TA公司房地产开发项目成本控制研究

发布时间：2018-01-02 05:18

本文关键词：TA公司房地产开发项目成本控制研究　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国房地产市场逐步成熟，项目成本控制在房地产开发中的重要性越来越凸显出来，它成为企业提高盈利能力的重要方面。目前，相当多房地产企业在项目成本控制能力上还很薄弱，反映为项目成本管理模式传统粗放，管理制度不够健全，相应管理职责不明确，未能抓住项目成本控制的关键点导致某些重要成本控制环节缺失，最终项目成本往往超支甚至处于失控状态，严重影响到企业的利润和发展空间。做好房地产开发项目成本控制是房地产企业经营管理的重要课题，它应贯穿于房地产项目开发全过程，涉及到多学科、多部门，具有多环节综合协调、综合把控的管理特点，必须建立一个完整的成本控制组织架构以及完备的保障措施，才能保证成本控制取得良好效果。本文对TA公司房地产开发项目成本控制进行研究。首先，对项目成本控制的相关理论作了回顾，介绍了项目成本管理、项目成本控制概念及控制方法等，为全文奠定了研究的理论基础。其次，根据TA公司项目实际情况，分析出TA公司项目成本控制现状，，对TA公司存在的问题及成因进行了深入分析以及系统总结，其中主要包括公司对成本控制工作重视不足；项目成本控制组织不适宜；在项目开发全过程中，缺乏对项目成本实施动态管理，尤其是缺乏对影响成本的关键环节的把控。再次，针对上述存在的问题，分别从以下两个方面进行了研究和探讨：一方面，从项目成本控制组织优化角度，以项目目标成本、责任成本、动态成本以及成本分析机制为核心，通过建立适合的组织架构形式、强化全员成本控制意识、建立成本管理流程制度和标准化的操作模式来保障项目成本控制得以良好运转。另一方面、实施项目全过程的动态成本控制，通过项目策划和决策阶段、项目前期准备阶段、项目实施阶段、项目竣工验收和总结评价阶段的成本控制措施，以达到项目全过程的动态成本控制，尤其要把握住以往成本控制的薄弱环节。最后，本文对全文进行了总结并提出了展望。
[Abstract]:With the maturation of the real estate market in our country, the importance of project cost control in the real estate development is becoming more and more prominent. It has become an important aspect for enterprises to improve their profitability. Quite a number of real estate enterprises in the project cost control capacity is still very weak, reflected in the project cost management mode of traditional extensive, management system is not perfect, the corresponding management responsibilities are not clear. The failure to grasp the key points of project cost control leads to the lack of some important cost control links, and the final project cost is often overspent or even out of control. The cost control of real estate development project is an important subject of real estate enterprise management, it should run through the whole process of real estate project development, involving many disciplines. Multi-department, multi-link comprehensive coordination, comprehensive control of the management characteristics, we must establish a complete cost control organization structure and complete security measures to ensure that cost control to achieve good results. This paper studies the cost control of real estate development project in TA Company. Firstly, the related theories of project cost control are reviewed, and project cost management, concept and method of project cost control are introduced. For the full text of the theoretical basis for the study. Secondly, according to the actual situation of TA company project, analyze the current situation of project cost control in TA company. The problems and causes of TA company are deeply analyzed and summarized systematically, including the lack of attention to cost control. Project cost control organization is not suitable; In the whole process of project development, there is a lack of dynamic management of the project cost, especially the lack of control of the key links that affect the cost. Thirdly, in view of the above existing problems. Respectively from the following two aspects of research and discussion: on the one hand, from the point of view of project cost control organization optimization, the core is project objective cost, responsibility cost, dynamic cost and cost analysis mechanism. Through the establishment of a suitable organizational structure, strengthen the awareness of cost control, establish a cost management process system and standardized operation mode to ensure the project cost control to run well. On the other hand. Carry out the dynamic cost control of the whole process of the project, through the project planning and decision-making stage, the pre-project preparation stage, the project implementation stage, the project completion acceptance and summary evaluation stage of the cost control measures. In order to achieve the dynamic cost control of the whole process of the project, we should grasp the weakness of the cost control in the past. Finally, this paper summarizes the full text and puts forward the prospect.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4;F275.3

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