本文選題：房地產(chǎn) + 目標(biāo)成本�。� 參考：《昆明理工大學(xué)》2014年碩士論文

【摘要】：隨著房地產(chǎn)行業(yè)的逐漸成熟、市場競爭日益激烈以及緊縮的房地產(chǎn)調(diào)控政策密集頒布,房地產(chǎn)高利潤高報(bào)酬的時(shí)代日漸消失。為了更好的生存和發(fā)展,成本管理成為其開發(fā)與管理的重要和關(guān)鍵性工作�？刂坪梅康禺a(chǎn)開發(fā)項(xiàng)目成本,是房地產(chǎn)企業(yè)生存和發(fā)展的最根本保證,是實(shí)現(xiàn)房地產(chǎn)開發(fā)項(xiàng)目利潤最大化前提,是取得良好的經(jīng)濟(jì)效益最有效保證。 本文先介紹了目標(biāo)成本管理法的理論、流程及特點(diǎn),并在動(dòng)態(tài)成本管理研究的過程中通過多級掙值法建立動(dòng)態(tài)成本管理預(yù)警分析模型,通過預(yù)警模型一方面檢驗(yàn)了目標(biāo)成本的合理性,另一方面達(dá)到項(xiàng)目成本實(shí)時(shí)動(dòng)態(tài)管理的目的。 本文運(yùn)用動(dòng)態(tài)成本管理理論,通過項(xiàng)目決策階段(項(xiàng)目立項(xiàng)階段)、設(shè)計(jì)階段、招標(biāo)階段、實(shí)施階段以及后評估階段對房地產(chǎn)項(xiàng)目進(jìn)行實(shí)地研究,分析各階段成本管理的弱點(diǎn)和要點(diǎn),運(yùn)用掙值法檢驗(yàn)動(dòng)態(tài)成本管理在各階段成本控制和節(jié)約上的實(shí)際效果,通過預(yù)警模型從總體上達(dá)到動(dòng)態(tài)衡量和控制項(xiàng)目成本的目的。最后通過對整個(gè)項(xiàng)目的后評估分析,來驗(yàn)證動(dòng)態(tài)成本控制預(yù)警模型在整個(gè)項(xiàng)目中的成本節(jié)省效果以及目標(biāo)成本設(shè)置的合理與否。 本文實(shí)證研究：在本企業(yè)推行目標(biāo)成本動(dòng)態(tài)管理應(yīng)用中起到重要的作用,為企業(yè)在激烈的競爭環(huán)境中生存和發(fā)展發(fā)揮了一定的戰(zhàn)略意義。同時(shí),希望本文創(chuàng)建的動(dòng)態(tài)成本管理預(yù)警模型,在以后的動(dòng)態(tài)成本控制系統(tǒng)構(gòu)建中以及房地產(chǎn)動(dòng)態(tài)成本理論研究中,發(fā)揮一定的理論指導(dǎo)作用。
[Abstract]:With the maturity of the real estate industry, the increasingly fierce market competition and the tight real estate regulation and control policy, the era of high profit and high compensation of real estate is disappearing day by day. In order to survive and develop better, cost management has become an important and key task in its development and management. Controlling the cost of the real estate development project is the most fundamental guarantee for the survival and development of the real estate enterprise, is the premise to realize the profit maximization of the real estate development project, and is the most effective guarantee to obtain good economic benefits. This paper first introduces the theory, process and characteristics of the target cost management method, and establishes the dynamic cost management early warning analysis model through the multi-level earned value method in the process of the dynamic cost management research. On the one hand, the rationality of target cost is tested by the early warning model, and on the other hand, the aim of real-time dynamic management of project cost is achieved. In this paper, using the theory of dynamic cost management, the field research of real estate project is carried out through the project decision stage (project establishment stage, design stage, bidding stage, implementation stage and post-evaluation stage). This paper analyzes the weakness and key points of cost management in each stage, tests the actual effect of dynamic cost management on cost control and saving in each stage by using earned value method, and achieves the purpose of dynamically measuring and controlling project cost by early warning model. Finally, the cost saving effect of the dynamic cost control early warning model in the whole project and the rationality of the target cost setting are verified by the post-evaluation analysis of the whole project. The empirical study of this paper: it plays an important role in the application of dynamic management of target cost in the enterprise, and plays a certain strategic significance for the survival and development of the enterprise in the fierce competitive environment. At the same time, it is hoped that the early warning model of dynamic cost management established in this paper will play a guiding role in the construction of dynamic cost control system in the future and in the theoretical study of dynamic cost in real estate.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TU723.3

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