本文關(guān)鍵詞：房地產(chǎn)開發(fā)企業(yè)在決策設(shè)計(jì)階段成本控制的研究　出處：《沈陽(yáng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn) 成本控制 決策設(shè)計(jì)階段

【摘要】：提高企業(yè)競(jìng)爭(zhēng)力并改善經(jīng)營(yíng)管理的重要手段之一是將工程項(xiàng)目進(jìn)行有效的成本管理與控制。成本控制是地產(chǎn)企業(yè)盈利的最有效的方法之一,企業(yè)運(yùn)營(yíng)的目的,也是企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中取得生存和盈利是發(fā)展的源動(dòng)力。房地產(chǎn)在我國(guó)經(jīng)濟(jì)中占有極為重要的地位,地產(chǎn)發(fā)展的狀況主導(dǎo)著我國(guó)經(jīng)濟(jì)發(fā)展?fàn)顩r。當(dāng)前社會(huì)地產(chǎn)行業(yè)蓬勃發(fā)展,在當(dāng)前形勢(shì)下,房地產(chǎn)投資是一個(gè)競(jìng)爭(zhēng)很激烈、建設(shè)周期長(zhǎng)、資金投入大、投資風(fēng)險(xiǎn)高的行業(yè)。所以,房地產(chǎn)行業(yè)最根本的問(wèn)題在于如何最優(yōu)的方式來(lái)完成成本控制,它是一項(xiàng)以降低成本為宗旨的管理工作,要在保證項(xiàng)目質(zhì)量與工期的同時(shí),作出合理的有預(yù)測(cè)性的合理規(guī)劃去支配所發(fā)生的必要費(fèi)用。找出方法在收入固定的情況下控制并減少成本支出,并能高效的運(yùn)營(yíng)現(xiàn)有成本。所以優(yōu)化資金配置是成本控制的關(guān)鍵。然而成本管理的好壞,取決于成本管理的方法,本文通過(guò)傳統(tǒng)的成本管理方法與目標(biāo)成本控制的方法在房地產(chǎn)開發(fā)決策涉及階段進(jìn)行對(duì)比,來(lái)用例證來(lái)證明目標(biāo)成本管理更能有效的控制房地產(chǎn)成本,提高最大運(yùn)營(yíng)利潤(rùn)。 研究一份全面的房地產(chǎn)項(xiàng)目在決策設(shè)計(jì)階段成本控制是非常難的課題。房地產(chǎn)的成本涉及很多方面,主要分四個(gè)階段投資決策設(shè)計(jì)階段、前期工作階段、建設(shè)階段、營(yíng)銷階段,但是由于中國(guó)國(guó)內(nèi)的政策差異較大,這些均存在較大較小的差別。然而,長(zhǎng)期以來(lái),我國(guó)把控制成本的重心放在施工建設(shè)階段,大多不會(huì)關(guān)注在決策設(shè)計(jì)階段的成本控制,這樣一來(lái),就會(huì)造成“亡羊補(bǔ)牢”的局面,也會(huì)使整個(gè)工程項(xiàng)目事倍功半。 針對(duì)上述問(wèn)題,本文用傳統(tǒng)的成本管理呈現(xiàn)的諸多問(wèn)題,來(lái)研究房地產(chǎn)企業(yè)成本控制的最有效的方法,并運(yùn)用最有效、合理的方法來(lái)制定控制標(biāo)準(zhǔn)、明確控制范疇、加強(qiáng)市場(chǎng)觀念對(duì)決策設(shè)計(jì)階段提高重視,來(lái)體現(xiàn)成本控制對(duì)現(xiàn)有的地產(chǎn)企業(yè)在當(dāng)今市場(chǎng)上的發(fā)展方向。
[Abstract]:One of the most important means to improve the competitiveness and management of enterprises is to effectively manage and control the cost of engineering projects. Cost control is one of the most effective methods for real estate enterprises to make profits. It is also the source of development for enterprises to survive and make profits in the market competition. Real estate plays an extremely important role in the economy of our country. The situation of real estate development dominates the economic development of our country. At present, the social real estate industry is booming. Under the current situation, real estate investment is a very fierce competition, construction cycle is long, capital investment is large. Therefore, the most fundamental problem in the real estate industry is how to achieve cost control in the best way. It is a management work aimed at reducing costs. To ensure the quality and duration of the project at the same time, make reasonable and predictable reasonable planning to control the necessary costs incurred. Find ways to control and reduce the cost expenditure under the condition of fixed income. Therefore, optimizing the allocation of funds is the key to cost control. However, the quality of cost management depends on the method of cost management. This paper compares the traditional cost management method with the target cost control method in the stage of real estate development decision to prove that the target cost management can control the real estate cost more effectively. Increase maximum operating profit. It is very difficult to study the cost control of a comprehensive real estate project in the stage of decision-making and design. The cost of real estate involves many aspects, mainly divided into four stages of investment decision design stage, early stage of work. The construction stage, the marketing stage, but because of the big domestic policy difference, these all exist the bigger and smaller difference. However, for a long time, our country has focused on the construction stage of controlling the cost. Most will not pay attention to the cost control in the decision-making and design stage, which will lead to the situation of "the lost sheep" and will make the whole project more and more effective. In view of the above problems, this paper uses the traditional cost management to study the most effective methods of cost control in real estate enterprises, and use the most effective and reasonable methods to establish the control standards. It is clear that the scope of control should be defined and the market concept should be strengthened to pay more attention to the stage of decision making and design so as to reflect the development direction of the existing real estate enterprises under cost control in the present market.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

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本文編號(hào)：1426929