房地產(chǎn)開發(fā)企業(yè)在決策設計階段成本控制的研究
發(fā)布時間:2018-01-15 05:14
本文關鍵詞:房地產(chǎn)開發(fā)企業(yè)在決策設計階段成本控制的研究 出處:《沈陽大學》2014年碩士論文 論文類型:學位論文
【摘要】:提高企業(yè)競爭力并改善經(jīng)營管理的重要手段之一是將工程項目進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)運營的目的,也是企業(yè)在市場競爭中取得生存和盈利是發(fā)展的源動力。房地產(chǎn)在我國經(jīng)濟中占有極為重要的地位,地產(chǎn)發(fā)展的狀況主導著我國經(jīng)濟發(fā)展狀況。當前社會地產(chǎn)行業(yè)蓬勃發(fā)展,在當前形勢下,房地產(chǎn)投資是一個競爭很激烈、建設周期長、資金投入大、投資風險高的行業(yè)。所以,房地產(chǎn)行業(yè)最根本的問題在于如何最優(yōu)的方式來完成成本控制,它是一項以降低成本為宗旨的管理工作,要在保證項目質(zhì)量與工期的同時,作出合理的有預測性的合理規(guī)劃去支配所發(fā)生的必要費用。找出方法在收入固定的情況下控制并減少成本支出,并能高效的運營現(xiàn)有成本。所以優(yōu)化資金配置是成本控制的關鍵。然而成本管理的好壞,取決于成本管理的方法,本文通過傳統(tǒng)的成本管理方法與目標成本控制的方法在房地產(chǎn)開發(fā)決策涉及階段進行對比,來用例證來證明目標成本管理更能有效的控制房地產(chǎn)成本,提高最大運營利潤。 研究一份全面的房地產(chǎn)項目在決策設計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,主要分四個階段投資決策設計階段、前期工作階段、建設階段、營銷階段,但是由于中國國內(nèi)的政策差異較大,這些均存在較大較小的差別。然而,長期以來,我國把控制成本的重心放在施工建設階段,大多不會關注在決策設計階段的成本控制,這樣一來,就會造成“亡羊補牢”的局面,也會使整個工程項目事倍功半。 針對上述問題,本文用傳統(tǒng)的成本管理呈現(xiàn)的諸多問題,來研究房地產(chǎn)企業(yè)成本控制的最有效的方法,并運用最有效、合理的方法來制定控制標準、明確控制范疇、加強市場觀念對決策設計階段提高重視,來體現(xiàn)成本控制對現(xiàn)有的地產(chǎn)企業(yè)在當今市場上的發(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.
【學位授予單位】:沈陽大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:F299.233.42
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