本文選題：成本管理 + 成本控制��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：上世紀九十年代末,我國對住房制度進行改革,很多房地產(chǎn)商都看到了這個商機,發(fā)現(xiàn)從開發(fā)房地產(chǎn)項目中能夠獲得高額的利潤,漸漸的,使得房地產(chǎn)業(yè)迅猛發(fā)展。然而在這種情況下,或多或少就會出現(xiàn)一些問題,比如說房價過高,開發(fā)房地產(chǎn)項目的時候存在很多浪費的現(xiàn)象,不論是社會還是國家,都漸漸的對這些問題開始關(guān)注,因此國家根據(jù)房價過高的問題采取了一系列的措施,其中,限購令和契稅等就使得房地產(chǎn)商的利潤大大的下降,如此一來,房地產(chǎn)商就知道了以前的開發(fā)方式不能給他們帶來理想的收益,并且知道開發(fā)房地產(chǎn)要實施成本控制這一措施才能保證收益。在一個項目開始實施之前,我們對項目的開發(fā)和所用材料、費用、人工、時間進行預(yù)測,在項目實施過程當中,我們對項目的完成情況和各項資源的使用情況進行監(jiān)測和管理,而在項目即將完成時,我們對項目總體的費用進行核算和比較,這樣的整個一系列的流程就成為項目成本管理。從中不難發(fā)現(xiàn)成本管理的內(nèi)容有預(yù)測、計劃、核算、分析、考核等。項目成本管理的特點有全面、綜合和動態(tài),這是由于房地產(chǎn)在開發(fā)的過程當中,其開發(fā)工程的時間較長,而且整個房地產(chǎn)項目的投資巨大,所以對于成本管理具有一定的難度,本量利分析法、標準成本分析法、作業(yè)成本分析法是通常情況下用來針對房地產(chǎn)項目進行成本管理的方法。本文以湘軍嘉苑小區(qū)項目為例,在其開發(fā)的過程當中,按照以上的方法對該項目的成本管理實施控制,通過一系列的分析,發(fā)現(xiàn)對湘軍嘉苑小區(qū)項目進行成本管理的過程中存在一些施工人員并不是很了解如何對成本進行管理,項目的管理者沒有足夠的積極性和足夠的時間來對成本的控制進行嚴格的管理和落實,最后使得該項目的成本管理控制沒有達到預(yù)期效果,為加強湘軍嘉苑小區(qū)項目的成本管理,將該小區(qū)的開發(fā)項目進行組織架構(gòu)的完善,特別是針對項目的成本進行嚴格的控制和管理,并提出相關(guān)管理的有效的措施和方法。
[Abstract]:At the end of 1990s, our country carried on the reform to the housing system, many real estate developers all saw this opportunity, discovered from the development real estate project can obtain the high profit, gradually, causes the real estate industry to develop rapidly. However, in this case, there will be more or less some problems, such as excessive housing prices, and there are many wasteful phenomena in the development of real estate projects. Both the society and the country are gradually beginning to pay attention to these problems. Therefore, the state has taken a series of measures according to the problem of excessive housing prices. Among them, purchase restrictions and deed taxes have greatly reduced the profits of real estate developers. Real estate developers know that the previous development method can not bring them the ideal income, and that real estate development must implement cost control measures to ensure the income. Before a project is implemented, we predict the development of the project and the materials, costs, labor, and time used, and during the implementation of the project, we monitor and manage the completion of the project and the use of resources. When the project is about to be completed, we calculate and compare the total cost of the project, so the whole series of processes become project cost management. It is not difficult to find in the cost management of the content of prediction, planning, accounting, analysis, assessment and so on. The characteristics of project cost management are comprehensive, comprehensive and dynamic, which is due to the long time of the development of real estate, and the huge investment of the whole real estate project, so it is difficult for the cost management. Cost analysis, standard cost analysis and activity-based cost analysis are usually used to manage the cost of real estate projects. This paper takes the Xiangjun Jiayuan project as an example, in the course of its development, according to the above methods, the cost management of the project is controlled, through a series of analysis, It was found that in the process of cost management for the Xiangjun Jiayuan project, some construction personnel did not know very well how to manage the cost. The managers of the project do not have enough enthusiasm and time to manage and implement the cost control strictly. Finally, the cost management control of the project does not achieve the expected effect. In order to strengthen the cost management of Xiangjun Jiayuan project, the development project of Xiangjun Jiayuan district should be perfected, especially the cost of the project should be strictly controlled and managed, and the effective measures and methods of related management should be put forward.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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本文編號：1936887