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  本文選題：房地產(chǎn)項目　切入點：合約規(guī)劃　出處：《中國礦業(yè)大學》2016年碩士論文　論文類型：學位論文

【摘要】：隨著國家宏觀政策調控及行業(yè)競爭的加劇,房地產(chǎn)市場日益規(guī)范化,利潤水平逐步回歸理性,傳統(tǒng)的“事后核算型”的成本管理思想已經(jīng)不能滿足房地產(chǎn)企業(yè)的需求,合約規(guī)劃的成本管理理念逐漸被引入并獲得廣泛認同。但在其實踐的過程中暴露出較多的問題,因此需要明確合約規(guī)劃方法的引入對成本控制的影響,研究該方法的具體內容及其實踐過程中存在的問題,從而完善合約規(guī)劃成本控制體系,使合約規(guī)劃方法在成本控制中發(fā)揮應有的價值。首先,在對成本管理理論、方法和成本管理體系的發(fā)展和現(xiàn)狀梳理的基礎上,運用文獻研究法、調研走訪、案例分析等方法,闡述了合約規(guī)劃的成本管理基本理論及其在房地產(chǎn)領域實踐的現(xiàn)狀,并初步提出引入多維矩陣WBS模型作為解決動態(tài)成本控制體系實踐過程中各種問題的方法。其次,對合約規(guī)劃的成本控制體系中的各個成本管理要素進行了分解,在此基礎上構建了各關聯(lián)要素的二維矩陣,通過增加組織維和工程系統(tǒng)維構建了多維矩陣WBS,并把多維矩陣WBS與全生命周期成本管理理論結合構建了全生命周期視角下的多維矩陣WBS模型。再次,將多維矩陣WBS應用于動態(tài)成本控制體系的全過程,研究探討了該方法在動態(tài)成本控制體系中各階段的具體工作原理、流程和方法。最后,通過對NZ房企J項目的調研,實證分析了J項目二期工程基于合約規(guī)劃的動態(tài)成本控制的實踐過程,并總結了實現(xiàn)有效成本控制的關鍵因素。本文的研究為房地產(chǎn)項目動態(tài)成本控制提供了可操作的方法,能夠有效地提高房地產(chǎn)項目動態(tài)成本控制的效率,促進建筑業(yè)的發(fā)展和房地產(chǎn)企業(yè)的改革,同時,也為后續(xù)的成本控制體系研究提供參考。
[Abstract]:With the intensification of national macro-policy regulation and trade competition, the real estate market is becoming more and more standardized, and the profit level is gradually returning to rationality. The traditional "after-account" cost management can no longer meet the needs of real estate enterprises. The concept of cost management of contract planning is gradually introduced and widely accepted, but in the process of its practice, many problems are exposed, so it is necessary to clarify the influence of the introduction of contract planning method on cost control. In order to perfect the cost control system of contract planning and make the contract planning method play its due value in cost control, this paper studies the concrete contents of this method and the problems existing in its practice. On the basis of the development and current situation of the cost management system, this paper expounds the basic theory of cost management of contract planning and the present situation of its practice in the field of real estate, using the methods of literature research, investigation and visit, case analysis, etc. The multi-dimensional matrix WBS model is introduced as a method to solve various problems in the practice of dynamic cost control system. Secondly, the cost management elements in the cost control system of contract planning are decomposed. On this basis, the two-dimensional matrix of each correlation element is constructed. By increasing the dimension of organization and engineering system, the multidimensional matrix WBS is constructed, and the multidimensional matrix WBS is combined with the life-cycle cost management theory to construct the multi-dimensional matrix WBS model under the view of the whole life cycle. The multi-dimensional matrix WBS is applied to the whole process of dynamic cost control system, and the principle, flow and method of this method in each stage of dynamic cost control system are studied. This paper empirically analyzes the practical process of dynamic cost control based on contract planning in the second phase of Project J Project, and summarizes the key factors to realize effective cost control. The research in this paper provides an operational method for dynamic cost control of real estate projects. It can effectively improve the efficiency of dynamic cost control of real estate projects, promote the development of construction industry and the reform of real estate enterprises. At the same time, it can also provide a reference for the further study of cost control system.
【學位授予單位】：中國礦業(yè)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F299.233.42

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本文編號：1625625