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房地產(chǎn)開(kāi)發(fā)企業(yè)建安成本控制的研究

發(fā)布時(shí)間:2018-04-26 07:53

  本文選題:房地產(chǎn)項(xiàng)目 + 建安成本; 參考:《中國(guó)社會(huì)科學(xué)院研究生院》2014年碩士論文


【摘要】:從1998年取消住房分配制度開(kāi)始市場(chǎng)化以來(lái),我國(guó)房地產(chǎn)行業(yè)蓬勃發(fā)展,房產(chǎn)企業(yè)的利潤(rùn)率也一攀再攀。隨著國(guó)家一系列房產(chǎn)調(diào)控政策出臺(tái),房產(chǎn)企業(yè)受到巨大沖擊,利潤(rùn)空間逐漸被壓縮,倒逼房企要轉(zhuǎn)變經(jīng)營(yíng)思路,,降低項(xiàng)目開(kāi)發(fā)成本。 項(xiàng)目開(kāi)發(fā)成本主要由土地成本、建安成本、間接成本、融資成本、營(yíng)銷成本五部分構(gòu)成。其中一線城市土地成本占比近60%、建安成本占比近35%,中小城市土地成本一般占比只有20%多、建安成本占比約75%,即土地成本和建安成本構(gòu)成了房產(chǎn)企業(yè)主要支出內(nèi)容。其中,土地成本在很大程度上取決于市場(chǎng)需求,房產(chǎn)企業(yè)主動(dòng)把握的空間幾乎為零,而建安成本受多種因素影響,實(shí)施主體依賴于房產(chǎn)企業(yè)內(nèi)部人員的管理和制度,即土地成本不可控,建安成本可控余地大。所以在銷售價(jià)格不變的情況下,要想增加企業(yè)利潤(rùn),需要著眼于建安成本的控制,也就是論文主要研究?jī)?nèi)容,即研究房產(chǎn)企業(yè)如何對(duì)建安成本進(jìn)行有效控制。 本文首先分析了目前房產(chǎn)企業(yè)的經(jīng)營(yíng)現(xiàn)狀,指出企業(yè)只有控制好建安成本才能獲得長(zhǎng)遠(yuǎn)的發(fā)展。其后依據(jù)項(xiàng)目實(shí)際開(kāi)發(fā)進(jìn)程,將整個(gè)成本控制劃分為四個(gè)階段:設(shè)計(jì)階段成本控制、招標(biāo)階段成本控制、施工階段成本控制、結(jié)算階段成本控制,強(qiáng)調(diào)項(xiàng)目完成后要及時(shí)對(duì)各階段進(jìn)行后評(píng)估。同時(shí)提出要建立成本數(shù)據(jù)庫(kù),為成本控制提供定量支持。 論文中各階段控制要點(diǎn)總結(jié):設(shè)計(jì)階段的成本控制主要從方案確定的時(shí)間、方案招標(biāo)、限額設(shè)計(jì)、標(biāo)準(zhǔn)化設(shè)計(jì)四方面著手分析研究,其中主要運(yùn)用了價(jià)值工程理論和案例分析方法;招標(biāo)階段的成本控制主要從供應(yīng)商選擇、招標(biāo)文件編制、評(píng)標(biāo)三方面著手進(jìn)行研究,并利用案例分析方法,對(duì)北京某成功招標(biāo)案例進(jìn)行了分析;施工階段成本控制主要從變更洽商、進(jìn)度控制、動(dòng)態(tài)成本三個(gè)方面進(jìn)行研究,并利用掙得值法對(duì)進(jìn)度和動(dòng)態(tài)成本進(jìn)行了分析說(shuō)明;結(jié)算階段主要強(qiáng)調(diào)加強(qiáng)結(jié)算依據(jù)、工程量、單價(jià)及索賠事項(xiàng)的審核。 論文的最后提出了實(shí)現(xiàn)上述各階段成本控制的主要方式為健全管理制度、提升管理人員素質(zhì)。
[Abstract]:Since the abolition of the housing distribution system in 1998, the real estate industry in China has been booming, and the profit rate of the real estate enterprises has climbed again. With the introduction of a series of real estate regulation and control policies, real estate enterprises suffer a huge impact, profit space is gradually compressed, forcing housing enterprises to change their business thinking and reduce project development costs. Project development cost consists of five parts: land cost, Jian'an cost, indirect cost, financing cost and marketing cost. Among them, the proportion of land cost in first-tier cities is nearly 60%, that of Jian'an is nearly 35%, that of small and medium-sized cities is only 20%, and that of Jian'an is about 75%, that is, land cost and Jian'an cost constitute the main expenditure content of real estate enterprises. Among them, the land cost depends on the market demand to a great extent, the space that the real estate enterprise takes the initiative to grasp is almost zero, and the cost of Jian'an is affected by many factors, the main body of the implementation depends on the management and system of the interior personnel of the real estate enterprise. Namely land cost is not controllable, build an cost controllable room is big. Therefore, in order to increase the profit of enterprises, we should focus on the cost control of Jian'an, which is the main research content of this paper, that is, how to effectively control the cost of real estate enterprises. This paper first analyzes the present management situation of real estate enterprises and points out that only by controlling the cost of Jian'an can the enterprises obtain long-term development. Then according to the actual development process of the project, the whole cost control is divided into four stages: design stage cost control, bidding stage cost control, construction stage cost control, settlement stage cost control. Emphasize the post-evaluation of each stage after the completion of the project. At the same time, a cost database is proposed to provide quantitative support for cost control. In this paper, the main points of control in each stage are summarized: the cost control in the design stage is mainly analyzed and studied from four aspects: the time of the project determination, the project bidding, the quota design, and the standardized design. It mainly uses the theory of value engineering and the method of case analysis, the cost control of bidding stage mainly starts from three aspects of supplier selection, tender document preparation and bid evaluation, and makes use of the case analysis method. This paper analyzes a successful bidding case in Beijing, studies the cost control in construction stage from three aspects of change negotiation, schedule control and dynamic cost, and analyzes and explains the progress and dynamic cost by the method of earned value. The settlement stage mainly emphasizes the audit of settlement basis, quantity, unit price and claim. At the end of the paper, it is put forward that the main way to realize the cost control in the above stages is to improve the management system and improve the quality of the managers.
【學(xué)位授予單位】:中國(guó)社會(huì)科學(xué)院研究生院
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F299.233.42

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