本文關(guān)鍵詞：HTH房地產(chǎn)公司項目成本控制研究　出處：《山東理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本管理 成本控制 房地產(chǎn)項目

【摘要】：近幾年來,國家不斷加大對房地產(chǎn)市場的宏觀調(diào)控力度,加上市場環(huán)境的變化,房地產(chǎn)開發(fā)企業(yè)面臨的的競爭日益激烈,房地產(chǎn)經(jīng)營也面臨更為嚴(yán)峻的考驗。房地產(chǎn)企業(yè)的競爭格局將發(fā)生新的變化,整個行業(yè)將會經(jīng)歷市場重新洗牌、優(yōu)勝劣汰的過程。在新的市場競爭格局下,房地產(chǎn)開發(fā)企業(yè)要全面提高企業(yè)競爭力,實現(xiàn)經(jīng)濟效益最大化,必須把項目的成本控制作為控制重點,加強項目成本的有效管理和控制。由此可見,房地產(chǎn)企業(yè)能否通過加強成本管理與控制來提高企業(yè)經(jīng)濟效益和市場競爭力,關(guān)乎企業(yè)在新的環(huán)境下參與市場競爭的成敗。房地產(chǎn)行業(yè)屬于投入高、風(fēng)險高、綜合性強、回報周期長、關(guān)聯(lián)效應(yīng)大的行業(yè),它的健康穩(wěn)定發(fā)展,關(guān)系到若干行業(yè)的發(fā)展,對經(jīng)濟發(fā)展和社會穩(wěn)定有較大的影響。項目成本管理涉及前期可行性研究、項目勘察設(shè)計、獲得土地開發(fā)權(quán)、施工、銷售及物業(yè)管理,貫穿于房地產(chǎn)企業(yè)管理活動的全過程。房地產(chǎn)企業(yè)的成本控制就是針對房地產(chǎn)項目實施過中發(fā)生的各類費用,通過技術(shù)、經(jīng)濟和管理措施進行成本控制,從而實現(xiàn)盈利的目的。隨著國家宏觀調(diào)控政策的出臺,土地價格不斷上漲的形勢,房地產(chǎn)業(yè)面臨著項目成本增加、流程設(shè)置不科學(xué)、成本監(jiān)控過程不力、利潤空間縮水等問題,企業(yè)面臨“出局”的危機。面對激烈的市場競爭,企業(yè)要科學(xué)地進行項目開發(fā),充分發(fā)揮成本控制的巨大作用。本文以當(dāng)前房地產(chǎn)行業(yè)受多重因素的影響,房地產(chǎn)項目開發(fā)成本壓力逐漸增加為背景,通過對我國房地產(chǎn)行業(yè)現(xiàn)狀的分析,從理論和實踐上說明選題的意義。成本控制不僅是促進企業(yè)改善經(jīng)營管理的動力,也是建立健全公司內(nèi)經(jīng)濟責(zé)任制的重要條件。通過介紹國內(nèi)外相關(guān)學(xué)者在成本控制方面的研究成果作為研究的切入點,進而介紹房地產(chǎn)企業(yè)成本控制的內(nèi)容,并對成本——效益原則、責(zé)權(quán)利相結(jié)合的原則、全面控制原則、目標(biāo)管理控制原則、動態(tài)控制等房地產(chǎn)成本控制原則進行了簡要介紹。然后,論文通過對HTH房地產(chǎn)公司A開發(fā)項目及公司成本控制現(xiàn)狀的介紹,分析HTH房地產(chǎn)公司項目成本控制存在問題和外部因素對項目成本的影響；通過運用工程成本綜合分析和具體分析的方法,從合理測算項目成本、分解細化目標(biāo)成本、嚴(yán)格執(zhí)行目標(biāo)成本管理、施工過程強化預(yù)算管理四個方面建立A項目成本控制管理體系。針對項目開發(fā)全過程中對成本影響較大的階段和環(huán)節(jié),對項目決策階段的成本控制、項目勘察設(shè)計階段的成本控制、項目總承包階段的成本控制、項目施工階段的成本控制進行了具體的分析和流程設(shè)計。為了確保項目成本目標(biāo)的順利實現(xiàn),在對A項目在全面實行戰(zhàn)略成本控制的同時,根據(jù)A項目的特點,制定了包括組織保障措施、技術(shù)保障措施、經(jīng)濟保障措施、激勵保障措施和道德保障措施在內(nèi)的一系列保障措施。希望通過認真研究企業(yè)成本管理的相關(guān)理論和方法,把握企業(yè)成本控制的趨勢和方法。’通過對A項目成本管理體系的建立,可以進一步提高HTH房地產(chǎn)公司的成本管理水平,提高企業(yè)的競爭力,并為同類企業(yè)加強成本管理和實現(xiàn)持續(xù)發(fā)展提供一定的經(jīng)驗借鑒,以達到提升房地產(chǎn)企業(yè)利潤空間和實現(xiàn)可持續(xù)發(fā)展的目的。
[Abstract]:In recent years, the state has increased the real estate market macro-control efforts, coupled with changes in the market environment, real estate development enterprises are facing increasingly fierce competition, the real estate business is also facing a more severe test. The real estate enterprise competition pattern will change the whole industry will experience market re shuffle, a process of survival of the fittest. In the new market competition, the real estate development enterprises to improve the competitiveness of enterprises, to achieve maximum economic benefits, must make the project cost control as the control key, strengthen the effective management and control of project cost. Therefore, the real estate enterprises through strengthening the cost management and control to improve the economic efficiency of enterprises and market competitiveness for enterprises to participate in market competition in the new environment. The success of the real estate industry is a high investment, high risk, comprehensive strong return The long cycle, large industry association effect, it's healthy and stable development in relation to the development of the industry, has a great influence on the economic development and social stability. The preliminary feasibility study to project cost management, project survey and design, access to land development rights, construction, marketing and property management throughout the whole process of management activities the real estate enterprise. The cost control of the real