本文選題：中小型房地產(chǎn) + 地產(chǎn)開發(fā)�。� 參考：《吉林大學》2017年碩士論文

【摘要】：近年來,隨著中國房企業(yè)數(shù)目的不斷增多、城鎮(zhèn)化速度的放緩,房地產(chǎn)企業(yè)間競爭愈來愈激烈、企業(yè)利潤愈來愈少,地產(chǎn)市場趨于飽和。在告別“暴利”的時代后,眾多房地產(chǎn)企業(yè)的戰(zhàn)略從擴大銷量轉(zhuǎn)向了節(jié)約成本,成本控制已成為房地產(chǎn)領域企業(yè)管理的重要方向。在房地產(chǎn)企業(yè)中可分為大型房企和中小型房企,大型房地產(chǎn)如萬科、恒大、碧桂園等有較好的開發(fā)模式、較大的資金規(guī)模、合理的管理方法和措施,中小型房地產(chǎn)企業(yè)規(guī)模較小、資金有限、管理方法不盡合理。在自由競爭市場條件下,中小型房地產(chǎn)企業(yè)缺乏競爭力難以獲得優(yōu)質(zhì)土地和客戶從而導致中小企業(yè)整體利潤偏低,因此中小型房地產(chǎn)企業(yè)更應重視成本的控制以求得利潤。但在實際中,與大型房企相比中小型房企資源整合能力差,缺乏成型的“標準化成本管理”的能力與條件:企業(yè)難以投入較多的資金提高成本控制水平、管理者缺乏成本控制意識等,從而導致中小型房地產(chǎn)企業(yè)整體的成本控制水平低于大型房地產(chǎn)企業(yè)。在競爭激烈的地產(chǎn)市場中,中小型地產(chǎn)企業(yè)的成本控制成為其能否生存及持續(xù)發(fā)展的關鍵。東北地區(qū)的中小型房地產(chǎn)受東北經(jīng)濟下行人口流出和每年只能作業(yè)三個季度的影響,盈利能力低于同規(guī)模其他地區(qū)的中小型房地產(chǎn)企業(yè),同時東北地區(qū)中小型房產(chǎn)企業(yè)管理者普遍采用“經(jīng)驗主義”思想,缺乏科學成本控制的思想與手段,以上兩個因素導致東北眾多中小企業(yè)連年虧損在破產(chǎn)的邊緣中掙扎。由于單個企業(yè)并不能影響經(jīng)濟環(huán)境,為扭轉(zhuǎn)虧損避免破產(chǎn),東北地區(qū)中小房地產(chǎn)必須從企業(yè)的成本控制入手降低成本實現(xiàn)盈利,因此找到適合的成本控制方法以成為東北地區(qū)中小地產(chǎn)企業(yè)的迫切需求。針對東北地中小房地產(chǎn)企業(yè)對成本控制的迫切需求,本文結(jié)合中小型房地產(chǎn)企業(yè)項目規(guī)劃階段、項目實施階段和項目運營三個階段進行分析運用WBS分解法、目標成本法和ABC庫存控制法,找到最適合東北地地區(qū)中小型房地產(chǎn)公司的成本控制方法與措施。并以吉林省松原市“bj一號”小區(qū)工程項目為研究對象,結(jié)合項目目前的項目成本控制現(xiàn)狀,運用成本控制相關理論與研究方法,對于松原市“bj一號”小區(qū)工程項目的成本控制所存在的問題進行研究,分析其成因,并對吉林省松原市“bj一號”小區(qū)工程項目工的項目成本控制提出改進措施,為以后相似的東北地區(qū)中小型房地產(chǎn)企業(yè)的項目成本控制提供能可供參考的依據(jù)。
[Abstract]:In recent years, with the increase of the number of Chinese housing enterprises and the slow down of urbanization, the competition between real estate enterprises is becoming more and more fierce, the profits of enterprises are becoming less and less, and the real estate market tends to saturation. After saying goodbye to the era of "windfall profit", the strategy of many real estate enterprises has changed from expanding sales volume to saving costs. Cost control has become an important direction of enterprise management in the field of real estate. In the real estate enterprises can be divided into large housing enterprises and small and medium-sized housing enterprises, large real estate such as Vanke, Evergrande, country Garden and so on have a better development model, larger capital scale, reasonable management methods and measures, Small and medium-sized real estate enterprises are small, limited funds, management methods are not reasonable. Under the condition of free competition market, it is difficult for small and medium-sized real estate enterprises to obtain high quality land and customers without competitiveness, which leads to the low overall profit of small and medium-sized real estate enterprises. Therefore, small and medium-sized real estate enterprises should pay more attention to cost control in order to obtain profits. But in practice, compared with large housing enterprises, the ability of resource integration of small and medium-sized housing enterprises is poor, and they lack the ability and condition of forming "standardized cost management": it is difficult for enterprises to invest more funds to improve the level of cost control. The managers lack the consciousness of cost control, which leads to the lower cost control level of the small and medium-sized real estate enterprises than the large real estate enterprises. In the competitive real estate market, the cost control of small and medium-sized real estate enterprises becomes the key to their survival and sustainable development. The small and medium-sized real estate in the Northeast region is affected by the downward population outflow of the Northeast economy and can only operate for three quarters a year, and its profitability is lower than that of the small and medium-sized real estate enterprises in other areas of the same scale. At the same time, the managers of small and medium-sized real estate enterprises in Northeast China generally adopt the idea of "empiricism" and lack of scientific cost control ideas and means. These two factors cause many small and medium-sized enterprises in Northeast China to lose money in successive years and struggle in the brink of bankruptcy. Since a single enterprise cannot affect the economic environment, in order to avoid bankruptcy in order to reverse losses, small and medium-sized real estate in Northeast China must start with the cost control of enterprises to reduce costs and realize profits. Therefore, finding a suitable cost control method to become the urgent need of small and medium-sized real estate enterprises in Northeast China. In view of the urgent need for cost control of small and medium-sized real estate enterprises in Northeast China, this paper analyzes and applies WBS decomposition method in combination with the three stages of project planning, project implementation and project operation of small and medium-sized real estate enterprises. Objective cost method and ABC inventory control method are used to find out the most suitable cost control methods and measures for middle and small real estate companies in Northeast China. Taking the project of "BJ No.1" district in Songyuan City, Jilin Province as the research object, combining the current situation of project cost control, applying the relevant theory and research method of cost control, This paper studies the problems existing in the cost control of the "BJ 1" project in Songyuan city, analyzes the causes, and puts forward some improvement measures for the project cost control of the "bj 1" district project in Songyuan City, Jilin Province. It can provide reference basis for project cost control of similar middle and small real estate enterprises in Northeast China.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42

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本文編號：1970790