本文選題：房地產開發(fā)　切入點：成本管理　出處：《吉林大學》2014年碩士論文

【摘要】：2003年以來，我國房地產業(yè)得到飛速發(fā)展。隨著市場經濟不斷完善，房地產市場逐步成熟，房地產開發(fā)企業(yè)的競爭日益激烈。 中信地產長春有限公司是從事房地產項目開發(fā)建設的國有控股企業(yè)。2006年以來，長春公司專注于長春“中信城”項目的開發(fā)并精耕細作。截至目前，憑借長春中信城項目單盤業(yè)績，公司已穩(wěn)健躋身當?shù)胤康禺a開發(fā)企業(yè)第一梯隊，銷售份額的市場占有率已連續(xù)四年穩(wěn)定在5㳠左右。依托良好的運營模式，長春公司在企業(yè)品牌建設及市場口碑方面皆有建樹，“中信地產”高端品牌形象、綜合開發(fā)實力和負責任央企形象在長春市場已經深入人心。 在房地產市場趨于成熟，銷售價格不可控的前提下，企業(yè)想要生存與發(fā)展，就必須從企業(yè)內部著手，建立一套行之有效的管理方法，提高企業(yè)的成本管理水平，降低房地產項目運營成本，提高項目的成本費用利潤率。在相同的市場價格水平下，用更低的成本，為客戶提供更優(yōu)質的產品和服務，這是房地產開發(fā)企業(yè)在目前日益激烈的市場競爭中勝出的最直接有效的方法。 按照中信地產總部的戰(zhàn)略部署，長春公司確定現(xiàn)階段的基本發(fā)展戰(zhàn)略為：深耕長春、輻射周邊經濟發(fā)達城市；重點拓展低成本、低投入、低門檻、快速回報的優(yōu)質項目。光明公園項目總投資規(guī)模約為15.9億元，共分兩期開發(fā)，目前，一期開發(fā)工程已經完工，二期工程處于開工階段，在這個特殊時期，結合項目一期工程竣工結算實際情況，綜合運用比較法、因素分析法、結構百分比法等方法，，對一期工程成本費用進行分析，找出項目成本控制的薄弱環(huán)節(jié)，并采取有針對性的成本控制措施，對二期工程的開發(fā)建設具有非常重要的指導作用。 合理有效地控制房地產項目開發(fā)成本，貫穿于項目投資決策階段、設計階段、項目發(fā)包階段和工程實施等階段，可以說是一個系統(tǒng)控制過程，它具有全員性和全過程性的特點。結合光明公園一期項目建設情況，可以看出項目公司成本控制中存在問題如下：設計成本過高；合同過程管理不到位，變更控制難；資金管理的手段和方法不科學；忽視工程項目質量成本和工期成本的管理與控制；沒有形成一套完善的責、權、利相結合的管理體制。 針對光明公園項目一期工程開發(fā)中出現(xiàn)的成本管理缺陷，項目二期工程建設中，項目公司應加強投資與設計環(huán)節(jié)、招投標環(huán)節(jié)、采購環(huán)節(jié)和工程管理環(huán)節(jié)的成本控制，同時加強資金管理，并建立一套量化的職責管理體系和與之相適應的組織結構，提高人員素質，使成本控制措施得到有效執(zhí)行，從而提高項目的成本利潤率。
[Abstract]:Since 2003, China's real estate industry has been rapid development. As the market economy continues to improve, the real estate market is gradually mature, the real estate development enterprises increasingly fierce competition.
Changchun CITIC Real Estate Co. Ltd is engaged in real estate development and construction of the state-owned enterprises in.2006 years, the company focused on the development and Changchun intensive and meticulous farming "CITIC Changchun city" project. As of now, with Changchun CITIC City Project single disc company has steady performance, among the first echelon of the local real estate development enterprises, the market share of sales the rate for four consecutive years has been stable at about 5?. relying on a good business model, Changchun company reputation in the enterprise brand construction and market both achievements, "CITIC Real Estate" high-end brand image, comprehensive development strength and responsible image of the central enterprises in the Changchun market has been popular.
In the real estate market matures, the sales price is not controlled under the premise, the enterprise wants to survive and develop, we must start from the enterprise, establish a set of effective management methods, improve the level of enterprise cost management, reduce the operating costs of real estate projects, improve project cost margins in the market price of the same level. Next, with lower cost, to provide more quality products and service for customers, this is the real estate development enterprises in the most direct and effective method of the increasingly fierce market competition to win.
In accordance with the deployment of the headquarters of CITIC Real estate strategy, Changchun company to determine the basic development strategy for the stage: deep Changchun, radiation surrounding the economically developed city; focus on the development of low cost, low investment, low threshold, quick return of high-quality projects. Light park project total investment of about 1 billion 590 million yuan, a total of two phases of development, at present, a the development of the project has been completed, the two phase of the project is in the stage of construction, in this special period, a project combined with the actual situation of project completion settlement, comprehensive comparison method, factor analysis method, the structure of the percentage method of project cost analysis, find out the weak link of project cost control, and take the the cost control measures is of great importance to the development and construction of the two phase of the project.
Reasonable and effective control of the real estate development project cost, through to project investment decision stage, design stage, project bidding stage and project implementation phase, can be said to be a process control system, it has a total of the whole process of nature and characteristics. Combined with light park construction of a project, we can see that the cost control of item company the problems are as follows: the high cost of design process; contract management is not in place, change is difficult to control; means and methods of fund management is not scientific; ignored the project quality cost and project cost management and control; have not formed a perfect combination of responsibility, power, benefit management system.
Aiming at the defects of cost management in the project development of light park project phase, the two phase of the project construction, the item company should strengthen investment and design aspects, bidding links, procurement and project management aspects of cost control, and strengthen the management of funds, and to establish a set of quantitative management system and adapt to the the organizational structure, improve the quality of personnel, the effective implementation of cost control measures, so as to improve the project cost margins.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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本文編號：1657645