万海房地产公司莱洋小区一期项目成本管理研究

发布时间：2018-03-14 05:43

本文选题：房地产项目　切入点：项目成本管理　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国房地产事业发展迅速的同时也存在着一定的问题，面对竞争日益激烈的房地产市场和更加严格的监管条件，房地产公司在项目建设中和日常经营中更要加强成本的管理，做好开源和节流。本论文基于项目成本管理理论，以万海房地产公司莱洋小区一期项目为研究对象，对万海房地产公司项目成本管理现状进行分析后，提出了针对莱洋小区一期项目成本管理的完善意见。万海房地产公司在过去的项目中在成本管理方面有所欠缺，整个公司的成本管理思想都比较薄弱，没有明确项目成本管理的主体，忽视了项目经理部的作用，缺少全员、全生命周期成本管理意识；在成本管理实践中选择的管理方法科学性较差，如采用全面预算的方法编制项目预算；在对整个项目进行成本控制的过程中忽视了事前和事中控制的重要性；为追求质量和追赶工期而忽视了对成本的监控和管理，导致项目的成本超支。另外，公司的项目成本管理制度不完善，没有形成“权、责、利”的对等关系，缺少激励和奖惩制度。莱洋小区一期项目是万海房地产公司投资的，目标购买群体是中低收入的广大工薪阶层。莱洋小区一期项目住宅设计四个楼座，共计79000m2。目前已经完成了可行性研究，进行了初步的投资估算和利润估算。当前成本管理的主要任务是制定一套完善的成本管理方案，在以后的建设过程中通过制定资源计划、编制成本估算和预算，以及采用相关的控制手段，保证实际发生成本在预算之内，及时发现成本偏差，对超支原因进行分析，采用纠偏措施。在项目成本管理框架下，本论文为莱洋小区一期项目设计了包括资源计划、成本估算、成本预算、成本控制和成本核算五项内容的项目成本管理方案。在成本估算和预算中，通过选择准确、合适的方法，为莱洋小区一期项目编制更有指导意义的成本估算和预算方案提出了建议；在成本控制中，从项目全生命周期入手，提出了每一阶段的成本控制重点；在已有成本核算方案的基础上，设置了更为科学的成本核算科目，并加优化了成本分析方法，通过实际成本与计划成本的比较，找到成本差异的原因，进而进行纠偏。在优化了成本管理方案之后，从组织架构的设计，建立责任成本制度和完善成本管理信息系统三方面制定了莱洋小区一期项目成本管理方案的保障措施。通过本研究希望能够为莱洋小区一期项目提供一份具有参考意义的成本管理方案，并能提高项目的成本管理水平，在未来的开发建设中尽可能的降低成本，提高项目的收益。此外，，希望本研究能够为万海房地产公司未来的项目成本管理提供依据，进而提高整个公司的成本成本管理水平。
[Abstract]:With the rapid development of China's real estate industry, there are also some problems. In the face of increasingly fierce competition in the real estate market and more stringent regulatory conditions, real estate companies should strengthen the cost management in the project construction and daily operation. Do a good job of open-source and throttling. Based on the theory of project cost management, this paper analyzes the current situation of project cost management of Wanhai Real Estate Company, taking the first phase project of Laiyang District of Wanhai Real Estate Company as the research object. This paper puts forward some suggestions to improve the cost management of the first phase project in Laiyang District. Wanhai Real Estate Company has some deficiencies in cost management in the past projects, and the whole company's cost management ideas are relatively weak. The main body of project cost management is not clear, the function of project management department is ignored, the whole staff is lacking, and the whole life cycle cost management consciousness is lacking, and the management method chosen in the practice of cost management is not scientific. For example, the project budget is prepared using a comprehensive budget approach; the importance of prior and in-process control is neglected in the cost control process of the entire project; and the monitoring and management of costs are neglected for the pursuit of quality and for the duration of the project. In addition, the project cost management system of the company is not perfect, it does not form the "power, responsibility, benefit" equal relationship, lack of incentive, reward and punishment system. The first phase of the project is invested by Wanhai Real Estate Company, and the target buying group is the broad working class with low and middle income. The first phase of the project in Laiyang District is designed for four blocks, totalling 79000m2. At present, a feasibility study has been completed. The main task of current cost management is to formulate a set of perfect cost management programs, and to draw up cost estimates and budgets in the course of future construction by drawing up resource plans. And the relevant control means are adopted to ensure that the actual cost is within the budget, the cost deviation is found in time, the reason of overspending is analyzed, and the corrective measures are adopted. Under the framework of project cost management, This paper designs a project cost management scheme including resource planning, cost estimation, cost budget, cost control and cost accounting for the first phase of the project. The appropriate method is put forward for the first stage of the project in Laiyang district, and the cost estimation and budget plan of the first phase of the project are proposed, and in the cost control, the key points of cost control in each stage are put forward starting from the whole life cycle of the project. On the basis of the existing cost accounting schemes, a more scientific cost accounting subject is set up, and the cost analysis method is optimized. By comparing the actual cost with the planned cost, the causes of the cost difference are found, and the deviation correction is carried out. After optimizing the cost management scheme, the guarantee measures of the first phase project cost management scheme of Laiyang district are established from the aspects of the design of organization structure, the establishment of responsibility cost system and the improvement of cost management information system. Through this study, we hope to provide a reference cost management scheme for the first phase of Laiyang project, and improve the cost management level of the project, and reduce the cost as much as possible in the future development and construction. In addition, it is hoped that this study can provide the basis for the future project cost management of Wanhai Real Estate Company, and then improve the cost management level of the whole company.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F285

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