【摘要】：當前,房地產(chǎn)行業(yè)競爭日趨激烈,地產(chǎn)企業(yè)想要實現(xiàn)利潤最大化,擁有持高不下的市場占有率,就要盡可能的降低成本。房地產(chǎn)開發(fā)企業(yè)的工程項目成本管理水準,直接影響項目投資的成敗。加強成本管控,是房地產(chǎn)企業(yè)進入成本競爭的武器,是企業(yè)發(fā)展戰(zhàn)略的根本出發(fā)點。作為開發(fā)企業(yè),無論是從企業(yè)自身發(fā)展考慮,還是為消費者考慮,降低成本,穩(wěn)定房價,這些措施是社會賦予的責任,也是企業(yè)尋求自我發(fā)展的戰(zhàn)略。在2008年中國房地產(chǎn)遭遇房價暴跌、銷售下降、企業(yè)資金鏈吃緊與行業(yè)危機的情況下,房地產(chǎn)業(yè)逐漸告別了暴利時代,轉(zhuǎn)入精細化管理時代。房地產(chǎn)企業(yè)如果想要實現(xiàn)低成本,高利潤,就必須把成本控制工作重視起來,對其開發(fā)成本進行合理有效地管控。 本文通過對XS房地產(chǎn)公司項目成本控制存在問題的分析,剖析其成本管理制度不完善、目標成本制定不及時、忽視設(shè)計階段成本控制和缺乏對成本的動態(tài)監(jiān)測等方面的原因,運用案例分析、系統(tǒng)分析、比較研究等方法,從兩個方面提出改善XS房地產(chǎn)公司項目成本控制的對策措施：一方面是建立健全XS房地產(chǎn)公司成本控制的基本管理制度,包括建立和實施預算管理控制系統(tǒng)、建立目標成本管理系統(tǒng)、制定責任成本考核制度等；另一方面是運用成本控制的基本管理制度,建立從投資決策階段、設(shè)計階段、招投標階段、施工階段到竣工階段的全過程成本控制。本文力求從XS房地產(chǎn)公司成本控制存在的問題出發(fā),以解決其實際問題為目的,尋求為中小房地產(chǎn)企業(yè)建立一套成本控制的有效方法。
[Abstract]:At present, the real estate industry competition is becoming increasingly fierce, real estate enterprises want to maximize profits, holding a high market share, we must try to reduce the cost. The project cost management level of the real estate development enterprise directly affects the success or failure of the project investment. Strengthening cost control is the weapon for real estate enterprises to enter the cost competition and the basic starting point of enterprise development strategy. As a developing enterprise, it is the responsibility of the society to reduce the cost and stabilize the house price, not only from the development of the enterprise itself, but also from the consumers. These measures are also the strategy for the enterprise to seek self-development. In 2008, real estate in China suffered a sharp fall in house prices, falling sales, tight corporate capital chain and industry crisis, the real estate industry gradually said goodbye to the era of profiteering, into the era of fine management. If real estate enterprises want to realize low cost and high profit, they must attach importance to cost control and control their development cost reasonably and effectively. Based on the analysis of the problems existing in the project cost control of XS real estate company, this paper analyzes the reasons for the imperfection of its cost management system, the untimely formulation of the target cost, the neglect of the cost control in the design stage and the lack of dynamic monitoring of the cost. Using the methods of case analysis, systematic analysis and comparative study, this paper puts forward the countermeasures to improve the cost control of XS real estate company from two aspects: on the one hand, it is to establish and perfect the basic management system of XS real estate company's cost control. Including the establishment and implementation of budget management and control system, the establishment of target cost management system, the establishment of responsibility cost assessment system, etc. On the other hand, the basic management system of cost control is used to establish the stage of investment decision-making and design. The whole process cost control from the bidding stage, the construction stage to the completion stage. Based on the problems of cost control in XS real estate companies, this paper tries to find an effective way to establish a set of cost control methods for small and medium-sized real estate enterprises in order to solve their practical problems.
【學位授予單位】：昆明理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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