本文選題：房地產(chǎn)開發(fā)項(xiàng)目　切入點(diǎn)：目標(biāo)成本管理　出處：《西安建筑科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著多輪房地產(chǎn)調(diào)控政策出臺(tái)，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(fèi)、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(xiàn)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(shí)有效地項(xiàng)目成本管理方法來提高企業(yè)的競(jìng)爭(zhēng)能力。 本文首先在對(duì)國內(nèi)外成本管理相關(guān)文獻(xiàn)研究基礎(chǔ)上，對(duì)KF公司現(xiàn)有成本管理過程中目標(biāo)成本概念不清晰、管理方式不完善及管理重點(diǎn)不明確等問題進(jìn)行剖析。然后本文以房地產(chǎn)項(xiàng)目開發(fā)流程為線索，提出在項(xiàng)目決策階段通過對(duì)市場(chǎng)的調(diào)研分析，預(yù)測(cè)項(xiàng)目的目標(biāo)成本，并確定土地最高獲取價(jià)格；在設(shè)計(jì)階段以預(yù)測(cè)成本控制設(shè)計(jì)并進(jìn)行成本優(yōu)化，確定項(xiàng)目的目標(biāo)成本；在項(xiàng)目實(shí)施前，運(yùn)用工作分解結(jié)構(gòu)將成本目標(biāo)分解至需要簽訂的具體合同中,形成合約規(guī)劃，并對(duì)各類合同的成本控制要點(diǎn)進(jìn)行明確；在項(xiàng)目實(shí)施階段進(jìn)行動(dòng)態(tài)管理，將動(dòng)態(tài)成本與目標(biāo)成本對(duì)比分析，尋找差異及時(shí)糾偏，構(gòu)建出房地產(chǎn)開發(fā)項(xiàng)目目標(biāo)成本管理體系。最后將此目標(biāo)成本管理體系在A項(xiàng)目中進(jìn)行實(shí)際運(yùn)用檢驗(yàn)，并取得了預(yù)期的效果，進(jìn)一步證實(shí)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(shí)可行的房地產(chǎn)開發(fā)項(xiàng)目目標(biāo)成本管理方法及工具，通過對(duì)項(xiàng)目成本的有效管理，達(dá)到提升企業(yè)成本管理水平、增強(qiáng)核心競(jìng)爭(zhēng)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(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F299.233.4

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