AC房地产项目开发成本控制研究

发布时间：2018-07-12 17:52

本文选题：房地产 + 成本控制　；参考：《西南财经大学》2013年硕士论文

【摘要】：近几年,房地产成为政府和普通老百姓和政府都十分关心的话题,买房问题、地产调控问题已多次成为两会的重点议题。在房地产行业光鲜的繁荣和迅猛增长背后,也潜藏着诸多的问题和矛盾,这些问题和矛盾给中国的社会和经济带来了严重的不利影响,如：加大了贫富差距,激化了社会矛盾,引发了不健康的市场运营机制等。如此严重的社会经济影响引起了政府的高度重视,于是在2010年,出台了一系列力度空前的房地产调控政策。在2010年严厉的调控下,数据显示,目前越来越多的房地产企业加入“卖身”行列。在北京、上海、天津和重庆4大产权交易所,2011年挂牌出售的房地产企业或项目出现井喷,总数超过600宗。2012年,调控政策已经倒逼整个房地产行业在结构上发生一些重大的转变。房地产市场呈现出企业业绩分化加剧局面,强者恒强,弱者愈弱,一些中小房企甚至到了断臂求生的地步。行业在洗牌,品牌大企业在这一年强势扩张成绩创新,中小微企业发展的生态环境开始恶化。在过去的2012年,万科平均每13天收购一家地产公司。国务院发展研究中心金融研究所副所长巴曙松认为,房地产行业已逐步进入行业洗牌与调整阶段。而调整的方式和开发商的应对策略则可能是,短期内参考融资成本和项目的收益率所决定的盈亏平衡点进行降价；中长期行业的分化与整合,房地产行业的破产、兼并与收购将成为常态。预计今年房企数量将减少12%左右,到2015年房企数量将保持年均10%的递减。根据2013年的各种宏观调控政策,东方证券预计“重点城市未来楼市成交量经历回落期将是大概率事件”,该推论的原因为,“限购范围扩大,房价上涨过快的城市可能会收紧二套房贷,这都将实实在在限制需求的释放,即使是符合条件的需求,由于政策的出台,往往也会进入观望。” 各种不利的社会经济环境加强了房地产企业间的竞争,一些房地产企业逐渐注意到加强企业内部管理对于企业生存和发展的重要性,其中成本控制管理被视为目前内部管理的重点,通过提高企业的成本控制管理水平来实现利润最大化,从而在激烈的市场竞争中处于不败之地。本文的结构分为五部分,具体结构及主要观点如下：第一部分,绪论。这部分首先详细介绍了本文的研究背景,从前几年房地产行业的迅猛发展到目前的新一轮宏观调控力度空前,再到以后的房地产行业洗牌；其次,对本文的研究意义进行了表述,与传统的成本控制不同,现在的成本控制和管理既重视内部可控因素,又了解外部不可控因素,分析政府、金融机构及供应商、竞争者等未来成本行为的影响,从而达到调整内部可控因素以适应外部不可控因素的目的。更重要的是在成本控制的过程中,提高全体员工的成本意识,形成节约成本的良好氛围,塑造企业成本控制和管理文化。从而,加强企业成本控制是企业生存和发展的必然选择；最后,结合本文的研究特点,对本文的研究方法及研究思路、框架以及创新之处进行了阐述。第二部分,房地产项目成本控制相关理论基础。本部分首先对成本、成本控制以及项目成本控制的概念和定义进行了简单的说明；其次,对成本控制相关研究文献、著作进行梳理和总结,从时间维度(即20世纪初到20世纪50年代的萌芽阶段、20世纪50年代以后到60年代末的发展阶段、20世纪70年代至今的创新阶段)对国外研究现状进行简要概述,并从成本控制属性维度(即房地产项目成本控制方向方面和方法方面)对国内研究现状进行简要概述；再次,介绍了房地产项目开发成本的主要由土地费用、前期工程费、建筑安装工程费、市政公共设施费、管理费用、财务费用、报建税费和税金等费用组成,以及其大概占比；最后,对房地产项目各阶段对整个项目总成本的影响进行分析,发现项目决策阶段的成本虽然只占整体项目总成本的1%,但决策阶段对成本控制的影响相当大,占60%-70%,由于对后期的影响较大,是房地产项目开发过程中最为重要的环节,其次是设计阶段。第三部分,AC房地产项目成本控制面临的环境和存在的问题。本部分首先对AC房地产项目进行简要介绍,以此为基础,深入分析了其所面临三大严峻的宏观经济环境：其一,力度进一步加大的国家宏观调控,土地成本和土地取得难度不断增加、前期税费不断增加、国家金融政策变化直接导致房地产项目成本的飙升；其二,不断上涨的建材价格和不断提高的节能要求；其三,房地产市场供求关系变化。随后,本文分别总结了AC房地产项目在决策阶段、设计阶段、建设阶段以及营销阶段在成本控制方面所存在的问题。AC项目在决策阶段存在的主要问题有：未进行充分的市场预测和可行性分析而主观决策；未建立科学合理的成本控制体系和组织构架。在设计阶段存在的主要问题有：与设计单位直接在成本控制方面缺少严格的规定和协商；设计单位服务质量差；安排的设计周期短。在建设阶段存在的主要问题有：招标工作没有高质量完成,项目建设的成本过高；没有规范的设计变更流程；在施工过程中缺乏问题优化处理意识；缺乏科学的规范工程量签证工作。没有足够的意识使用新材料、新工艺。在销售阶段存在的主要问题有：销售计划不合理；销售代理公司选择控制失误；广告推广策划不严谨；按揭办理速度慢。第四部分,AC项目开发成本控制措施。本部分主要针对各阶段成本控制方面存在的问题提出相应的解决方案和措施。首先,应建立合理的项目成本控制的组织分工,只有合理、高效的组织才能进行有效的成本控制管理。其次,深入开展市场调研和可行性分析研究,准确了解市场需求、客户需求以及总体项目投资估算,将为后面所有阶段的成本控制打下基础；同时,提高房地产公司的风险管理水平,在对AC项目的研究过程中,提出了应注意市场定位以及项目投资中隐藏的几点风险。再次,设计阶段发生的成本占了项目总成本的大部分,所以对其成本控制尤为重要,在总结学者和企业管理者关于设计阶段成本控制研究的基础上,本文提出实行设计招标、强化技术经济分析、限额设计以及建立设计奖惩制度等措施。接着,建设阶段的成本控制也不容小视,应根据标准的流程严格进行招标工作,不能盲目招标；同时,严格控制设计变更和现场签证,减少不必要的变更；设备、材料的采购也必须按照标准流程进行；最后运用挣值法对成本进行分析,找出成本偏差的具体原因,为下一期有效的成本控制打下基础。营销阶段是资金回笼的重要阶段,这个阶段可以建设自己的销售队伍,也可以将销售委托给专业的第三方销售代理公司,并设计合理的销售提成方案,从而在控制成本的基础上调动销售人员的积极性。第五部分,结束语。本部分分别总结了AC项目在决策阶段存在的主要问题、在房地产开发中可能存在的问题,并针对未来房地产开发成本管理提出了加强房地产企业的内部控制以及引入全面成本管理理论和方法的建议。最后说明了本文研究中的不足之处及未来努力的方向。本文的创新之处主要有：本文不仅重视内部可控因素,还分析了政府、金融机构及供应商、竞争者等外部不可控因素的影响,达到调整内部可控因素以适应外部不可控因素的目的,使研究具有全局性和整体性；同时,本文对房地产开发项目成本控制关键工作的流程进行了详细的分析和设计,并以AC房地产三期项目为例,运用挣值法对其成本进行分析,找出成本偏差的原因,从而达到有效控制成本的目标。但是,本文只讨论了一个房地产开发项目,缺乏代表性。同时,本文是对房地产开发项目的全过程成本控制进行研究,由于研究面太广而使得每一阶段成本控制的研究并不深入,只是点到为止。由于本人理论水平、研究水平有限,在一些问题的认识上不可避免存在一定的局限性,本人会在今后的研究和工作实践中不断总结,使自己的研究水平、实践水平不断提升。