estate business is for real estate projects in the various fees, through technology, economy and management measures for cost control, so as to achieve the purpose of profit. With the introduction of the national macro-control policies, rising land prices in the real estate industry is facing the situation, project cost increase that process is not scientific, the cost control process is poor, profit margins shrink, enterprises are facing out of the crisis. In the face of fierce market competition, enterprises should scientifically into For project development, give full play to the great role of cost control. In this paper, the current is affected by multiple factors of the real estate industry, real estate development project cost pressures increased gradually as the background, through the analysis of the current situation of China's real estate industry, explains the significance in theory and practice. The cost control is not only to promote enterprises to improve power operation and management, and establish and improve an important condition within the company economic responsibility system. Through the introduction of domestic and foreign scholars in the cost control of the research results as the starting point of the research, then introduces the cost control of real estate enterprises, and the cost - benefit principle, ZeQuanLi combination principle, the principle of full control principle the target of management control, dynamic control of the real estate cost control principle was briefly introduced. Then, based on the HTH A development projects and the company into a Real Estate Company The control status of the introduction, analysis of HTH Real Estate Company project cost control problems and external factors of project cost; through the methods of comprehensive analysis and detailed analysis of the project cost, project cost from the reasonable calculation, target cost decomposition refinement, strict implementation of target cost management, strengthen the construction process of the four aspects of budget management to establish cost management system control of the A project. Aiming at the project development stage and the influence on aspects of the larger cost in the whole process, the decision-making phase of the project cost control, project survey and design phase cost control, general contracting stage of the project cost control, project cost control in construction stage are analyzed and the specific design of the process in order to ensure the smooth realization of project cost. The goal, in the A project in the full implementation of the strategic cost control at the same time, according to the characteristics of A projects, including the organization established Safeguard measures, technical measures, economic measures, a series of measures to protect the incentive measures and safeguard measures, the moral theory. Hope that through careful study of enterprise cost management and methods, grasp the trend and method of cost control in enterprises. Through the establishment of the "A project cost management system, can further improve the HTH Real Estate Company the level of cost management, improve the competitiveness of enterprises, and for similar enterprises to strengthen cost management and provide a useful reference to realize sustainable development, in order to improve the profits of real estate enterprises and realize the goal of sustainable development.

【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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