本文關(guān)鍵詞： 管理 成本控制 核算　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：朝陽市華龍科建毓水蓬萊項(xiàng)目是北票市的一個房地產(chǎn)開發(fā)項(xiàng)目,華龍科建公司經(jīng)營地產(chǎn)開發(fā)項(xiàng)目也有近10年的歷史,公司注冊地為朝陽市,前期公司的多個地產(chǎn)開發(fā)項(xiàng)目都屬于朝陽市的項(xiàng)目,此次的項(xiàng)目選在北票市開展,也已經(jīng)有了足夠的經(jīng)驗(yàn),并且得到了北票市政府的大力支持。本文重點(diǎn)圍繞毓水蓬萊項(xiàng)目在成本控制方面的現(xiàn)狀進(jìn)行深入的剖析,同時對于存在的問題進(jìn)行進(jìn)一步的分析與研究,并通過對國內(nèi)、國外房產(chǎn)地項(xiàng)目的現(xiàn)狀對照此項(xiàng)目進(jìn)行比照,提出毓水蓬萊項(xiàng)目成本控制方面的具體改進(jìn)措施。本文從毓水蓬萊項(xiàng)目入手,通過對當(dāng)前房地產(chǎn)的市場行情,以及在項(xiàng)目前期成本控制方面的具體情況進(jìn)行了認(rèn)真的分析,并結(jié)合項(xiàng)目自身的具體情況,詳細(xì)闡述了毓水蓬萊項(xiàng)目在項(xiàng)目成本控制方面的現(xiàn)狀,以及在前期的成本控制方面存在的薄弱環(huán)節(jié)進(jìn)行了詳細(xì)的分析,前期的毓水蓬萊項(xiàng)目主要存在缺乏事前和事中控制、成本管理意識薄弱、成本控制方法單一、管理體系不健全和工程前期準(zhǔn)備不充分等原因。分析了該項(xiàng)目在成本管控方面存在的薄弱環(huán)節(jié)后,重點(diǎn)對項(xiàng)目前期存在的問題進(jìn)行了深入的剖析,并逐個環(huán)節(jié)分析在整個工程項(xiàng)目方面存在問題的主要原因,主要存在成本管理概念不清、成本核算形式化、成本控制缺乏可操作性、缺乏合理的激勵機(jī)制以及缺乏項(xiàng)目過程的全流程的成本控制,體現(xiàn)在前期的土地開發(fā)資格獲取,工程項(xiàng)目的招投標(biāo)、中期的過程管理、后期的竣工驗(yàn)收與考核等方面;同時在進(jìn)度控制,以及投資控制方面在管理上也存在很大程度的缺失,沒有更好的將成本管控工作落到實(shí)處,在前期的項(xiàng)目進(jìn)展中大大降低了項(xiàng)目的盈利空間。為了更好的解決存在的問題,在毓水蓬萊的現(xiàn)行項(xiàng)目中,主要采取了四方面的具體措施為更好的做好項(xiàng)目的成本控制工作做保障。一是加強(qiáng)成本核算的管理工作。將成本核算的理論貫穿于整個項(xiàng)目的全過程,加強(qiáng)每個環(huán)節(jié)的核算工作,同時實(shí)行分級化核算,制定相應(yīng)的成本核算要求和具體的工作內(nèi)容,理順好成本核算的流程,出臺相應(yīng)的核算標(biāo)準(zhǔn),從實(shí)質(zhì)上提升成本管控的能力。二是成本管理體系流程化,通過對項(xiàng)目的全過程進(jìn)行管理,從前期的預(yù)算,到中期的過程管理,再到后期的驗(yàn)收與核算,都按照成本核算的前期工作安排進(jìn)行,同時通過對員工素質(zhì)能力的提升,及企業(yè)文化的建設(shè)方面入手,提升企業(yè)整體的凝聚力。三是完善激勵機(jī)制,出臺相應(yīng)的激勵機(jī)制,提升員工自主工作的能力,及對企業(yè)的責(zé)任感,使企業(yè)的整體管理能力提升一個高度。從引入合作伙伴、企業(yè)融資及銀行貸款等方面著手,為企業(yè)的資金來源做保障,同時要從成本控制的角度做好管理工作。四是要嚴(yán)格控制工程項(xiàng)目的工程進(jìn)度,工程進(jìn)度能否按照計(jì)劃完成對成本控制有著直接的影響。通過問題的深入分析及相應(yīng)措施的有效推進(jìn),使華龍科建毓水蓬萊項(xiàng)目在整個工程項(xiàng)目的成本控制方面得到有效的完善,從企業(yè)內(nèi)部文化及項(xiàng)目施工的全過程做好成本方面的管控工作。
[Abstract]:Chaoyang City Hualong branch building Yu water Penglai project is a Beipiao City real estate development project, Hualong branch construction company operating real estate development projects have a history of nearly 10 years, the company registered in Chaoyang City, a number of real estate development project companies belonging to the Chaoyang City project, the project carried out in Beipiao City also, have enough experience, and received strong support from the Beipiao municipal government. This article focuses on Yu water project in Penglai in the cost control of the present situation of in-depth analysis, and further analysis and study for the existing problems, and through the domestic and foreign status quo, real estate project control of this project by contrast, put forward specific improvement measures of Yu water Penglai project cost control. This paper from the Yu Penglai water project to start, based on the current real estate market, as well as in the pre project cost The specific circumstances of the control are carefully analyzed, and combined with the specific circumstances of the project itself, elaborates the status quo in the project cost control of water project and Penglai Yu, the weak link in the preliminary cost control are analyzed in detail, the project is mainly the lack of water in Penglai Yu beforehand and control in cost management, cost control awareness is weak, single method, management system is not perfect and the project preparation is not sufficient reason. To analyze the weak links of the project in terms of cost control after in-depth analysis of key project issues, and each link analysis of major causes of the problems in the whole project the main cost management concept, cost accounting, cost control form, the lack of operability, lack of reasonable incentive mechanism and the lack of In the course of the project the whole process of cost control, reflected in the early acquisition of land development qualification, project bidding, process management Interim, final acceptance and evaluation and other aspects of the latter; at the same time, schedule control and investment control are largely missing in the management, there is no better cost control work implement progress in pre project greatly reduce the project profitability. In order to better solve the problems in the current project, Yu water in Penglai, mainly to take concrete measures in four aspects to better do the project cost control work to do security. One is to strengthen the management of the cost accounting work. The whole process cost accounting theory throughout the entire project, strengthen every link of the accounting work, while the implementation of hierarchical accounting cost accounting, formulate the relevant requirements and specific work Content, straighten out the cost accounting process, the introduction of appropriate accounting standards, from the essence to enhance the ability of cost control. The two is the cost management system, management through the whole process of the project, from the early to mid budget, process management, and accounting to the acceptance of late, according to cost accounting the preparatory work for the staff, at the same time through the quality improvement and construction of enterprise culture and the start, enhance their overall cohesion. The three is to improve the incentive mechanism, the introduction of the corresponding incentive mechanism, enhance the ability to work independently of the employees, and the sense of responsibility of the enterprise, the enterprise's overall management to enhance the ability of a height. From the introduction of partners, corporate finance and bank loans and other aspects, do guarantee for the source of funds, and from the angle of cost control to do the management work. The four is to strictly control The project schedule, project schedule can be completed according to plan has a direct impact on the cost control. Through in-depth analysis and corresponding measures to effectively promote the problem, make Hualong Ke Jian Yu Penglai water project in the whole project cost control effectively improve, do cost control work from the whole process of enterprise the internal culture and the construction of the project.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：TU723.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王東峰;;新形勢下房地產(chǎn)銷售的發(fā)展趨勢初探[J];城市建筑;2013年06期