[Abstract]:In recent years, real estate has become a topic of great concern to both the government and the common people and the government. The problem of housing and real estate regulation has become the key issue of the two meetings. There are many problems and contradictions hidden behind the flourishing and rapid growth of the real estate industry. These problems and contradictions bring to the society and economy of China. The serious adverse effects, such as the widening of the gap between the rich and the poor, the intensification of social contradictions and the unhealthy market operation mechanism. The serious social and economic impact caused the high attention of the government. In 2010, a series of unprecedented real estate regulation and control policies were introduced. Under the strict regulation and control of 2010, the data show, In Beijing, Shanghai, Tianjin and Chongqing, more than 600 real estate companies or projects in 2011 have been blowout in Beijing, Shanghai, Tianjin and Chongqing, with a total number of more than 600 years. The regulation policy has forced the whole real estate industry to have some major structural changes. The real estate market presents Now, the enterprise performance differentiation intensifies, the stronger Heng Qiang, the weaker the weaker, some small and medium-sized Housing enterprises even to the point of the broken arm. The industry is shuffling, the brand big enterprises in this year's strong expansion of innovation, the ecological environment for the development of small and medium enterprises has begun to deteriorate. In the past 2012, Vanke bought a real estate company on average every 13 days. The deputy director of the Financial Research Institute of the development research center of the State Council, deputy director of the Institute of financial research, believes that the real estate industry has gradually entered the stage of trade shuffling and adjustment. The adjustment method and developers' coping strategies may be the reduction of the profit and loss balance points determined by the cost of financing and the yield of the project in the short term; the differentiation of the medium and long term industry With the integration, the bankruptcy of the real estate industry, merger and acquisition will become a normal situation. The number of Housing enterprises will be reduced by about 12% this year. By 2015, the number of Housing enterprises will remain declining by an average of 10%. According to various macroeconomic regulation and control policies in 2013, the Eastern securities market is expected to be a big probability event in the future of the market volume in the key cities. The reason for the inference is that, "the scope of the purchase limit is enlarged and the cities with too fast rise in house prices may tighten two sets of housing loans, which will be really limited to the release of demand, even if the conditions are in conformity with the requirements, the policy will often go into the wait-and-see."
