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DH房地產(chǎn)公司開發(fā)項目全過程目標成本管理研究

發(fā)布時間:2018-01-04 17:22

  本文關(guān)鍵詞:DH房地產(chǎn)公司開發(fā)項目全過程目標成本管理研究 出處:《西安建筑科技大學》2014年碩士論文 論文類型:學位論文


  更多相關(guān)文章: 房地產(chǎn)項目 目標成本管理 成本編制 合約規(guī)劃 成本后評估


【摘要】:房地產(chǎn)業(yè)作為提供城鎮(zhèn)居民住房且有著高相關(guān)性的基礎(chǔ)產(chǎn)業(yè),它的發(fā)展除了與社會經(jīng)濟的發(fā)展相輔相成外,宏觀經(jīng)濟政策也是一個關(guān)鍵性的制約因素。當前大環(huán)境,特別是國家調(diào)控政策打壓下,房地產(chǎn)行業(yè)面臨重新洗牌,銷售慘淡,得成本者得天下,對房地產(chǎn)開發(fā)項目全過程目標成本管理方法的研究有著現(xiàn)實意義。論文以DH房地產(chǎn)公司為研究對象,首先建立了DH公司的房地產(chǎn)項目全過程目標成本管理體系,構(gòu)建了相應的組織結(jié)構(gòu)及目標成本管理流程,深入分析了項目投資發(fā)展階段投資成本預測、項目前期市場定位及產(chǎn)品策劃、項目規(guī)劃設(shè)計階段目標成本編制、項目施工圖設(shè)計階段目標成本編制、項目目標成本的變更管理、項目目標成本的合約規(guī)劃等成本管理各階段工作。并分析選擇了公司在執(zhí)行目標成本管理過程中采用的如WBS、OBS以及CBS、項目后評估和成本管理KPI指標考核評價等工具。最后通過DH公司QJ項目成本控制的實際操作,對論文的研究成果進行了實用效果評價。本文的理論意義在于對于目標成本管理在房地產(chǎn)行業(yè)中有所拓展,通過案例分析的方法,對目標成本管理運用有所延伸,并在理論研究的基礎(chǔ)上,對某房地產(chǎn)項目的成本管理起到理論指導的作用;本文的現(xiàn)實意義在于通過對具體項目目標成本的計劃和控制,印證房地產(chǎn)公司開發(fā)項目全過程目標成本管理方法,對房地產(chǎn)企業(yè)在目前市場環(huán)境下具有指導價值和現(xiàn)實意義。
[Abstract]:The real estate industry as providing housing for urban residents and has a high correlation between the industry, which in addition to the development of the economic and social development of the complementary constraints, but also a key macroeconomic policy. The current environment, especially the national regulation policy under pressure, the real estate industry faces reshuffle, dismal sales, too the cost of persons in the world, has a practical significance to research the method of the whole process of the target cost management of real estate development project. The paper takes DH Real Estate Company as the research object, firstly established the system of the whole process of target cost management in DH company of real estate projects, the construction of organization structure and the target cost management process, in-depth analysis of the project the cost of investment and investment development stage, product market positioning project planning, project planning and design stage cost preparation, project construction drawing design stages The cost of establishment, change management project target cost, each stage of contract planning project cost management and target cost. The company adopts the analysis in the implementation of cost management objectives such as WBS, OBS, CBS, project evaluation and cost management of KPI evaluation tools. Finally, through the actual operation of the QJ project DH the company cost control, the practical evaluation of the research results of the thesis. The theoretical significance of this paper is to expand the target cost management in the real estate industry, through the case analysis method, the target cost management has been extended, and on the basis of theoretical research, the cost management of a real estate project the guiding role of theory; the practical significance of this paper is to plan and control the target cost of specific projects, the whole process of project development project Real Estate Company confirmed marked This management method has the guiding value and practical significance for the real estate enterprises in the current market environment.

【學位授予單位】:西安建筑科技大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:F299.233.42

【參考文獻】

相關(guān)碩士學位論文 前1條

1 于云飛;房地產(chǎn)企業(yè)開發(fā)項目目標成本管理研究[D];哈爾濱工業(yè)大學;2007年



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