本文關(guān)鍵詞：房地產(chǎn)開發(fā)項(xiàng)目前期成本控制研究　出處：《浙江工業(yè)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)開發(fā)項(xiàng)目 前期成本 成本控制方法 投資決策 規(guī)劃設(shè)計(jì)

【摘要】：中國(guó)房地產(chǎn)業(yè)經(jīng)過(guò)近十多年的發(fā)展,特別是最近幾年的瘋狂發(fā)展之后,已經(jīng)積累了很深的經(jīng)濟(jì)泡沫。同時(shí)房地產(chǎn)業(yè)的發(fā)展過(guò)程中存在的一些非理性因素,主要表現(xiàn)在房?jī)r(jià)的過(guò)快上漲已經(jīng)遠(yuǎn)遠(yuǎn)超出中國(guó)的經(jīng)濟(jì)發(fā)展速度。政府部門開始出臺(tái)一系列的關(guān)于土地、融資等方面的宏觀調(diào)控政策,但收效甚微。隨著房地產(chǎn)市場(chǎng)的逐步規(guī)范,房地產(chǎn)行業(yè)競(jìng)爭(zhēng)也日漸加劇。在這樣的經(jīng)濟(jì)大背景下如何求得生存與發(fā)展就成為房地產(chǎn)開發(fā)商急需解決的重要問(wèn)題。顯然,房地產(chǎn)企業(yè)要想做到準(zhǔn)確及時(shí)的預(yù)見未來(lái)市場(chǎng)的變化,增強(qiáng)抵御國(guó)家宏觀調(diào)控的能力,降低企業(yè)開發(fā)成本就成為開發(fā)商尋求利潤(rùn)的有效方法。由于房地產(chǎn)項(xiàng)目的房屋開發(fā)成本、營(yíng)銷費(fèi)用、管理費(fèi)用和財(cái)務(wù)費(fèi)用具有很強(qiáng)的剛性,降低房地產(chǎn)開發(fā)項(xiàng)目成本的重心也就落在前期成本的控制上。 本文運(yùn)用成本管理的基本理論和方法,在總結(jié)國(guó)內(nèi)外學(xué)者關(guān)于房地產(chǎn)項(xiàng)目成本控制研究成果的基礎(chǔ)上,對(duì)我國(guó)房地產(chǎn)開發(fā)企業(yè)前期成本控制的理論和實(shí)踐問(wèn)題進(jìn)行探討。文章首先分析了我國(guó)房地產(chǎn)項(xiàng)目前期成本控制的現(xiàn)狀,從項(xiàng)目的決策階段、設(shè)計(jì)階段和招投標(biāo)階段分別揭示了當(dāng)前房地產(chǎn)開發(fā)項(xiàng)目前期成本控制存在的主要問(wèn)題;其次,從成本控制的不同階段和控制特點(diǎn)分析了影響房地產(chǎn)開發(fā)項(xiàng)目前期成本控制的主要因素;再次,從規(guī)范房地產(chǎn)開發(fā)項(xiàng)目前期工作流程著手,系統(tǒng)闡述了房地產(chǎn)開發(fā)項(xiàng)目前期成本控制的過(guò)程和方法;最后,文章以杭州某區(qū)XH房地產(chǎn)項(xiàng)目為例,詳細(xì)介紹了項(xiàng)目前期成本控制過(guò)程,著重在項(xiàng)目決策階段和規(guī)劃設(shè)計(jì)階段,闡述了決策階段土地項(xiàng)目的價(jià)值測(cè)算和招投標(biāo)定價(jià)方案的設(shè)定,通過(guò)使用折現(xiàn)現(xiàn)金流量法對(duì)成本進(jìn)行的動(dòng)態(tài)分析,揭示了開發(fā)成本即目標(biāo)成本制定的全過(guò)程,結(jié)合房地產(chǎn)開發(fā)項(xiàng)目前期的工作分解結(jié)構(gòu)和成本組織架構(gòu),最終建立了行之有效的目標(biāo)成本控制體系。
[Abstract]:Chinese real estate industry after nearly more than 10 years of development, especially after the crazy development in recent years, has accumulated a deep economic bubble. At the same time the process of the development of the real estate industry in some non rational factors, mainly in the fast rising housing prices has far exceeded the speed of economic development. China government departments to introduce a series of land, finance and other aspects of the macro-control policies, but with little success. With the gradual standardization of the real estate market, the real estate industry competition is increasingly intensified. How to seek survival and development has become an important problem of the real estate developers need to solve under such background. Obviously, real estate enterprises in order to achieve accurate and timely forecast future market changes, enhance the ability to resist the national macroeconomic regulation and control, reduce the cost of enterprise development has become an effective method for developers seeking profits Because housing development costs of real estate projects, marketing costs, management fees and financial costs have strong rigidity. The core of reducing the cost of real estate development projects is also on the control of the previous cost.
This paper uses the basic theories and methods of cost management, scholars at home and abroad on the real estate project cost control on the basis of research results, to explore the theory and practice of Chinese real estate development enterprises prophase cost control. This paper analyzes the status quo of China's real estate project cost control stage, from the decision-making stage the project design stage, the bidding and tendering stage respectively reveals the current real estate development project cost control the main problems; secondly, from different stages and characteristics of cost control analysis of the main factors affecting the real estate development project cost control; thirdly, starting from the previous work process specification of real estate development project the system describes the process and method of the cost control of real estate development projects; finally, in a district of Hangzhou XH real estate project as an example, is introduced in detail. The early stage of the project cost control process, especially in the project decision-making stage and design stage, expounds the value calculation of bidding and pricing scheme decision-making stage land project setting, through dynamic analysis of the cost of using the discounted cash flow method, reveals the development process cost is the target cost formulation, combined with the real estate development project the work breakdown structure and cost structure, finally established the target cost effective control system.

【學(xué)位授予單位】：浙江工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F293.33

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