本文關(guān)鍵詞： 商業(yè)地產(chǎn)開發(fā)項(xiàng)目 目標(biāo)成本管理 全過程　出處：《山東大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國城鎮(zhèn)化進(jìn)程的加快,房地產(chǎn)業(yè)得到了迅猛的發(fā)展。在競爭愈加激烈的市場中,成本管理是房地產(chǎn)企業(yè)的必修課程,目標(biāo)成本管理體系的應(yīng)用是目前房地產(chǎn)企業(yè)成本管理的有效方法之一,它強(qiáng)調(diào)對(duì)成本的事前控制。目標(biāo)成本管理的對(duì)象是房地產(chǎn)企業(yè)的全過程成本,它根據(jù)企業(yè)自身總體發(fā)展戰(zhàn)略來規(guī)劃,是一種以客戶滿意度為導(dǎo)向的理性的管理活動(dòng),日益成為房地產(chǎn)企業(yè)贏得核心競爭力的有效的成本管理工具。 本文在對(duì)目標(biāo)成本管理理論研究的基礎(chǔ)上,通過對(duì)實(shí)操項(xiàng)目的親自實(shí)踐以及項(xiàng)目所在公司的成本管理骨干人員的問卷調(diào)研和深度訪談,梳理出項(xiàng)目目標(biāo)成本管理的現(xiàn)狀和問題,結(jié)合目前商業(yè)地產(chǎn)開發(fā)項(xiàng)目的實(shí)際情況,對(duì)目標(biāo)成本管理理論有一個(gè)全面深入的認(rèn)知和探討,并有針對(duì)性的提出各項(xiàng)改進(jìn)和調(diào)整的措施,將理論與實(shí)踐進(jìn)行了有效的結(jié)合。 論文的第一部分著重介紹了本文選題的背景和意義,對(duì)當(dāng)前的嚴(yán)峻市場形勢進(jìn)行了分析和預(yù)測,并簡要介紹了本文的研究思路、研究方法和技術(shù)路線的基本框架； 第二部分是在搜集和查閱大量的文獻(xiàn)資料的基礎(chǔ)上,詳細(xì)介紹了成本控制的目標(biāo)成本管理理論； 第三部分充分闡述了商業(yè)地產(chǎn)開發(fā)項(xiàng)目的特點(diǎn),成本控制的構(gòu)成和需要把握的關(guān)鍵問題,目標(biāo)成本管理體系構(gòu)建的思路及該體系對(duì)房地產(chǎn)開發(fā)企業(yè)的基本要求,在此基礎(chǔ)上,詳細(xì)展示了項(xiàng)目五階段目標(biāo)成本管理體系的構(gòu)建； 第四部分以筆者實(shí)操的項(xiàng)目為案例分析,總結(jié)了目標(biāo)成本管理過程中遇到的問題,有針對(duì)性的提出了改進(jìn)和完善目標(biāo)成本管控體系的辦法。 第五部分主要是對(duì)目前商業(yè)地產(chǎn)開發(fā)項(xiàng)目實(shí)施成本管理現(xiàn)狀的思考和對(duì)未來成本管理的展望。
[Abstract]:Along with the rapid process of urbanization in China, the real estate industry has developed rapidly. In the increasingly fierce market competition, cost management is a compulsory course for the real estate business, the application of target cost management system is one of the effective methods of cost management of real estate enterprises at present, it emphasizes on the cost control in advance the target. Cost management is the cost of the entire process of real estate enterprises, which according to their own overall development strategy to plan, is a customer satisfaction oriented rational management activities, has become the effective cost management tool to win the core competitiveness of real estate enterprises.
Based on the target cost management theory research, based on the practical project and project practice personally where the company's cost management of key personnel questionnaire survey and in-depth interviews, sorting out the status quo and problems of project cost management, combined with the actual situation of the commercial real estate development projects at present, have a comprehensive and in-depth cognition and Study on the target cost management theory, and puts forward the improvement and adjustment measures, the theory and practice of the effective combination.
The first part of the paper focuses on the background and significance of this topic, analyzes and forecasts the current severe market situation, and briefly introduces the research ideas, research methods and basic framework of the technology roadmap.
The second part is on the basis of collecting and consulting a large number of documents, and introduces the cost control theory of target cost management in detail.
The third part fully illustrates the characteristics of commercial real estate development projects, and to grasp the key issues of cost control, the basic requirements for the real estate development enterprise construction target cost management system and the system, on this basis, detailed display of the five stage of construction project target cost management system;
The fourth part takes the actual operation project as a case study, summarizes the problems encountered in the process of target cost management, and puts forward some targeted ways to improve and improve target cost control system.
The fifth part is to think about the present situation of the current cost management of commercial real estate development projects and the prospect of the future cost management.

【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TU723.3

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