The adverse social and economic environment has strengthened the competition among the real estate enterprises. Some real estate enterprises have gradually noticed the importance of strengthening the internal management of enterprises for the survival and development of the enterprises. The cost control management is regarded as the focus of the current internal management, and the maximum profit is achieved by improving the management level of the enterprise's cost control. Therefore, it is in an invincible position in the fierce market competition.
The structure of this paper is divided into five parts, the specific structure and main points are as follows:
First part, introduction. This section first introduces the background of this study, the rapid development of the real estate industry in the past few years to a new round of macro regulation and control, and then the real estate industry shuffle. Secondly, the significance of this study is expressed, and the cost control is different from the traditional cost control, and the cost control is now controlled. And management not only pays attention to the internal controllable factors, but also understands the external uncontrollable factors, analyzes the influence of the future cost and behavior of the government, financial institutions and suppliers, competitors and so on, so as to adjust the internal controllable factors to adapt to the external uncontrollable factors. More importantly, improve the cost consciousness of all the employees in the process of this control. To form a good atmosphere for cost saving and to shape the enterprise cost control and management culture. Thus, strengthening the enterprise cost control is the inevitable choice for the survival and development of the enterprise. Finally, the research methods and research ideas, the framework and the innovation place of this paper are expounded in the light of the research characteristics of this article.
The second part, the theoretical basis of the cost control of real estate projects. This part first gives a simple explanation of the concept and definition of cost, cost control and project cost control. Secondly, the literature on cost control is reviewed and summarized, from the time dimension (that is, the beginning of the early twentieth Century to the 1950s, The development stage from 1950s to the end of 60s, the innovation stage from 1970s to the present, briefly summarized the research status of foreign countries, and briefly summarized the domestic research status from the cost control attribute dimension (i.e. the direction and method of the cost control of real estate projects). Thirdly, it introduced the development of real estate projects. The cost is mainly composed of land cost, pre engineering fee, construction installation engineering fee, municipal public facilities fee, management cost, financial cost, tax and tax, and its approximate ratio. Finally, the impact of the various stages of the real estate project on the total cost of the project is analyzed, and the cost of the project decision stage is found, although the cost of the project decision stage is found. Only 1% of the total cost of the overall project, but the decision stage has a great impact on the cost control, accounting for 60%-70%. Because of the greater impact on the later period, it is the most important link in the development of the real estate project, followed by the design stage.
