某公司商业地产项目成本管理研究

发布时间：2018-05-10 06:35

本文选题：房地产业 + 项目成本管理　；参考：《西北农林科技大学》2014年硕士论文

【摘要】：目前，中国房地产业正面临着近年来最严格地政策调整，房地产开发市场环境荆棘遍布。房地产业面临着规范化和更加激烈的竞争，市场环境的不利变化对企业的实力和管理能力要求越来越高。房地产企业要想立足和发展，就必须不断增强自身的核心竞争力，现阶段应对市场风险最根本的核心能力之一，就是通过自身成本管理能力的提高，取得行业内的成本优势，从而在行业激烈的竞争中取得不败之地。就如何提高成本管理能力，本文首先客观分析了我国房地产行业所面临的宏观经济和政策环境，指出了进行房地产成本控制研究在目前环境下的重要性和必要性，通过对国内外项目成本管理研究动态的分析，提出进行本研究的目的和意义。通过梳理项目成本管理理论基础的发展过程，重点分析了以“项目全过程成本管理理论”、“项目全生命周期成本管理理论”、“项目全面成本管理理论”为代表的现代项目成本管理理论，并对目前房地产项目成本管理的基础特征、成本构成及管理内容等进行了介绍。在现代项目成本管理理论指导下，本文对某商业地产公司在房地产项目成本管理现状和原管理体系进行了细致的介绍，并以公司项目成本管理传承和成本战略的转变等为着眼点，对公司项目成本管理在应对市场转型过程中面临的问题和应对措施进行了深入的分析，并通过揭示和剖析公司在成本管理中存的诸多不足，提出了相关问题的控制要点。然后结合现代成本管理的相关理论，通过在某商业地产公司建立以合约规划和动态成本控制体系为基础的项目成本管理模式实例的研究，揭示出房地产成本控制全流程中各重要控制环节对项目成本的影响，并建立起项目成本管理实时控制体系的基本方法和流程。本文还提出了项目成本控制各环节应注意的问题和各阶段成本控制工作的方法，并进行了较为系统地总结，其结论不仅体现了项目成本控制模式对于房地产企业发展的重要性，也对于即将进入微利时代的房地产企业来说具有良好的借鉴和启示作用。最终本文希望通过对某商业地产公司建立重新设计项目成本控制体系的研究，能给其它处于管理升级转型，，需要提升项目成本管理的中小房地产企业提供可供参考的成本管理模型样本。
[Abstract]:At present, China's real estate industry is facing the most stringent policy adjustment in recent years, real estate development market environment is full of thorns. The real estate industry is facing more and more intense competition, and the unfavorable changes of the market environment require the strength and management ability of the enterprise more and more. If real estate enterprises want to base themselves on and develop, they must constantly enhance their core competitiveness. One of the most fundamental core abilities to deal with market risks at this stage is to gain the cost advantage in the industry through the improvement of their own cost management ability. In order to achieve an invincible position in the fierce competition in the industry. As to how to improve the cost management ability, this paper firstly analyzes the macroeconomic and policy environment faced by the real estate industry in China, and points out the importance and necessity of the research on the real estate cost control in the present environment. The purpose and significance of this study are put forward by analyzing the research trends of project cost management at home and abroad. Through combing the development process of the theoretical foundation of project cost management, this paper mainly analyzes the theory of "project whole process cost management" and "project life cycle cost management theory". The modern project cost management theory represented by "Project Total cost Management Theory" is introduced, and the basic characteristics, cost composition and management contents of current real estate project cost management are introduced. Under the guidance of modern project cost management theory, this paper introduces the current situation and original management system of a commercial real estate company in real estate project cost management. Taking the inheritance of project cost management and the transformation of cost strategy as the starting point, the paper makes a deep analysis of the problems and countermeasures faced by the project cost management in the process of market transformation. Through revealing and analyzing the shortcomings of the company in cost management, the paper puts forward the key points of controlling the related problems. Then combining with the relevant theories of modern cost management, this paper studies the project cost management model based on contract planning and dynamic cost control system in a commercial real estate company. This paper reveals the influence of important control links on project cost in the whole process of real estate cost control, and establishes the basic method and flow of project cost management real-time control system. This paper also puts forward the problems that should be paid attention to in every link of project cost control and the methods of cost control in each stage, and makes a more systematic summary. Its conclusion not only reflects the importance of project cost control mode to the development of real estate enterprises. Also about to enter a small profit era of real estate enterprises have a good reference and inspiration. Finally, this paper hopes to establish a commercial real estate company to re-design project cost control system, can give others in the management upgrade transformation, Small and medium-sized real estate enterprises that need to improve project cost management provide a sample of cost management model for reference.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F285

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