本文選題：成本管理 + 項(xiàng)目財(cái)務(wù)管理　； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：本論文旨在通過(guò)對(duì)褐石項(xiàng)目實(shí)際成本管理研究，從可行性研究階段、設(shè)計(jì)階段直至施工階段存在問(wèn)題的分析，尋找使項(xiàng)目利潤(rùn)最大化的合理控制方式。立項(xiàng)階段，企業(yè)要對(duì)項(xiàng)目進(jìn)行把握和研判，同時(shí)對(duì)于市場(chǎng)信息掌握的準(zhǔn)確、全面與否至關(guān)重要，這個(gè)過(guò)程會(huì)很大程度上影響最終的產(chǎn)品定位。規(guī)劃設(shè)計(jì)階段，要注意最優(yōu)化設(shè)計(jì)過(guò)程，合理排布產(chǎn)品戶型和準(zhǔn)確設(shè)計(jì)施工圖鋼筋含量。施工階段的招標(biāo)采購(gòu)，變更簽證管理，施工組織方案的優(yōu)化，進(jìn)度的有效控制也是影響成本管理的重要因素。本文希望通過(guò)對(duì)于這三個(gè)階段成本管理的系統(tǒng)分析，尋找到切實(shí)可行的成本管理提升管理模式，，建立制度確保其得到有效執(zhí)行。 第一章是緒論部分，對(duì)于褐石項(xiàng)目的成本管理研究背景、研究意義及研究的方法進(jìn)行概述，分析項(xiàng)目啟動(dòng)的行業(yè)背景、企業(yè)背景和研究意義。 第二章主要分析立項(xiàng)及可行性研究階段的成本管理模式。提出可研階段存在目標(biāo)成本測(cè)算參與度不夠與參與時(shí)點(diǎn)滯后等問(wèn)題，會(huì)導(dǎo)致前期目標(biāo)成本測(cè)算不準(zhǔn)確，相對(duì)缺乏更為量化和準(zhǔn)確的分析；設(shè)計(jì)階段的問(wèn)題是對(duì)進(jìn)度計(jì)劃的把控能力不足，很難保證有效成本的控制，同時(shí)在限額設(shè)計(jì)下如何保證方案的最優(yōu)配置。在招投標(biāo)過(guò)程管理過(guò)程中，每個(gè)招標(biāo)都要履行相關(guān)的程序，要準(zhǔn)確理解和解讀招標(biāo)文件，確認(rèn)前期入圍資源。 第三章重點(diǎn)論述不同階段的成本管理提升的方案設(shè)計(jì)，立項(xiàng)階段必須從源頭上細(xì)化和明確所有項(xiàng)目相關(guān)細(xì)節(jié)，形成測(cè)算體系；方案設(shè)計(jì)階段要結(jié)合多種因素確定不同地域的不同產(chǎn)品布置，最大化產(chǎn)品銷售利潤(rùn)和土地價(jià)值；招標(biāo)采購(gòu)階段，要明確采購(gòu)實(shí)施過(guò)程中的招標(biāo)及合同管理，提高工程采購(gòu)的效益、效率和規(guī)范性；施工實(shí)施階段要確保進(jìn)度、質(zhì)量與成本之間的合理控制，避免顧此失彼，無(wú)法實(shí)現(xiàn)項(xiàng)目的有效管理和實(shí)施。 第四章論述如何從制度和流程上確保成本管理的有效實(shí)施，引入目標(biāo)成本和責(zé)任成本的管理方式，更為明確和細(xì)化成本管理范疇的界定，并對(duì)項(xiàng)目后期實(shí)施及改善方案的效果進(jìn)行了預(yù)測(cè)分析。 綜上所述，本文以褐石公園項(xiàng)目一期成本管理為研究對(duì)象，從房地產(chǎn)項(xiàng)目系統(tǒng)成本管理的角度進(jìn)行全方位的分析和研究，在企業(yè)內(nèi)部創(chuàng)新性的引入了目標(biāo)成本和責(zé)任成本相結(jié)合的動(dòng)態(tài)成本管理模式，使成本管理從項(xiàng)目開(kāi)發(fā)的拿地階段進(jìn)行全方位介入，通過(guò)對(duì)于土地、產(chǎn)品、市場(chǎng)等各個(gè)因素進(jìn)行研究和分析，這樣能夠讓項(xiàng)目的可行性分析直接以項(xiàng)目全周期的經(jīng)營(yíng)指標(biāo)預(yù)算為指導(dǎo)，為整個(gè)項(xiàng)目的決策提供基本的依據(jù)。同時(shí)總結(jié)褐石項(xiàng)目成本管理過(guò)程中的經(jīng)驗(yàn)教訓(xùn)，創(chuàng)造創(chuàng)新性的成本管理模式，按照“以最經(jīng)濟(jì)合理的成本提升產(chǎn)品競(jìng)爭(zhēng)力，并形成行業(yè)成本優(yōu)勢(shì)”的成本管理理念，使企業(yè)管理朝向規(guī)劃化、精細(xì)化和專業(yè)化方向進(jìn)行發(fā)展。
[Abstract]:The purpose of this paper is to study the actual cost management of brownstone project and to find a reasonable control way to maximize the profit of the project by analyzing the existing problems from the stage of feasibility study to the stage of design to the stage of construction. In the stage of project establishment, the enterprise should grasp and judge the project, and at the same time, it is very important for the market information to master accurately and comprehensively. This process will influence the final product positioning to a great extent. In the planning and design stage, attention should be paid to the optimization design process, reasonable layout of product units and accurate design of construction drawing steel bar content. The bidding and purchasing in construction stage, the management of change visa, the optimization of construction organization and the effective control of progress are also the important factors that affect the cost management. Through the systematic analysis of the cost management in these three stages, this paper hopes to find a feasible cost management promotion management model and establish a system to ensure its effective implementation. The first chapter is the introduction part, which summarizes the research background, research significance and research methods of