2 羅雷;;關(guān)于建筑工程管理中的控制因素探討[J];黑龍江科技信息;2010年30期

3 楊麗琛;;房地產(chǎn)成本控制研究[J];硅谷;2008年12期

4 步?jīng)_;吳君民;盛永祥;;基于目標(biāo)規(guī)劃的施工企業(yè)目標(biāo)成本控制模型[J];建筑經(jīng)濟(jì);2006年S2期

5 查連山;張洪立;吳良;;工程項(xiàng)目施工中的造價(jià)控制[J];電大理工;2006年04期

6 張睿,劉識博;建筑施工中的成本控制[J];山西建筑;2005年03期

7 楊俊才,蘇寶安,屈俊忠;工程量清單計(jì)價(jià)模式的理解與實(shí)施[J];安裝;2004年04期

8 王煒;項(xiàng)目法施工中的成本控制[J];建筑;2002年06期

9 梁旭,趙萍;淺談建設(shè)工程招投標(biāo)中采用工程量清單計(jì)價(jià)的優(yōu)勢[J];山東建材;2002年01期

10 沈玉志,王大勇;建設(shè)項(xiàng)目工期與成本動態(tài)控制方法的研究[J];遼寧工程技術(shù)大學(xué)學(xué)報(bào)(自然科學(xué)版);1998年04期

相關(guān)會議論文 前1條

1 董釗;;房地產(chǎn)開發(fā)項(xiàng)目的工程進(jìn)度控制[A];土木建筑學(xué)術(shù)文庫(第12卷)[C];2009年

相關(guān)碩士學(xué)位論文 前5條

1 李洋;“山水麗景廣場”項(xiàng)目開發(fā)成本管理與控制研究[D];南京理工大學(xué);2013年

2 呂曉娟;商品房開發(fā)項(xiàng)目全過程成本控制研究[D];西安建筑科技大學(xué);2013年

3 申廣平;房地產(chǎn)成本管理突出問題及對策研究[D];上海交通大學(xué);2012年

4 王宏偉;基于建設(shè)項(xiàng)目集成化管理理論的施工階段環(huán)境管理[D];武漢理工大學(xué);2011年

5 胡斌;房地產(chǎn)項(xiàng)目成本管理研究[D];天津大學(xué);2010年

，

本文編號：1493989