本文關(guān)鍵詞： 房地產(chǎn)開發(fā) 成本控制 經(jīng)濟指標測算 目標成本管理　出處：《天津大學》2013年碩士論文　論文類型：學位論文

【摘要】：伴隨著近年來，國家一系列房地產(chǎn)宏觀調(diào)控政策的出臺，對房地產(chǎn)投機者的打擊，及原材料、人工費等各方面成本逐年上升，加劇房地產(chǎn)行業(yè)越來越激烈的競爭，使我國房地產(chǎn)企業(yè)面臨著巨大的壓力。房地產(chǎn)企業(yè)若要想創(chuàng)造更多的效益，適銷的房地產(chǎn)產(chǎn)品是必要的，同時還應該降低開發(fā)成本，嚴格成本控制管理。如何在開發(fā)建設周期長、投資數(shù)額大的背景下，加強房地產(chǎn)成本控制和管理，降低企業(yè)的經(jīng)營風險，就變得非常的重要。本文針對我國房地產(chǎn)業(yè)當前的發(fā)展狀況和房地產(chǎn)成本控制管理水平的調(diào)查分析,發(fā)現(xiàn)一些項目運行中存在的成本控制的問題,并針對這些問題提出相關(guān)的建議和成本控制的管理方法。 本文主要內(nèi)容以房地產(chǎn)開發(fā)項目全過程成本控制為論點,以房地產(chǎn)項目開發(fā)過程為線索,以A房地產(chǎn)開發(fā)公司朝陽項目為例，對成本控制管理的現(xiàn)狀進行總結(jié)與分析，通過項目投資收益分析、財務經(jīng)濟技術(shù)指標測算，總結(jié)、把控了項目的成本核算。經(jīng)過收集大量的項目成本控制資料，對房地產(chǎn)開發(fā)項目成本構(gòu)成要素進行了匯總，對全程成本控制環(huán)節(jié)進行分析、研究。改進了目標成本管理體系，，對項目決策階段、規(guī)劃設計階段、工程建設階段、營銷階段等房地產(chǎn)開發(fā)主要階段，提出了控制成本的措施及改進方案，并制定了目標成本管控部門職責。從而實現(xiàn)房地產(chǎn)開發(fā)項目各階段全面成本控制的動態(tài)管理模式，達到節(jié)省、控制開發(fā)成本的效果，有力的增強了房地產(chǎn)開發(fā)企業(yè)的核心競爭力。 本文旨在通過A公司房地產(chǎn)開發(fā)項目成本控制的分析、研究、總結(jié)及探討，為A公司未來開發(fā)項目提供充分的數(shù)據(jù)支持、成本控制方法及管理理念，也希望能為更多房地產(chǎn)開發(fā)企業(yè)成本控制工作提供借鑒和參考。
[Abstract]:With the introduction of a series of real estate macro-control policies in recent years, the impact on real estate speculators, as well as the rising costs of raw materials and labor costs, has intensified the increasingly fierce competition in the real estate industry. If real estate enterprises want to create more benefits, marketable real estate products are necessary, and at the same time, development costs should be reduced. How to strengthen the cost control and management of real estate under the background of long development and construction period and large amount of investment, so as to reduce the operating risk of enterprises, Based on the investigation and analysis of the current development of real estate industry and the level of real estate cost control management in China, we find that some problems of cost control exist in the operation of some projects. And put forward the related suggestions and cost control management methods in view of these problems. This paper takes the whole process cost control of the real estate development project as the argument, takes the real estate project development process as the clue, takes the A real estate development company Chaoyang project as the example, carries on the summary and the analysis to the cost control management present situation. Through project investment income analysis, financial, economic and technical index calculation and summary, the cost accounting of the project is controlled. After collecting a large amount of project cost control information, the cost components of the real estate development project are summarized. This paper analyzes and studies the whole process of cost control, and improves the target cost management system. The main stages of real estate development, such as project decision stage, planning and design stage, engineering construction stage, marketing stage and so on, are improved. The measures of cost control and the improvement scheme are put forward, and the responsibility of target cost control department is worked out. Thus, the dynamic management mode of total cost control in each stage of real estate development project is realized, and the effect of saving and controlling development cost is achieved. Strengthen the core competitiveness of real estate development enterprises. The purpose of this paper is to provide sufficient data support, cost control methods and management concepts for A company's future development projects through the analysis, research, summary and discussion of the cost control of real estate development projects in A Company. Also hope to provide reference and reference for more real estate development enterprises cost control work.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.42

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本文編號：1521114