本文選題：房地產(chǎn)建設(shè)項(xiàng)目　切入點(diǎn)：成本控制　出處：《重慶大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國(guó)家宏觀調(diào)控的一系列政策出臺(tái)，我國(guó)房地產(chǎn)開發(fā)市場(chǎng)的投資環(huán)境日趨復(fù)雜，市場(chǎng)供需關(guān)系也發(fā)生變化，這些因素都增加了房地產(chǎn)建設(shè)過程中的風(fēng)險(xiǎn)，稍有不慎，就會(huì)投資失敗，給企業(yè)帶來(lái)巨大損失。在目前的房地產(chǎn)市場(chǎng)環(huán)境下，房地產(chǎn)企業(yè)生存和發(fā)展的關(guān)鍵因素就是在于企業(yè)能否在激烈的競(jìng)爭(zhēng)中提供質(zhì)量更高、工期更短、造價(jià)更低的產(chǎn)品。這就要求企業(yè)采取更有效的措施來(lái)控制項(xiàng)目成本，降低項(xiàng)目成本是房地產(chǎn)企業(yè)關(guān)注的焦點(diǎn)問題。 論文運(yùn)用了管理學(xué)、統(tǒng)計(jì)學(xué)和經(jīng)濟(jì)學(xué)有關(guān)原理，采用文獻(xiàn)研究、比較研究和案例分析等多種方法。在研究過程中采用定性與定量分析相結(jié)合、理論研究與案例分析相結(jié)合，首先通過對(duì)論文的選題背景及研究意義進(jìn)行闡述，以此為切入點(diǎn)，分析了成本管理理論及掙值法理論的國(guó)內(nèi)外研究現(xiàn)狀；通過對(duì)成本的概念的介紹，分析了房地產(chǎn)項(xiàng)目的成本特點(diǎn)，并對(duì)項(xiàng)目的各項(xiàng)費(fèi)用構(gòu)成進(jìn)行了闡述。論文通過對(duì)掙值法的研究，總結(jié)出掙值法在應(yīng)用中的不足，并提出改進(jìn)方法，以某公司的某房地產(chǎn)項(xiàng)目作為研究案例，對(duì)掙值法在房地產(chǎn)項(xiàng)目成本控制中的實(shí)際應(yīng)用進(jìn)行了分析和總結(jié)。 經(jīng)過對(duì)理論研究和案例分析，能夠了解掙值法作為成本控制的重要方法理論，通過數(shù)據(jù)的分析，不僅能夠?qū)Τ杀竞瓦M(jìn)度進(jìn)行控制，同時(shí)可以對(duì)成本和進(jìn)度的未來(lái)趨勢(shì)做出判斷，通過改進(jìn)掙值法，可以將掙值法進(jìn)一步推廣到二級(jí)，將質(zhì)量也納入到掙值理論的管控之中。掙值理論不僅具有理論研究意義，，而且具有很重要的實(shí)踐價(jià)值。論文對(duì)相關(guān)案例的實(shí)證論證，論證了掙值法應(yīng)用在房地產(chǎn)建設(shè)項(xiàng)目的成本控制過程中，能夠很好的控制項(xiàng)目建設(shè)項(xiàng)目的成本。
[Abstract]:With the promulgation of a series of policies of national macro-control, the investment environment of China's real estate development market is becoming more and more complex, and the market supply-demand relationship has also changed. These factors have increased the risks in the process of real estate construction, and have been somewhat careless. In the current real estate market environment, the key factor for the survival and development of real estate enterprises is whether they can provide higher quality and shorter duration in the fierce competition. This requires enterprises to take more effective measures to control project costs and reduce project costs is the focus of real estate enterprises. This paper applies the principles of management, statistics and economics, and adopts many methods, such as literature research, comparative study and case analysis, etc. In the process of research, it combines qualitative and quantitative analysis, theoretical research and case analysis. First of all, the background and significance of the thesis are expounded, and the research status of cost management theory and earned value method theory is analyzed, and the concept of cost is introduced. This paper analyzes the cost characteristics of real estate projects, and expounds the cost composition of the project. Through the study of earned value method, the paper summarizes the deficiency of earned value method in its application, and puts forward some improvement methods. Taking a real estate project of a company as a case, the paper analyzes and summarizes the practical application of earned value method in real estate project cost control. Through the theoretical research and case analysis, we can understand the earned value method as an important method theory of cost control, through the analysis of data, we can not only control the cost and progress, At the same time, we can judge the future trend of cost and progress. By improving the earned value method, we can further extend the earned value method to the second level, and bring the quality into the control of earned value theory. And it has very important practical value. This paper proves that the earned value method can control the cost of real estate construction project in the process of cost control.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F299.233.4

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