对某民营房地产公司项目全过程成本控制的研究

发布时间：2018-05-14 08:03

本文选题：房地产成本控制 + 开发建设成本　；参考：《华南理工大学》2014年硕士论文

【摘要】：房地产商因为长期以来的行业高利润，对于开发项目的成本控制大都不太关注。但附着该行业越来越成熟，就像传统行业一下，利润会越来越低。企业要在市场竞争中求得生存和长远的发展，对房地产企业开发项目的全过程成本控制逐渐重要。同时，国家又出台一系列抑制房价过快增长的政策，给房地产企业带来了诸多不利的因素，开发商出现资金紧张的情况。在国家对房地产政策不断收紧的大背景下，房地产开发项目的全过程成本控制就显得尤为关键。房地产企业的盈利除了加大销售力度外，开源节流的控制开发项目成本，是提高效益的重要手段。针对其企业成本管理的实际情况进行研究，发现在项目投资决策阶段，要明确项目的营销战略和投资目标，预测项目开发风险，提前规避风险，降低成本增强企业盈利和市场竞争力；项目的设计阶段，要根据项目地址、环境等具体情况优化项目的设计方案，以求达到降低工程成本的效果，将项目成本提前控制在最高投资限额之内；项目招投标阶段，，利用专家专业的评估方法进行施工招标，引进先进的技术和管理来降低造价成本，在保证开发项目质量的同时，降低项目的建设成本；项目的施工和最终结算阶段，应做好施工阶梯的进度管理工作，利用先进技术缩短施工时间，最后加强项目的审计工作，实行项目开发、建设全过程的成本控制，从各方面来优化、控制项目投资。从阶段上来看，在房地产项目成本控制中设计阶段更为关键。在理论分析的基础上，本研究以某房地产企业开发的佛山市三水区SS项目为例，对SS项目全过程成本控制进行实证分析，发现通过成本控制，可将项目的成本控制在预期的5%以内，通过对开发项目进行事先的预测、估算和控制，在控制成本、提高企业效益方面常常能起到事半功倍的效果。SS项目成本控制最终在成本控制方面减少了1402万的投资。为此，建议从加强企业成本控制意识、限额设计和动态成本控制方面进行房地产企业项目全过程成本控制。
[Abstract]:Real estate developers because of the long-term high-profit industry, the cost of development projects are not much concerned about control. But attachment to the industry is becoming more and more mature, just like the traditional industry, profits will be lower and lower. In order to survive and develop in the market competition, the whole process cost control of the real estate enterprise development project is gradually important. At the same time, the government has introduced a series of policies to curb the rapid growth of house prices, which has brought many unfavorable factors to real estate enterprises, and the developers are facing financial constraints. Under the background of the constant tightening of the national real estate policy, the whole process cost control of the real estate development project is particularly crucial. Besides increasing sales, the profit of real estate enterprises is an important means to increase profit and control the cost of development project. According to the actual situation of enterprise cost management, it is found that in the stage of project investment decision, the marketing strategy and investment target of the project should be defined, the risk of project development should be predicted, and the risk should be avoided in advance. At the design stage of the project, the design scheme of the project should be optimized according to the specific conditions such as the project address, the environment and so on, in order to achieve the effect of reducing the project cost. The project cost should be controlled in advance within the maximum investment limit; in the stage of project bidding, the construction bidding should be carried out by using the expert professional evaluation method, and the advanced technology and management should be introduced to reduce the cost, and at the same time, the quality of the development project should be guaranteed. To reduce the construction cost of the project, it is necessary to do a good job in the management of the progress of the construction ladder during the construction and final settlement stage of the project, to use advanced technology to shorten the construction time, finally to strengthen the audit work of the project, and to carry out the project development, The whole construction process cost control, from all aspects to optimize, control project investment. From the phase point of view, in the real estate project cost control design stage is more critical. On the basis of theoretical analysis, this study takes the SS project in Sanshui District of Foshan City as an example, and makes an empirical analysis on the cost control of the whole process of the SS project. The cost of the project can be controlled within 5% of the expected cost, and the cost can be controlled by prior prediction, estimation and control of the development project. The cost control of SS project reduces the investment by 14.02 million in cost control. Therefore, it is suggested that the whole process cost control of real estate enterprise should be carried out from the aspects of strengthening enterprise cost control consciousness, quota design and dynamic cost control.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F276.5

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