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  本文選題：成本控制 + 目標成本�。� 參考：《吉林大學》2017年碩士論文

【摘要】：建設項目的成本控制,是業(yè)主方最為關心的管理內容之一,從立項初期開始,直至財務決算結束,成本控制貫穿于項目生命周期全過程。我們國家經(jīng)濟格局日新月異,國民經(jīng)濟增速放緩,土地市場價格不斷攀升,目前房地產行業(yè)的支柱地位正在悄然變化,中小型地產開發(fā)企業(yè)也經(jīng)受著嚴峻考驗。住宅小區(qū)開發(fā)市場中同類產品競爭趨于白熱化,如何在薄利的“白銀時代”分得一塊利潤“蛋糕”,改變原有粗放的成本控制模式就顯得尤為重要。在施工前的規(guī)劃階段,應該設立一個合理準確的目標成本,另一方面,建設工程項目是在動態(tài)環(huán)境中進行的,因此我們也就必須將成本控制作為一個動態(tài)的管理過程來進行研究。本研究以吉林亞泰地產公司凇山湖項目為研究對象,探討該項目的成本管理過程中出現(xiàn)的問題和原因,利用目標成本管理法和動態(tài)成本管理法優(yōu)化成本控制方案,從組織、技術和經(jīng)濟等方面提出降低成本的保障措施,為本項目建設成本控制開辟了新的途徑。本文第一章回顧了項目成本管理的發(fā)展歷程,闡明了國內外房地產項目成本控制方法的優(yōu)劣,在文獻和理論的基礎上,論述了針對本項目進行成本控制方案設計的思路。本文第二章介紹凇山湖項目一期建設的背景并分析成本管理現(xiàn)狀,通過現(xiàn)場實地調研,找出了項目在設計與招標、項目實施和竣工結算的成本問題,從不同階段分析了問題的成因。本文第三章對項目二期進行了目標成本分解測算和合約規(guī)劃系統(tǒng)編制,將成本科目細分到具體責任部門,指導招標和合同簽訂,確保合同標的額控制在目標成本范圍內。建立動態(tài)成本監(jiān)控臺賬,按月定期將實際發(fā)生的合同、設計變更、現(xiàn)場簽證和扣款金額錄入臺賬,進行趨勢成本差額分析,對可能發(fā)生的成本超支科目提出預警,加強現(xiàn)場成本管理,對超支科目或責任單位采取有針對性的方法削減其費用支出。在項目竣工結算期內要對工程量的準確性、價款的真實性全面審查,對無效成本進行最終審減。本文第四章制定了系統(tǒng)的成本控制保障措施,確保項目成本控制在目標紅線范圍內。首先是樹立全員成本意識,建立目標成本責任體系,工程、成本、營銷、財務等部門統(tǒng)一協(xié)作,全方位落實目標成本。其次是提前優(yōu)化設計方案,合理采用新工藝、新材料、新技術,嚴把施工質量關。最后是有針對性地控制人工費、材料費和機械費,在項目營銷、辦公管理和財務結算等方面加強管理,全面控制成本支出。
[Abstract]:The cost control of the construction project is one of the most concerned management contents of the owner. From the initial stage of the project to the end of the financial accounts, the cost control runs through the whole process of the project life cycle. Our country economy pattern changes with each passing day, the national economy growth rate slows down, the land market price unceasingly climbs, the real estate industry pillar position is changing quietly at present, the small and medium-sized real estate development enterprise also is withstanding the severe test. In the residential district development market, the competition of similar products tends to be intense. How to get a profit "cake" in the "silver age" of thin profit and change the original extensive cost control mode is particularly important. In the planning stage before construction, a reasonable and accurate target cost should be set up. On the other hand, the construction project is carried out in a dynamic environment. Therefore, we must study cost control as a dynamic management process. This study takes the project of Gongshan Lake of Jilin Yatai Real Estate Company as the research object, discusses the problems and causes in the process of cost management of the project, optimizes the cost control scheme by using the method of target cost management and the method of dynamic cost management. Technical and economic measures are put forward to reduce the cost, which opens up a new way for the cost control of the project. The first chapter reviews the development course of project cost management, expounds the advantages and disadvantages of the cost control methods of real estate projects at home and abroad. Based on the literature and theory, it discusses the ideas of cost control scheme design for this project. The second chapter introduces the background of the first phase construction of the project and analyzes the current situation of cost management. Through on-the-spot investigation, the paper finds out the cost of project design and bidding, project implementation and completion settlement. The causes of the problem are analyzed from different stages. In the third chapter, the target cost decomposition and contract planning system are worked out for the second phase of the project. The cost subjects are subdivided into specific responsibility departments, and the bidding and contract signing are directed to ensure that the target amount of the contract is controlled within the target cost range. Establish dynamic cost monitoring accounts, record actual contracts, design changes, on-site visas and deductions into the accounts on a monthly basis, carry out trend cost difference analysis, and warn of possible cost overruns. Strengthen on-site cost management and adopt targeted methods to reduce cost expenditure for overrun accounts or responsible units. The accuracy of the project quantity and the authenticity of the price should be comprehensively examined during the period of completion and settlement of the project, and the invalid cost should be finally assessed and reduced. In the fourth chapter, the system cost control measures are established to ensure that the project cost control is within the target red line. The first is to set up the whole staff cost consciousness, set up the target cost responsibility system, engineering, cost, marketing, finance and other departments to cooperate and implement the target cost in all directions. Secondly, optimize the design plan ahead of time, adopt new technology, new material, new technology, strict construction quality. Finally, we should control the cost of labor, materials and machinery, strengthen the management in the aspects of project marketing, office management and financial settlement, and control the cost and expenditure in an all-round way.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42

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1 范利群;加強事改企單位的成本控制[J];農場經(jīng)濟管理;2000年04期

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本文編號：1883630