本文選題：房地產開發(fā)項目　切入點：項目管理　出處：《中國海洋大學》2013年碩士論文

【摘要】：房地產企業(yè)成本管理作為企業(yè)經(jīng)營管理的重要方面,在房地產企業(yè)努力提高經(jīng)營管理的今天,越來越受到企業(yè)的重視。金融危機以來,在一系列的限購政策和金融政策下,炒房熱潮有所減弱,房地產企業(yè)政策環(huán)境和市場環(huán)境迫使房地產行業(yè)遇到前所未有的挑戰(zhàn)。2012年對房地產企業(yè)而言,是一個從“寒冬”到“暖冬”的過程。2012年對房地產企業(yè)來說注定是一個大浪淘沙的年份,無論是從統(tǒng)計局公布的行業(yè)數(shù)據(jù),還是房地產企業(yè)的財務數(shù)據(jù),都顯示了房地產行業(yè)正從低谷逐漸回升,房地產企業(yè)最難熬的日子已然逝去。 大浪淘沙之后的房地產企業(yè)要想謀得企業(yè)的發(fā)展空間,必須加強企業(yè)自身管理,而成本管理作為企業(yè)經(jīng)營管理的重要方面,必須得到企業(yè)的重視。本文依據(jù)房地產項目成本管理的相關理論,對某商業(yè)住宅小區(qū)二期建設項目成本管理進行研究,就目前該商業(yè)住宅小區(qū)成本管理現(xiàn)狀,深入分析房地產項目成本管理的問題,并按照項目進行的流程,系統(tǒng)分析了該房地產建設項目投資決策階段、開發(fā)前期準備階段、施工階段、銷售階段的成本控制要點進行分析,分別在如下階段,加強成本管理。 第一、項目投資決策階段,需要充分進行市場調查和預測,合理科學預測人力物力價格,合理確定銷售定價目標,綜合分析項目財務、經(jīng)濟效益、社會影響和風險等,做好項目決策,降低項目開發(fā)風險。 第二、項目開發(fā)前期準備階段,分別在規(guī)劃設計、招投標和資金投融資方面做好準備工作。通過本文的研究,通過招標選擇規(guī)劃設計方案；項目設計推行限額設計,控制項目總投資；控制和審查項目成本預算；設計實行總包負責制,并加強圖紙的會審,一旦發(fā)現(xiàn)設計缺陷,及時反饋,以避免不必要的損失。招投標過程科學確定項目標底價格,重視標底價格的審查,嚴格保密。編好項目資金預算,加快資金回籠,降低融資成本。 第三、項目施工階段分別在材料設備采購環(huán)節(jié)、開發(fā)建設和竣工結算決算控制成本。通過本文的研究,該項目施工建設中,事先編制成本采購計劃,按照工程規(guī)劃或者招標文件實施采購,加強采購部門討價還價能力,采取適當?shù)姆歉偁幨侄谓档筒牧铣杀?合理安排供貨方式,并進行成本差異分析;工程出現(xiàn)一定的偏差時,從項目現(xiàn)場的分配、監(jiān)督、管理入手,看有無誤工、窩工的現(xiàn)象,材料使用是否存在浪費等；工程結算決算建立復核審計機制,聘請外部專家審查,防止由一人全權負責某項流程的全部環(huán)節(jié),并抓住主要項目對項目預算和實際工程造價比較分析。 第四、項目經(jīng)營銷售階段,制定推廣計劃、建立銷售通路,整合高效優(yōu)質資源,開拓銷售賣點,加快售樓款的回收,降低成本。另外,還需要及時了解國家稅收政策,降低稅收風險。
[Abstract]:The cost management of real estate enterprises, as an important aspect of enterprise management, has been paid more and more attention by the real estate enterprises since the financial crisis, under a series of limited purchase policies and financial policies. The housing boom has abated, and the policy environment and market environment for real estate companies have forced the industry to face unprecedented challenges. It's a process from "winter" to "warm winter." 2012 is destined to be a tough year for real estate companies, both from industry data published by the Bureau of Statistics and financial data from real estate companies. Both show that the real estate industry is recovering from the trough, the worst days for real estate companies have passed. If the real estate enterprises after Dalang Taisha want to obtain the development space of the enterprises, they must strengthen their own management, while the cost management is an important aspect of the enterprise management. According to the theory of cost management of real estate project, this paper studies the cost management of the second phase construction project of a commercial residential district, and discusses the current situation of cost management in the commercial residential district. This paper deeply analyzes the cost management of real estate project, and according to the process of the project, systematically analyzes the investment decision stage, early preparation stage, construction stage of the real estate construction project. Sales phase of cost control analysis, respectively in the following phases, strengthen cost management. First, in the project investment decision-making stage, it is necessary to carry out market research and forecast fully, reasonably and scientifically forecast the manpower and material resources price, reasonably determine the sales pricing target, comprehensively analyze the project finance, economic benefit, social impact and risk, etc. Make project decision and reduce the risk of project development. Second, in the preparatory stage of project development, we should prepare for the planning and design, bidding, and capital investment and financing, respectively. Through the study of this paper, we will select the planning and design scheme through bidding; the project design will carry out the quota design. Control the total investment of the project; control and review the cost budget of the project; implement the overall responsibility system of the design and strengthen the review of the drawings. In order to avoid unnecessary losses, the bidding process scientifically determines the bottom price of the project, attaches importance to the examination of the bottom price of the bid price, strictly keeps secret, compiles the project fund budget, speeds up the return of funds, and reduces the financing cost. Third, the project construction stage in the material equipment procurement link, development construction and the completion settlement final account control cost. Through the research of this article, in the construction construction of the project, the cost purchase plan is compiled in advance. To carry out procurement according to the project plan or bidding documents, strengthen the bargaining power of the purchasing department, adopt appropriate non-competitive means to reduce the cost of materials, rationally arrange the mode of supply, and carry out cost difference analysis; if there is a certain deviation in the project, Starting with the distribution, supervision and management of the project site, to see if there are any delays in work, the phenomenon of laid-off workers, whether there is waste in the use of materials, and so on; to establish a mechanism for the review and audit of the final accounts of the project settlement and accounts, and to hire outside experts to examine them. Prevent one person from taking full responsibility for all aspects of a process, and grasp the main project budget and actual project cost comparison and analysis. Fourth, in the project marketing phase, we should formulate promotion plans, establish sales channels, integrate high-efficiency and high-quality resources, open up sales and sales points, speed up the recovery of sales funds, and reduce costs. In addition, we also need to understand the state tax policy in a timely manner. Reduce tax risk.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.4;F275

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