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  本文選題：房地產(chǎn)項目　切入點：項目成本管理　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國房地產(chǎn)事業(yè)發(fā)展迅速的同時也存在著一定的問題，面對競爭日益激烈的房地產(chǎn)市場和更加嚴格的監(jiān)管條件，房地產(chǎn)公司在項目建設(shè)中和日常經(jīng)營中更要加強成本的管理，做好開源和節(jié)流。 本論文基于項目成本管理理論，以萬海房地產(chǎn)公司萊洋小區(qū)一期項目為研究對象，對萬海房地產(chǎn)公司項目成本管理現(xiàn)狀進行分析后，提出了針對萊洋小區(qū)一期項目成本管理的完善意見。萬海房地產(chǎn)公司在過去的項目中在成本管理方面有所欠缺，整個公司的成本管理思想都比較薄弱，沒有明確項目成本管理的主體，忽視了項目經(jīng)理部的作用，缺少全員、全生命周期成本管理意識；在成本管理實踐中選擇的管理方法科學(xué)性較差，如采用全面預(yù)算的方法編制項目預(yù)算；在對整個項目進行成本控制的過程中忽視了事前和事中控制的重要性；為追求質(zhì)量和追趕工期而忽視了對成本的監(jiān)控和管理，導(dǎo)致項目的成本超支。另外，公司的項目成本管理制度不完善，沒有形成“權(quán)、責(zé)、利”的對等關(guān)系，缺少激勵和獎懲制度。 萊洋小區(qū)一期項目是萬海房地產(chǎn)公司投資的，目標購買群體是中低收入的廣大工薪階層。萊洋小區(qū)一期項目住宅設(shè)計四個樓座，共計79000m2。目前已經(jīng)完成了可行性研究，進行了初步的投資估算和利潤估算。當前成本管理的主要任務(wù)是制定一套完善的成本管理方案，在以后的建設(shè)過程中通過制定資源計劃、編制成本估算和預(yù)算，以及采用相關(guān)的控制手段，保證實際發(fā)生成本在預(yù)算之內(nèi)，及時發(fā)現(xiàn)成本偏差，對超支原因進行分析，采用糾偏措施。在項目成本管理框架下，本論文為萊洋小區(qū)一期項目設(shè)計了包括資源計劃、成本估算、成本預(yù)算、成本控制和成本核算五項內(nèi)容的項目成本管理方案。在成本估算和預(yù)算中，通過選擇準確、合適的方法，為萊洋小區(qū)一期項目編制更有指導(dǎo)意義的成本估算和預(yù)算方案提出了建議；在成本控制中，從項目全生命周期入手，提出了每一階段的成本控制重點；在已有成本核算方案的基礎(chǔ)上，設(shè)置了更為科學(xué)的成本核算科目，并加優(yōu)化了成本分析方法，通過實際成本與計劃成本的比較，找到成本差異的原因，進而進行糾偏。 在優(yōu)化了成本管理方案之后，從組織架構(gòu)的設(shè)計，建立責(zé)任成本制度和完善成本管理信息系統(tǒng)三方面制定了萊洋小區(qū)一期項目成本管理方案的保障措施。 通過本研究希望能夠為萊洋小區(qū)一期項目提供一份具有參考意義的成本管理方案，并能提高項目的成本管理水平，在未來的開發(fā)建設(shè)中盡可能的降低成本，提高項目的收益。此外，，希望本研究能夠為萬海房地產(chǎn)公司未來的項目成本管理提供依據(jù)，進而提高整個公司的成本成本管理水平。
[Abstract]:With the rapid development of China's real estate industry, there are also some problems. In the face of increasingly fierce competition in the real estate market and more stringent regulatory conditions, real estate companies should strengthen the cost management in the project construction and daily operation. Do a good job of open-source and throttling. Based on the theory of project cost management, this paper analyzes the current situation of project cost management of Wanhai Real Estate Company, taking the first phase project of Laiyang District of Wanhai Real Estate Company as the research object. This paper puts forward some suggestions to improve the cost management of the first phase project in Laiyang District. Wanhai Real Estate Company has some deficiencies in cost management in the past projects, and the whole company's cost management ideas are relatively weak. The main body of project cost management is not clear, the function of project management department is ignored, the whole staff is lacking, and the whole life cycle cost management consciousness is lacking, and the management method chosen in the practice of cost management is not scientific. For example, the project budget is prepared using a comprehensive budget approach; the importance of prior and in-process control is neglected in the cost control process of the entire project; and the monitoring and management of costs are neglected for the pursuit of quality and for the duration of the project. In addition, the project cost management system of the company is not perfect, it does not form the "power, responsibility, benefit" equal relationship, lack of incentive, reward and punishment system. The first phase of the project is invested by Wanhai Real Estate Company, and the target buying group is the broad working class with low and middle income. The first phase of the project in Laiyang District is designed for four blocks, totalling 79000m2. At present, a feasibility study has been completed. The main task of current cost management is to formulate a set of perfect cost management programs, and to draw up cost estimates and budgets in the course of future construction by drawing up resource plans. And the relevant control means are adopted to ensure that the actual cost is within the budget, the cost deviation is found in time, the reason of overspending is analyzed, and the corrective measures are adopted. Under the framework of project cost management, This paper designs a project cost management scheme including resource planning, cost estimation, cost budget, cost control and cost accounting for the first phase of the project. The appropriate method is put forward for the first stage of the project in Laiyang district, and the cost estimation and budget plan of the first phase of the project are proposed, and in the cost control, the key points of cost control in each stage are put forward starting from the whole life cycle of the project. On the basis of the existing cost accounting schemes, a more scientific cost accounting subject is set up, and the cost analysis method is optimized. By comparing the actual cost with the planned cost, the causes of the cost difference are found, and the deviation correction is carried out. After optimizing the cost management scheme, the guarantee measures of the first phase project cost management scheme of Laiyang district are established from the aspects of the design of organization structure, the establishment of responsibility cost system and the improvement of cost management information system. Through this study, we hope to provide a reference cost management scheme for the first phase of Laiyang project, and improve the cost management level of the project, and reduce the cost as much as possible in the future development and construction. In addition, it is hoped that this study can provide the basis for the future project cost management of Wanhai Real Estate Company, and then improve the cost management level of the whole company.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F285

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