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  本文選題：房地產開發(fā)項目　切入點：目標成本管理　出處：《西安建筑科技大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著多輪房地產調控政策出臺，KF公司面臨著前所未有的壓力。成本管理已不再是杜絕資源浪費、提高企業(yè)利潤的簡單問題，而是影響企業(yè)生存與發(fā)展的戰(zhàn)略問題。但現有的成本管理方式已不能滿足企業(yè)的生存要求，迫切需要尋求一套切實有效地項目成本管理方法來提高企業(yè)的競爭能力。 本文首先在對國內外成本管理相關文獻研究基礎上，對KF公司現有成本管理過程中目標成本概念不清晰、管理方式不完善及管理重點不明確等問題進行剖析。然后本文以房地產項目開發(fā)流程為線索，提出在項目決策階段通過對市場的調研分析，預測項目的目標成本，并確定土地最高獲取價格；在設計階段以預測成本控制設計并進行成本優(yōu)化，確定項目的目標成本；在項目實施前，運用工作分解結構將成本目標分解至需要簽訂的具體合同中,形成合約規(guī)劃，并對各類合同的成本控制要點進行明確；在項目實施階段進行動態(tài)管理，將動態(tài)成本與目標成本對比分析，尋找差異及時糾偏，構建出房地產開發(fā)項目目標成本管理體系。最后將此目標成本管理體系在A項目中進行實際運用檢驗，并取得了預期的效果，進一步證實該體系的可行性。 本文的研究成果，可望為KF公司提供一套切實可行的房地產開發(fā)項目目標成本管理方法及工具，通過對項目成本的有效管理，達到提升企業(yè)成本管理水平、增強核心競爭力的目的。
[Abstract]:With the introduction of multiple real estate regulation policies, KF is facing unprecedented pressure. Cost management is no longer a simple problem to eliminate waste of resources and increase profits. It is a strategic problem that affects the survival and development of enterprises, but the existing cost management methods can not meet the survival requirements of enterprises. Therefore, it is urgent to seek a set of effective project cost management methods to improve the competitiveness of enterprises. Firstly, on the basis of the research on the related documents of cost management at home and abroad, the concept of target cost is not clear in the process of KF company's current cost management. Then this paper takes the real estate project development process as the clue, through the market investigation and analysis in the project decision-making stage, forecasts the project target cost, and so on the management way is not perfect and the management key is not clear, and so on, then this article takes the real estate project development process as the clue, And determine the maximum acquisition price of the land; design and optimize the cost of the project with predictive cost control in the design phase; determine the target cost of the project; before the project is implemented, The cost objective is decomposed into specific contracts to be signed by using the work breakdown structure, and the contract planning is formed, and the key points of cost control of all kinds of contracts are clarified, and the dynamic management is carried out in the implementation stage of the project. By comparing the dynamic cost with the target cost, the paper tries to find out the difference and correct the difference in time, and constructs the target cost management system of the real estate development project. Finally, the target cost management system is tested in the A project. The expected results are obtained and the feasibility of the system is further verified. The research results of this paper are expected to provide KF company with a set of feasible methods and tools for real estate development project target cost management, through the effective management of project costs, to improve the level of enterprise cost management, The purpose of enhancing core competitiveness.
【學位授予單位】：西安建筑科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F299.233.4

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