本文選題：房地產(chǎn)項目 + 建安成本�。� 參考：《中國社會科學(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始市場化以來，我國房地產(chǎn)行業(yè)蓬勃發(fā)展，房產(chǎn)企業(yè)的利潤率也一攀再攀。隨著國家一系列房產(chǎn)調(diào)控政策出臺，房產(chǎn)企業(yè)受到巨大沖擊，利潤空間逐漸被壓縮，倒逼房企要轉(zhuǎn)變經(jīng)營思路，，降低項目開發(fā)成本。 項目開發(fā)成本主要由土地成本、建安成本、間接成本、融資成本、營銷成本五部分構(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需求，房產(chǎn)企業(yè)主動把握的空間幾乎為零，而建安成本受多種因素影響，實施主體依賴于房產(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。所以在銷售價格不變的情況下，要想增加企業(yè)利潤，需要著眼于建安成本的控制，也就是論文主要研究內(nèi)容，即研究房產(chǎn)企業(yè)如何對建安成本進(jìn)行有效控制。 本文首先分析了目前房產(chǎn)企業(yè)的經(jīng)營現(xiàn)狀，指出企業(yè)只有控制好建安成本才能獲得長遠(yuǎn)的發(fā)展。其后依據(jù)項目實際開發(fā)進(jìn)程，將整個成本控制劃分為四個階段：設(shè)計階段成本控制、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)項目完成后要及時對各階段進(jìn)行后評估。同時提出要建立成本數(shù)據(jù)庫，為成本控制提供定量支持。 論文中各階段控制要點總結(jié)：設(shè)計階段的成本控制主要從方案確定的時間、方案招標(biāo)、限額設(shè)計、標(biāo)準(zhǔn)化設(shè)計四方面著手分析研究，其中主要運用了價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、評標(biāo)三方面著手進(jìn)行研究，并利用案例分析方法，對北京某成功招標(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、動態(tài)成本三個方面進(jìn)行研究，并利用掙得值法對進(jìn)度和動態(tài)成本進(jìn)行了分析說明；結(jié)算階段主要強(qiáng)調(diào)加強(qiáng)結(jié)算依據(jù)、工程量、單價及索賠事項的審核。 論文的最后提出了實現(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】：中國社會科學(xué)院研究生院
【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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