【摘要】：我國房地產(chǎn)行業(yè)起步于上世紀(jì)90年代,在國家一系列鼓勵住房消費(fèi)政策的推動下,伴隨我國經(jīng)濟(jì)的高速發(fā)展,房地產(chǎn)行業(yè)也取得了突飛猛進(jìn)的發(fā)展。經(jīng)過二十多年的發(fā)展,房地產(chǎn)行業(yè)正朝著越來越公開透明,越來越規(guī)范化的方向發(fā)展。房地產(chǎn)業(yè)受國家調(diào)控政策的影響,競爭日益加劇,激烈的市場競爭和不利的宏觀調(diào)控政策,使得房地產(chǎn)開發(fā)企業(yè)不得不把工作的重心轉(zhuǎn)移到企業(yè)內(nèi)部,通過加強(qiáng)企業(yè)內(nèi)部管理,特別是加強(qiáng)項(xiàng)目成本管理來提高企業(yè)的競爭力。本文通過對房地產(chǎn)開發(fā)各階段成本控制工作的深入研究,對成本控制要點(diǎn)和策略提出建議,充分發(fā)揮成本管理的主觀能動特性,加強(qiáng)事前規(guī)劃、事中控制、事后評估的主動管理水平,從而促使成本管理目標(biāo)的全面落實(shí)。本文以YJ房地產(chǎn)項(xiàng)目為例,在深入分析項(xiàng)目成本管理過程中存在的問題及成因的基礎(chǔ)上,結(jié)合當(dāng)前經(jīng)濟(jì)形勢及行業(yè)現(xiàn)狀,運(yùn)用作業(yè)成本法、成本規(guī)劃、全生命周期成本理論、價值工程理論等。建立以目標(biāo)成本為核心的成本管控體系。目的是改善企業(yè)成本管理現(xiàn)狀,提高成本管控水平,為企業(yè)帶來良好的經(jīng)濟(jì)效益和社會效益。通過本文對房地產(chǎn)項(xiàng)目全過程成本控制的應(yīng)用探討,希望為房地產(chǎn)企業(yè)在實(shí)踐中提供借鑒和參考。
[Abstract]:China's real estate industry started in the 1990s, under the promotion of a series of national policies to encourage housing consumption, with the rapid development of China's economy, the real estate industry has also made rapid progress. After more than 20 years of development, the real estate industry is moving towards more and more transparent, more standardized direction. The real estate industry is affected by the national regulation and control policy, the competition is becoming more and more intense, the fierce market competition and the unfavorable macro-control policy, make the real estate development enterprise have to shift the focus of the work to the enterprise interior, by strengthening the internal management of the enterprise, In particular, strengthen the project cost management to improve the competitiveness of enterprises. Through the in-depth study of the cost control work in various stages of real estate development, this paper puts forward some suggestions on the key points and strategies of cost control, so as to give full play to the subjective dynamic characteristics of cost management, to strengthen the prior planning, and to control in the process. Ex post-evaluation of the active management level, thus promoting the full implementation of cost management objectives. This paper takes the YJ real estate project as an example, on the basis of deeply analyzing the problems and causes in the process of project cost management, combining the current economic situation and the present situation of the industry, applying the activity-based costing method, cost planning, and the whole life cycle cost theory. Theory of value engineering. Establish a cost control system with target cost as the core. The purpose is to improve the current situation of enterprise cost management, improve the level of cost control, and bring good economic and social benefits for enterprises. This paper discusses the application of cost control in the whole process of real estate projects, hoping to provide reference and reference for real estate enterprises in practice.
【學(xué)位授予單位】：天津工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 廖曉華;;簡述項(xiàng)目預(yù)算管理與成本控制問題[J];中國高新技術(shù)企業(yè);2016年34期

2 張賽強(qiáng);;房地產(chǎn)開發(fā)企業(yè)建筑安裝工程成本控制的研究[J];現(xiàn)代工業(yè)經(jīng)濟(jì)和信息化;2016年22期

3 于妍妍;;房地產(chǎn)開發(fā)企業(yè)如何進(jìn)行成本控制[J];企業(yè)改革與管理;2016年07期

4 張富連;;成本核算和成本控制存在的問題及改進(jìn)思路[J];企業(yè)改革與管理;2016年05期

5 陳惠貞;;做好工程成本管理,控制工程建設(shè)造價[J];中國高新技術(shù)企業(yè);2016年02期

6 呂軍;;完善建筑經(jīng)濟(jì)管理中成本管理體系的措施[J];技術(shù)與市場;2015年08期

7 王巍;王忠吉;;基于掙值法的工程項(xiàng)目成本控制管理研究[J];價值工程;2014年30期

8 王雪軍;王雪芬;;淺談建筑工程施工項(xiàng)目管理及成本控制[J];價值工程;2014年13期

9 李自怡;;基于目標(biāo)成本管理的火電廠成本控制體系[J];電網(wǎng)與清潔能源;2014年04期

10 袁德明;;建筑企業(yè)施工項(xiàng)目成本分析與成本控制管理策略[J];科技與企業(yè);2014年03期

，

本文編號：2120336