Y房地产公司全过程成本管理研究

发布时间：2018-01-03 01:00

本文关键词：Y房地产公司全过程成本管理研究　出处：《南京邮电大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产行业是一个特殊的行业，对国民经济影响深远，然而，随着国家对房地产行业的宏观调控政策不断出台，房地产开发行业面临着前所未有的压力，房价上涨受限、银行信贷风险不断增加、消费者日趋理性以及企业自身存在的管理缺陷等问题使得房地产企业特别是中小型房地产企业的利润空间日渐缩小。而提高成本管理水平，有效控制房地产开发项目成本才能直接有效的提高房地产项目经济效益，从而提高房地产企业管理水平，增强企业竞争力，为中小型房地产企业的可持续发展提供了保证。进行背景分析之后，本文首先介绍了房地产项目开发的阶段、特点房地产企业成本的组成和影响因素，并介绍了本文运用的主要成本管理方法：目标成本管理法和生命周期成本管理法，对其管理思路、分析步骤进行了描述。然后再以Y房地产企业H项目为案例，对其概况，公司成本管理流程及相关的规章制度，其开发的H项目成本管理现状，，以及目前成本管理中存在的问题及原因进行了分析，进而针对Y房地产公司成本管理中存在的一系列问题，提出优化方案，提出“全过程目标成本管理”的思路，采用目标成本法，为房地产开发企业全过程成本管理提供了一种具体的实施办法，有针对性地实施全过程目标成本管理，过程中运用PDCA循环系统，确定适当的目标成本，并进行分解和落实，并在决策环节、设计环节、施工实施环节、竣工验收环节、营销环节等全过程各个关键环节实施控制措施，确保目标成本的实现，并对“全过程目标成本管理”的实施效果进行了分析，论证了全过程目标成本管理的重要性及产生的经济效益，为Y房地产公司以后的项目开发及其他中小型房地产公司成本管理提供了依据。最后，本文对房地产全过程目标成本管理的研究发展方向进行了展望和讨论。
[Abstract]:The real estate industry is a special industry, far-reaching impact on the national economy, however, as the state of the real estate industry's macro-control policies introduced gradually, the development of real estate industry is faced with hitherto unknown pressure, housing prices is limited, increase the risk of bank credit, consumers become more rational and the enterprise's own existence management problem that the real estate enterprises especially small and medium-sized real estate enterprises profit margins shrinking. While improving the level of cost management and effective control of the cost of real estate development projects can directly improve the economic benefits of real estate projects, so as to improve the management level of real estate enterprises, enhance the competitiveness of enterprises, to provide for the sustainable development of small and medium-sized real estate enterprises. Guarantee.
After the analysis of the background, this paper introduces the real estate project development stage, the factors influencing the characteristics of the real estate enterprise cost, cost management and introduces the main methods used in this paper: target cost management and life cycle cost management method, the management idea, the analysis steps are described. Then by Y the real estate enterprise H project as a case, the general situation, the company cost management process and related regulations, the status of the H project cost management, and the existing problems in the cost management and the reasons are analyzed, then aiming at a series of problems in the cost management of the Y Real Estate Company, the proposed optimization scheme, put forward "the whole process of the target cost management ideas, with the target costing, provides a specific implementation measures for the real estate development enterprises in the whole process of cost management, targeted The whole process of implementation of target cost management system using the PDCA cycle process, determine the target cost appropriately, and decomposition and implementation, and in the decision-making process, design, construction, completion and acceptance of the whole process of marketing links, links all the key aspects of the implementation of control measures, to ensure the realization of the target cost, and the implementation of the "the effect of the whole process of the target cost management are analyzed, demonstrates the importance of the whole process of target cost management and produce economic benefits, provide the basis for future project development of Y Real Estate Company and other small and medium-sized Real Estate Company cost management. Finally, this paper studies the development direction of the whole process of real estate cost management objectives are discussed and the discussion.

【学位授予单位】：南京邮电大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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