brownstone project cost management, and analyzes the industry background, enterprise background and research significance of the project start-up. The second chapter mainly analyzes the mode of cost management in the stage of project establishment and feasibility study. It is pointed out that there are some problems such as insufficient participation degree of target cost measurement and lag of time point of participation in the stage of research, which will lead to inaccurate calculation of target cost in the early stage, which is relatively lack of more quantitative and accurate analysis. The problem in the design stage is that the control ability of the schedule plan is insufficient, it is difficult to ensure the effective cost control, and how to ensure the optimal configuration of the scheme under the quota design at the same time. In the process of bidding management, each tender must perform relevant procedures, understand and interpret the bidding documents accurately, and confirm the pre-shortlisted resources. The third chapter focuses on the project design of different stages of cost management promotion, the project stage must be from the source to refine and clear all the relevant details of the project, to form a measurement system; In the stage of project design, it is necessary to determine the different product layout in different regions, to maximize the profit of product sales and the value of land, and to make clear the bidding and contract management in the process of purchasing and purchasing in the stage of bidding and purchasing. It is necessary to ensure the reasonable control between schedule, quality and cost in the construction implementation stage so as to avoid neglecting one side and the other, so that the effective management and implementation of the project cannot be realized. The fourth chapter discusses how to ensure the effective implementation of cost management from the system and process, introduce the management mode of target cost and responsibility cost, and define the category of cost management more clearly and finely. The effect of the implementation and improvement of the project is forecasted and analyzed. To sum up, this paper takes the first phase cost management of Brownstone Park as the research object, carries on the omni-directional analysis and the research from the real estate project systematic cost management angle, The dynamic cost management mode which combines target cost and responsibility cost is introduced innovatively in the enterprise, which makes the cost management intervene from the stage of taking the land stage of the project development, through to the land, the product, Market and other factors are studied and analyzed so that the feasibility analysis of the project can be guided directly by the operating index budget of the whole project cycle and provide the basic basis for the decision of the whole project. At the same time, it summarizes the experience and lessons in the process of cost management of brownstone project, creates the innovative cost management mode, according to the cost management idea of "promote the product competitiveness with the most economical and reasonable cost, and form the industry cost advantage". To make the management of enterprises towards planning, refinement and specialization in the direction of development.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TU986

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