cost of specific projects, the whole process of project development project Real Estate Company confirmed marked This management method has the guiding value and practical significance for the real estate enterprises in the current market environment.

【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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