【摘要】：在房地產(chǎn)行業(yè)競爭愈演愈烈的商業(yè)環(huán)境中，房地產(chǎn)開發(fā)已進入微利時代，而在收入一定時，降低成本是企業(yè)贏利的主要手段，如何做好成本管控，成了未來房地產(chǎn)企業(yè)生存與發(fā)展的核心。現(xiàn)階段房地產(chǎn)宏觀調控形勢嚴峻，房地產(chǎn)項目開發(fā)的成本控制壓力倍增，在商業(yè)環(huán)境變革中，研究建立一套高效、精細的成本控制體系，在保證品質的前提下實現(xiàn)項目成本的有效控制是擺在每一個房地產(chǎn)開發(fā)企業(yè)面前必須面對的課題。 本文首先通過文獻資料閱讀總結了現(xiàn)階段房地產(chǎn)開發(fā)企業(yè)成本管理理論：項目成本構成、項目開發(fā)階段與成本影響曲線、目標成本管理，成本管理模式實踐：萬科模式、中海模式及合生創(chuàng)展模式；接著，通過案例收集與分析，從DX房地產(chǎn)開發(fā)公司現(xiàn)有成本管理體系入手，通過對已發(fā)生過的項目開發(fā)各階段成本失控案例的深入研究和分析，揭示DX公司要改變目前的成本管理現(xiàn)狀，面臨的關鍵任務是：完善成本管理制度流程，明確成本管理責權體系，建立滿足“事前-事中-事后”精細化控制的成本管理體系；最后，結合案例分析的結論，建立了適合DX房地產(chǎn)公司的精細化成本控制體系，主要內容包括全過程目標成本管理，全員的動態(tài)成本管理（目標成本的監(jiān)控、預警及調整），以及成本管理后評估；并從操作層面上分析了精細化成本控制體系在項目成本管理中的實施與應用。在文章的結尾，，對房地產(chǎn)成本管理體系的研究發(fā)展方向進行了展望，并提出了一些管理建議。 本研究也存在一些不足之處，如未考慮將成本考核精細化到全員，在體系設計時未充分考慮信息化等，希望同行可以從中找到研究切入點進行深入研究。當然，本研究已經(jīng)取得了預期的成果，也希望本文所構建的精細化成本控制體系能給其它房地產(chǎn)企業(yè)構建成本管理體系提供借鑒和參考。
[Abstract]:In the increasingly competitive commercial environment of real estate industry, real estate development has entered the era of micro-profit, and when the income is certain, reducing costs is the main means for enterprises to make profits, how to do a good job of cost control, Became the future real estate enterprise survival and development of the core. At the present stage, the macro-control situation of real estate is grim, and the cost control pressure of the real estate project development is multiplying. In the transformation of the commercial environment, we are studying and establishing a set of efficient and precise cost control system. Under the premise of ensuring the quality, the effective control of the project cost is the subject that every real estate development enterprise must face. Firstly, this paper summarizes the cost management theory of real estate development enterprises at the present stage through literature review: project cost composition, project development stage and cost impact curve, target cost management, cost management model practice: Vanke model. Then, through the case collection and analysis, starting with the existing cost management system of DX Real Estate Development Company, through the in-depth study and analysis of the existing project development stages cost out of control cases, To reveal that DX wants to change the current situation of cost management, the key tasks are as follows: perfecting the process of cost management system, clarifying the system of responsibility and authority of cost management, establishing a cost management system that satisfies the meticulous control of "fore-in-hind"; Finally, combined with the conclusion of the case analysis, a fine cost control system suitable for DX real estate company is established. The main contents include the whole process target cost management, the whole staff dynamic cost management (target cost monitoring and control). Early warning and adjustment), as well as the post-evaluation of cost management, and the implementation and application of the refined cost control system in project cost management from the operational level. At the end of the article, the research and development direction of real estate cost management system is prospected, and some management suggestions are put forward. This study also has some shortcomings, such as not considering the cost assessment to the whole staff, in the system design did not fully consider information, hoping that peers can find a research breakthrough point for in-depth research. Of course, this research has achieved the expected results, but also hope that the fine cost control system can provide reference and reference for other real estate enterprises to build a cost management system.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.4

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本文編號：2241093