金石蒙荣房地产开发公司项目成本控制精细化管理研究

发布时间：2018-01-04 21:02

本文关键词：金石蒙荣房地产开发公司项目成本控制精细化管理研究　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国房地产行业发展逐渐成熟,但是国家的宏观调控给房地产企业带来了巨大的压力,该行业面临着更加激烈的竞争。在“弱肉强食”的自然准则下,房地产企业无法改变外部的宏观环境,从“向土地要效益”的发展模式向“向管理要效益”的发展模式转变,对内部各方面进行成本控制,尤其是要对项目成本进行精细化管理,才能在行业中生存下去。现代管理之父彼得德鲁克的经典之语“在企业内部,只有成本。”正是当前的房地产企业所努力的方向。自21世纪以来,国内房地产企业在成本精细化管理实践中,通过总结经验提出了新管理思路和模式：2003年核算型成本管理方法(以万科为代表)；2006年目标成本控制方法主要以合约规划进行事前控制；2009年成本策划与成本控制相结合的管理新理念。由此可以看出,我国房地产行业对成本管理理念一直在摸索和创新。本文以内蒙古金石蒙荣房地产开发有限公司为研究对象,对项目开发过程中投资决策阶段、设计阶段、招标采购阶段、工程施工阶段、竣工结算阶段涉及到的成本精细化管理问题进行了分析和描述,以及相关因素对成本控制的影响。研究发现,各个阶段对成本的精细化管理的有效性与实现房地产企业的兴衰败密切相关。从而针对各个阶段的成本精细化问题提出了相应的建议,投资决策阶段做好成本预算,设计阶段的规划和设计方案要设限额要求,招标采购阶段要做好采购计划书和想好采购方式,施工阶段应对资金和动态成本做好控制,竣工结算阶段要收集结算凭证并且做好经验总结工作。
[Abstract]:Since the reform and opening up, the development of China's real estate industry is gradually mature, but the national macro-control has brought tremendous pressure to the real estate enterprises, the industry is facing more intense competition. In the "law of the jungle" natural criterion, macro environment of real estate enterprises cannot change the external, the change from "development mode to the land to the development model of" benefit "to benefit from management, the cost control of all aspects, especially to the meticulous management of the project cost, can survive in the industry. The father of modern management Peter Drucker's classic language" in the enterprise, only the cost is the current real. "Real estate enterprises direction. Since twenty-first Century, the domestic real estate enterprises in the cost management practice, through summing up the experience and puts forward a new management idea and model of accounting cost: 2003 Management method (Vanke represented 2006); target cost control method mainly in the contract planning for the control in advance; the new management idea in 2009 cost planning combined with cost control. It can be seen that China's real estate industry on the cost management concept has been in the exploration and innovation. This paper takes Inner Mongolia stone Mongolia Rong Real Estate Development Co. company as the research object, the design phase of investment decision-making stage, the project development process, bidding stage, construction stage, analyze and describe the completion stage involves the fine cost management problems, and the effects of related factors on the cost control. The study found that every stage of the fine management of the cost the effectiveness and implementation of the real estate business Hing decline are closely related. Thus put forward the corresponding suggestions for the fine cost problem of each phase, investment decision To make cost budget, planning and design phase of the program to set the quota requirements, bidding stage to do the purchasing plan and to purchase, construction and cost of funds to deal with the dynamic well control, completion settlement stage to collect settlement documents and do experience summary of the work.

【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【参考文献】