本文選題：房地產(chǎn)企業(yè)成本控制 + 業(yè)務(wù)和財(cái)務(wù)視角��； 參考：《浙江工業(yè)大學(xué)》2013年碩士論文

【摘要】：房地產(chǎn)企業(yè)的成本控制可以分為兩個(gè)層次：業(yè)務(wù)層次和財(cái)務(wù)層次。業(yè)務(wù)層次是指業(yè)務(wù)部門在自身業(yè)務(wù)活動中對成本的自我控制,而財(cái)務(wù)層次是指財(cái)務(wù)部門在業(yè)務(wù)部門成本自我控制基礎(chǔ)上的監(jiān)督控制。國內(nèi)外對房地產(chǎn)企業(yè)成本控制的研究多集中于業(yè)務(wù)層次,而對財(cái)務(wù)層次的研究相對不足；實(shí)踐中,由于房地產(chǎn)企業(yè)成本涉及到專業(yè)的工程造價(jià)知識,財(cái)務(wù)部門的監(jiān)督力度也相對薄弱。因此,如何使兩個(gè)層次的成本控制有機(jī)結(jié)合起來成為理論和實(shí)踐上亟待解決的課題。本文即是從業(yè)務(wù)和財(cái)務(wù)的不同視角研究房地產(chǎn)企業(yè)的成本控制問題,從而構(gòu)建了基于業(yè)務(wù)和財(cái)務(wù)雙重視角的房地產(chǎn)企業(yè)成本控制體系。本文的研究框架可以歸納為如下五個(gè)方面： 首先,通過對國內(nèi)外文獻(xiàn)的研究表明：國外研究多集中于一般企業(yè)的成本控制,較少涉及房地產(chǎn)企業(yè)的成本控制；國內(nèi)研究雖然涉及房地產(chǎn)企業(yè)的成本控制,但多集中于業(yè)務(wù)的角度,較少涉及財(cái)務(wù)的角度,因而都有不同程度的缺陷。 其次,通過對房地產(chǎn)成本和成本控制理論的梳理,歸納出了房地產(chǎn)企業(yè)成本控制的一般環(huán)節(jié),即決策、規(guī)劃設(shè)計(jì)、招投標(biāo)、采購、施工、竣工決算、銷售、物業(yè)維護(hù)等環(huán)節(jié),以及貫穿其中的費(fèi)用控制、稅收控制和成本核算等活動。 第三,從業(yè)務(wù)的角度歸納總結(jié)了業(yè)務(wù)部門在房地產(chǎn)開發(fā)經(jīng)營的各個(gè)環(huán)節(jié)所進(jìn)行的成本控制活動。 第四,從財(cái)務(wù)的角度,探討了財(cái)務(wù)部門在業(yè)務(wù)部門成本自我控制的基礎(chǔ)上所進(jìn)行的監(jiān)督控制。 第五,探討了在房地產(chǎn)企業(yè)成本控制過程中財(cái)務(wù)部門和業(yè)務(wù)部門的相互協(xié)調(diào)問題。 通過以上五個(gè)方面的分析和研究,探討了基于業(yè)務(wù)和財(cái)務(wù)雙重視角的房地產(chǎn)企業(yè)成本控制,為建立業(yè)務(wù)部門和財(cái)務(wù)部門既相互配合又相互制約的成本控制體系提供了理論框架和實(shí)踐指南。
[Abstract]:The cost control of real estate enterprises can be divided into two levels : operational level and financial level . The business level refers to the self - control of the cost in the business activities of the business unit , and the financial level refers to the supervision and control of the financial department on the basis of the cost self - control of the business unit .
In practice , because the cost of real estate enterprise involves professional engineering cost knowledge , the supervision of the financial department is relatively weak . Therefore , how to combine the cost control of the two levels becomes an urgent problem in theory and practice . In this paper , we study the cost control problem of real estate enterprises from different perspectives of business and finance , and thus construct the real estate enterprise cost control system based on the dual visual angle of business and finance . The research framework of this paper can be summarized as the following five aspects :

First , through the research on domestic and foreign literatures , the research on the domestic and foreign literatures shows that the research on the cost control of the general enterprises is mostly focused on the cost control of the real estate enterprises .
Although domestic research is concerned with the cost control of real estate enterprises , it is mainly focused on the angle of business .

Secondly , through the analysis of real estate cost and cost control theory , the general links of cost control of real estate enterprises are summarized , namely , decision - making , planning design , bidding , purchasing , construction , final settlement , sales , property maintenance and so on , as well as the activities such as cost control , tax control and cost accounting .

Thirdly , the cost control activities of the business unit in various links of real estate development are summarized from the point of view of the business .

Fourth , from the angle of finance , this paper discusses the supervision and control of the financial department on the basis of the cost self - control of the business unit .

Fifth , discuss the mutual coordination between the finance department and the business unit in the process of real estate enterprise cost control .

Through the analysis and research of the above five aspects , the cost control of real estate enterprises based on the dual visual angle of business and finance is discussed , and the theoretical framework and practical guide are provided for the establishment of the cost control system which is complementary and mutually restricted by the business unit and the financial department .

【學(xué)位授予單位】：浙江工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F299.233.4

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本文編號：1831301