A公司住宅项目目标成本确定的控制要点研究

发布时间：2018-03-30 15:46

本文选题：成本控制　切入点：住宅项目　出处：《大连理工大学》2013年硕士论文

【摘要】：随着经济全球化的发展,我国与国际的接轨以及近几年来政府对房地产市场的宏观调控,房地产市场的竞争日趋激烈。企业要生存,要求得持久的发展,势必要不断的提升企业的核心竞争力,而有效的成本控制已经成为提升企业竞争力的核心来源。目前整个房地产行业的成本控制仍呈粗放式管理态势,精细化管理之路尚处于探索阶段,这就要求我们在成本控制管理的很多细节性问题上还要进行不断的探索和研究。本文是以目标成本、全过程动态控制的成本管理思想为核心,针对A公司目前成本控制管理中住宅项目前期如何合理确定目标成本的问题,从成本控制的流程着手,通过实践的经验及所学的理论和方法,对住宅项目目标成本确定过程中的两个阶段投资决策阶段及规划设计阶段的成本控制的要点及难点问题进行了深入的分析和研究。对于投资决策阶段,主要是通过价值链成本控制理论并结合建立数学模型的方法对投资最高限额的确定问题进行了深入的探讨,为项目可行性的决策提供了一定的依据：在规划设计阶段主要是利用价值工程原理、三角模糊层次分析法、限额设计的方法对投资估算指导规划设计,规划设计又修正投资估算,直至最终目标成本确定的相互作用过程进行了深入的研究和探讨。本文通过对这些成本控制关健节点的研究得到了一些控制措施及相关的实用模板,使目标成本的确定更加科学,更趋于合理。为A公司今后住宅项目目标成本确定的成本控制管理工作提供了一些有效的途径,也希望能为今后成本控制的精细化管理之路作一些探索。
[Abstract]:With the development of economic globalization, our country is in line with the world and the government has controlled the real estate market in recent years. The competition in the real estate market is becoming increasingly fierce. It is inevitable that the core competitiveness of the enterprise will be continuously promoted, and effective cost control has become the core source of enhancing the competitiveness of the enterprise. At present, the cost control of the whole real estate industry is still in an extensive management situation. The way of fine management is still in the exploration stage, which requires us to continue to explore and study on many details of cost control management. This paper is based on the cost management idea of target cost and whole process dynamic control. Aiming at the problem of how to reasonably determine the target cost in the early stage of cost control management of A company, this paper starts with the process of cost control. Through the experience of practice and the theory and method learned, This paper analyzes and studies the key points and difficult problems of the cost control in the two stages of investment decision and planning and design in the process of determining the target cost of residential projects. Mainly through the theory of value chain cost control and the method of establishing mathematical model, this paper makes a deep discussion on the determination of investment ceiling. It provides a certain basis for the project feasibility decision. In the planning and design stage, it mainly uses the value engineering principle, the triangular fuzzy analytic hierarchy process, the quota design method to guide the investment estimation and design. The planning and design revise the investment estimation until the interaction process of the final target cost determination is deeply studied and discussed. In this paper, through the study of these key cost control nodes, some control measures and relevant practical templates are obtained, which make the determination of target cost more scientific. It provides some effective ways for A company to determine the target cost of residential project in the future, and it also hopes to make some exploration for the fine management of cost control in the future.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4

【参考文献】