本文選題：成本管理 + 成本控制�。� 參考：《深圳大學》2017年碩士論文

【摘要】：中國大陸的房地產市場起步1990年左右,也是伴隨著我們的住房制度的改革,城市建設的發(fā)展模式開始出現。在那個時候,房地產行業(yè)對成本管控這一概念還未形成。到了1993年左右,當房地產行業(yè)已經形成了規(guī)模,中國大陸地區(qū)陸續(xù)出現了大大小小的房地產開發(fā)公司如萬科、萬達和碧桂園等。也正是因為房地產行業(yè)形成了一定的市場規(guī)模,房地產成本管控逐漸被重視。本文通過D房地產公司的都市美郡項目,對房地產成本進行管控分析,不同于傳統(tǒng)制造業(yè)成本管理和控制,在房地產成本管理中,成本核算更為復雜,數額更為龐大。這也間接導致了成本管控的難度的增加。不同于大型房地產開發(fā)公司具有很強的成本管控經驗、豐富的管控意識和成熟管控體系。D房地產公司對成本管控還處于剛剛起步階段。雖然已經具備了成本管控體系,但是體系還需完善,成本控制的執(zhí)行度還需加強。所以作者選取D房地產公司剛剛開發(fā)完成的都市美俊項目進行成本管控分析,該項目具有一定的代表性,如地理位置偏僻、周圍配套設施不齊全等。本文先對都市美俊項目前期設定的目標成本進行匯總,然后根據項目結算成本費用和目標成本進行詳細的比對,對成本差額進行分析。通過成本費用數額的比對,分析超標的原因以及超標的數額是否合理。根據全過程成本管控理論,對成本管控的決策階段、設計階段和施工階段進行詳細的分析。在這三個階段中找出成本管控的不足和表現。通過對其不足進行分析,為D公司提出合理的解決方案;在設計階段中使用了成本價值法和容積率管控進行合理化建議;在施工階段中,使用了掙值法進行分析。在文章的最后,作者提出了為D房地產公司將來的項目建議實施目標成本法和全過程管理理論。通過這兩種方法可以使小型房地產公司在未來的項目中成本管控更加高效。
[Abstract]:The real estate market in mainland China started around 1990, and with the reform of our housing system, the development mode of urban construction began to appear. At that time, the real estate industry to the concept of cost control has not yet come into being. About 1993, when the real estate industry has formed a scale, the mainland China has emerged large and small real estate development companies such as Vanke, Wanda and country Garden. It is because the real estate industry has formed a certain market scale, real estate cost control has gradually been attached importance. In this paper, the cost of real estate is controlled and analyzed by D real estate company, which is different from the cost management and control of traditional manufacturing industry. In the cost management of real estate, the cost accounting is more complex and the amount is larger. This also indirectly leads to the increase in the difficulty of cost control. Unlike large real estate development companies with strong experience in cost control, the rich sense of control and mature management and control system .D real estate companies are still in the initial stage of cost control. Although has already had the cost control system, but the system still needs to consummate, the cost control execution degree also needs to strengthen. Therefore, the author chooses D real estate company just completed the project to carry on the cost control analysis, this project has the certain representativeness, for example, the geographical location is remote, the surrounding supporting facilities are not complete and so on. This paper first summarizes the target cost set in the Prophase of Metropolitan Mejun Project, and then analyzes the cost difference according to the detailed comparison between the project settlement cost cost and the target cost. Through the comparison of cost and expense amount, the reason of exceeding the standard and whether it is reasonable or not is analyzed. According to the whole process cost control theory, the decision stage, design stage and construction stage of cost control are analyzed in detail. Find out the deficiency and performance of cost control in these three stages. Through the analysis of its shortcomings, put forward a reasonable solution for D company; in the design phase using the cost value method and volume rate control rationalization suggestions; in the construction phase, the use of earned value method for analysis. At the end of the paper, the author puts forward the implementation of target cost method and whole process management theory for D real estate company in the future. These two methods can make small real estate companies more efficient in cost control in future projects.
【學位授予單位】：深圳大學
【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：1825144