房地产开发企业建安成本控制的研究

发布时间：2018-04-26 07:53

本文选题：房地产项目 + 建安成本　；参考：《中国社会科学院研究生院》2014年硕士论文

【摘要】：从1998年取消住房分配制度开始市场化以来，我国房地产行业蓬勃发展，房产企业的利润率也一攀再攀。随着国家一系列房产调控政策出台，房产企业受到巨大冲击，利润空间逐渐被压缩，倒逼房企要转变经营思路，，降低项目开发成本。项目开发成本主要由土地成本、建安成本、间接成本、融资成本、营销成本五部分构成。其中一线城市土地成本占比近60%、建安成本占比近35%，中小城市土地成本一般占比只有20%多、建安成本占比约75%，即土地成本和建安成本构成了房产企业主要支出内容。其中，土地成本在很大程度上取决于市场需求，房产企业主动把握的空间几乎为零，而建安成本受多种因素影响，实施主体依赖于房产企业内部人员的管理和制度，即土地成本不可控，建安成本可控余地大。所以在销售价格不变的情况下，要想增加企业利润，需要着眼于建安成本的控制，也就是论文主要研究内容，即研究房产企业如何对建安成本进行有效控制。本文首先分析了目前房产企业的经营现状，指出企业只有控制好建安成本才能获得长远的发展。其后依据项目实际开发进程，将整个成本控制划分为四个阶段：设计阶段成本控制、招标阶段成本控制、施工阶段成本控制、结算阶段成本控制，强调项目完成后要及时对各阶段进行后评估。同时提出要建立成本数据库，为成本控制提供定量支持。论文中各阶段控制要点总结：设计阶段的成本控制主要从方案确定的时间、方案招标、限额设计、标准化设计四方面着手分析研究，其中主要运用了价值工程理论和案例分析方法；招标阶段的成本控制主要从供应商选择、招标文件编制、评标三方面着手进行研究，并利用案例分析方法，对北京某成功招标案例进行了分析；施工阶段成本控制主要从变更洽商、进度控制、动态成本三个方面进行研究，并利用挣得值法对进度和动态成本进行了分析说明；结算阶段主要强调加强结算依据、工程量、单价及索赔事项的审核。论文的最后提出了实现上述各阶段成本控制的主要方式为健全管理制度、提升管理人员素质。
[Abstract]:Since the abolition of the housing distribution system in 1998, the real estate industry in China has been booming, and the profit rate of the real estate enterprises has climbed again. With the introduction of a series of real estate regulation and control policies, real estate enterprises suffer a huge impact, profit space is gradually compressed, forcing housing enterprises to change their business thinking and reduce project development costs. Project development cost consists of five parts: land cost, Jian'an cost, indirect cost, financing cost and marketing cost. Among them, the proportion of land cost in first-tier cities is nearly 60%, that of Jian'an is nearly 35%, that of small and medium-sized cities is only 20%, and that of Jian'an is about 75%, that is, land cost and Jian'an cost constitute the main expenditure content of real estate enterprises. Among them, the land cost depends on the market demand to a great extent, the space that the real estate enterprise takes the initiative to grasp is almost zero, and the cost of Jian'an is affected by many factors, the main body of the implementation depends on the management and system of the interior personnel of the real estate enterprise. Namely land cost is not controllable, build an cost controllable room is big. Therefore, in order to increase the profit of enterprises, we should focus on the cost control of Jian'an, which is the main research content of this paper, that is, how to effectively control the cost of real estate enterprises. This paper first analyzes the present management situation of real estate enterprises and points out that only by controlling the cost of Jian'an can the enterprises obtain long-term development. Then according to the actual development process of the project, the whole cost control is divided into four stages: design stage cost control, bidding stage cost control, construction stage cost control, settlement stage cost control. Emphasize the post-evaluation of each stage after the completion of the project. At the same time, a cost database is proposed to provide quantitative support for cost control. In this paper, the main points of control in each stage are summarized: the cost control in the design stage is mainly analyzed and studied from four aspects: the time of the project determination, the project bidding, the quota design, and the standardized design. It mainly uses the theory of value engineering and the method of case analysis, the cost control of bidding stage mainly starts from three aspects of supplier selection, tender document preparation and bid evaluation, and makes use of the case analysis method. This paper analyzes a successful bidding case in Beijing, studies the cost control in construction stage from three aspects of change negotiation, schedule control and dynamic cost, and analyzes and explains the progress and dynamic cost by the method of earned value. The settlement stage mainly emphasizes the audit of settlement basis, quantity, unit price and claim. At the end of the paper, it is put forward that the main way to realize the cost control in the above stages is to improve the management system and improve the quality of the managers.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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