房地产开发项目目标成本管理研究

发布时间：2018-03-14 15:24

本文选题：房地产　切入点：成本管理　出处：《重庆大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，随着我国房地产市场竞争的加剧和外部环境的复杂化，成本管理显得越为重要，传统的“事后核算型”的成本管理思想已经不能满足房地产企业的需求，，目标成本管理逐渐被引入并获得广泛认同。现阶段，我国房地产开发项目的目标成本管理还有很多值得改进的地方，因此，重新梳理目标成本管理核心思想、分析其在房地产领域的运用现状并提出相应的对策建议是很有必要的。本文从整理分析国内外参考文献入手，运用文献研究法、专家访谈法、案例分析法等方法，对目标成本的基础理论及其在房地产领域的运用情况进行了详尽的分析；结合房地产开发项目成本管理实践，分析了房地产开发项目定位、规划设计、合同规划、工程施工、竣工结算等阶段的成本管理突出问题，并运用目标成本理论，构建了房地产目标成本管理方法，从战略管理角度针对现阶段房地产成本管理的突出问题提出了相应的对策建议。本文在案例部分以A房地产企业B房地产开发项目目标成本编制过程为例，分析了A房地产企业在目标成本管理执行过程中的薄弱环节。本文希望通过对房地产开发项目目标成本管理基础理论与突出问题系统性地分析和目标成本管理方法对策研究，形成较为全面的知识文档，以期为房地产企业的目标成本管理提供借鉴，提高其成本管理水平。
[Abstract]:In recent years, with the aggravation of the competition in the real estate market and the complication of the external environment, the cost management has become more and more important. Target cost management is gradually introduced and widely accepted. At this stage, there are still many worthy of improvement in the target cost management of real estate development projects in China, therefore, the core idea of target cost management is reorganized. It is necessary to analyze the present situation of its application in the field of real estate and put forward corresponding countermeasures and suggestions. This paper analyzes the basic theory of target cost and its application in the field of real estate by means of literature research, expert interview, case analysis and so on. Combined with the practice of cost management of real estate development project, this paper analyzes the prominent problems of cost management in the stages of real estate development project positioning, planning and design, contract planning, engineering construction, completion and settlement, and applies the theory of target cost. The method of real estate target cost management is constructed. From the angle of strategic management, this paper puts forward the corresponding countermeasures and suggestions in view of the outstanding problems of real estate cost management at present. In the case of A real estate enterprise B real estate development project, the paper takes the process of target cost establishment of B real estate development project as an example. This paper analyzes the weak links in the implementation of target cost management in A real estate enterprises. This paper hopes to systematically analyze the basic theory and outstanding problems of target cost management of real estate development projects and study the countermeasures of target cost management methods. To form more comprehensive knowledge documents in order to provide reference for the target cost management of real estate enterprises and improve their cost management level.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F285;F299.233.4

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