The third part, AC real estate project cost control faced with the environment and existing problems. This part of the first part of the AC real estate project briefly introduced, on the basis of this, in-depth analysis of the three major macroeconomic environment in which it faces: first, the further increase of the national macro-control, land cost and land difficulty constantly In addition, the initial tax and fee increase, the change of the national financial policy directly leads to the soaring cost of real estate projects; secondly, the rising building materials price and the increasing energy saving requirements; third, the relationship between the supply and demand of the real estate market changes. Then, the paper summarizes the AC real estate project in the decision-making stage, the design stage and the construction stage respectively. And the problems existing in cost control in the marketing stage, the main problems of.AC project in the decision-making stage are: no full market prediction and feasibility analysis and subjective decision-making; no scientific and reasonable cost control system and organizational structure are not established. The main problems in the design stage are as follows: directly in the design unit There is a lack of strict regulations and consultations in this control; the quality of service in the design unit is poor; the design cycle of the arrangement is short. The main problems in the construction stage are as follows: the bidding work is not high quality completed, the cost of the project is too high; there is no standardized design change process; the lack of problems in the process of optimization and the lack of awareness of the optimization and treatment; There is not enough consciousness to use new materials and new technology. The main problems in the sales phase are: the sales plan is unreasonable, the sales agent company chooses the control error, the advertisement promotion plan is not strict; the mortgage rate is slow.
The fourth part, the AC project development cost control measures. This part is mainly aimed at the problems existing in the cost control of each stage to put forward the corresponding solutions and measures. First, we should establish a reasonable organization division of the project cost control, only reasonable and efficient organization can carry out effective cost control management. Secondly, carry out the market in depth. Research and feasibility analysis, accurate understanding of market demand, customer demand and overall project investment estimate will lay the foundation for the cost control of all the following stages. At the same time, improve the risk management level of Real Estate Company. In the process of the research on the AC project, we should pay attention to the market positioning and the hidden factors in the project investment. Thirdly, the cost of the design phase takes up most of the total cost of the project, so it is particularly important for its cost control. On the basis of the study of the cost control of the design stage, the author puts forward the design bidding, the strengthening of the technical analysis, the quota design and the establishment of the system of reward and punishment. Then, the cost control of the construction phase should not be ignored. The bidding work should be carried out strictly according to the standard process, and it can not be bid blindly; at the same time, the design changes and on-site visas are strictly controlled to reduce unnecessary changes; the purchase of equipment and materials must be carried out according to the standard process; finally, the cost is divided by the earned value method. Analyze the specific reasons for the cost deviation to lay the foundation for the effective cost control of the next phase. The marketing phase is an important stage of the return of funds. This stage can build up its own sales team, and can also delegate the sales to the professional third party sales agency and set up a reasonable marketing plan to control the cost. On the basis of the enthusiasm of the sales staff.
The fifth part, this part summarizes the main problems of the AC project in the decision-making stage, the possible problems in the real estate development, and puts forward some suggestions on strengthening the internal control of the real estate enterprises and introducing the theory and method of comprehensive cost management in the future real estate development cost management. The inadequacies of the study and the direction of future efforts.
The main innovations of this paper are as follows: This article not only attaches importance to internal controllable factors, but also analyzes the influence of external uncontrollable factors such as government, financial institutions and suppliers, competitors, and so on to adjust the internal controllable factors to adapt to the external uncontrollable factors and make the research full and comprehensive. At the same time, this paper is on the development of real estate. The key work process of the project cost control is analyzed and designed in detail. Taking the three phase of the AC real estate project as an example, the earned value method is used to analyze its cost and find the reason of the cost deviation, so as to achieve the goal of effective control of the cost.
However, this paper only discusses a real estate development project, which is lack of representativeness. At the same time, this paper is a study of the whole process cost control of real estate development project. Because the research face is too wide, the research on cost control at each stage is not deep, but the research level is limited, and the research level is limited. There will inevitably be certain limitations in the understanding of the questions. I will constantly sum up in the future research and work practice, so as to improve the level of my research and the level of practice.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

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