本文選題：成本管理 + 項目全過程��； 參考：《南京理工大學》2013年碩士論文

【摘要】：自上世紀九十年代房地產行業(yè)的蓬勃發(fā)展以來,其高投入、高風險和高利潤的顯著特點一直如影隨形,房地產商對開發(fā)成本的管理遠沒有對土地的關注那樣重視。對于這項關系到國計民生的行業(yè),政府在土地財政的動作中,已意識到日漸瘋漲的房價帶來民意上的強烈負面作用,政府對房地產的行為日益規(guī)范、不斷出臺新政,市場競爭加劇,國家宏觀調節(jié)不斷的增強。如何盡可能的降低項目開發(fā)運營成本,最大限度的提高企業(yè)的投資開發(fā)收益,是目前擺在房地產企業(yè)面前的一項重要課題。 本文將通過對“山水麗景廣場”項目全過程動態(tài)成本的控制管理,展開對房地產開發(fā)項目的成本管理與控制研究。本文在對房地產成本管理的基本理論和方法總結的基礎上,針對“山水麗景廣場”項目進行了成本構成分析,并制定了成本目標計劃,構建了成本管理控制體系實現(xiàn)以及全過程各階段的成本管理控制。在與項目質量、進度和安全統(tǒng)一管理目標保證項目順利實施的前提下,強調房地產開發(fā)項目成本管理控制應貫穿于項目投資的前期立項、工程建設、策劃營銷、后期保修以及成本核算全過程的各個階段中,通過"PDCA"的基本循環(huán)步驟,在計劃、控制、分析和考核的成本管理控制過程中,以“合同管理”為中心,運用贏得值、成本對比等方法進行項目的事前、事中和事后全過程動態(tài)控制,直至項目結束。對“山水麗景廣場“房地產項目的成本的全過程管理控制中,不僅要對項目的工程建設進行重點成本管理控制外,還應對項目前期規(guī)劃、策劃營銷和后期物業(yè)的成本管理也予以分的重視,同時建立項目成本管理責權利相結合的體系和制度,項目成本管理和財務部門在管理上橫向溝通,實踐證明這是一種行之有效的方法。
[Abstract]:Since the booming development of the real estate industry in the 1990s, its remarkable characteristics of high investment, high risk and high profit have always been accompanied, and the management of real estate developers' development cost is far less concerned about the land.For this industry, which is related to the national economy and the people's livelihood, the government has realized in the action of land finance that the rising housing prices have brought a strong negative effect on public opinion. The government has increasingly standardized its behavior towards real estate and has constantly introduced new policies.The market competition intensifies, the state macroscopical adjustment unceasingly strengthens.How to reduce the cost of project development and operation as far as possible, and to maximize the investment and development income of enterprises, is an important subject in front of real estate enterprises.This paper will carry out the research on the cost management and control of the real estate development project through the dynamic cost control management of the whole process of the "landscape scenic square" project.On the basis of summarizing the basic theories and methods of the real estate cost management, this paper analyzes the cost composition of the "landscape scenic square" project, and formulates the cost target plan.The realization of cost management control system and the cost management control in all stages of the process are constructed.On the premise of ensuring the smooth implementation of the project with the goal of unified management of project quality, schedule and security, it is emphasized that the cost management and control of the real estate development project should run through the early stage of project investment, project construction, planning and marketing,In all stages of the later warranty and cost accounting process, through the basic cycle steps of "PDCA", in the process of cost management control of planning, control, analysis and examination, "contract management" is taken as the center, and the earned value is used.Cost comparison and other methods to carry out the project before, during and after the whole process of dynamic control until the end of the project.In the whole process of management and control of the cost of the real estate project of "landscape scenic square", not only the key cost management and control of the project construction should be carried out, but also the preliminary planning of the project should be carried out.Planning, marketing and later property cost management are also attached importance to. At the same time, the system and system of project cost management, responsibility and rights are established, and the project cost management and financial department communicate horizontally in management.Practice has proved that this is an effective method.
【學位授予單位】：南京理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F299.233.4

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