某公司商業(yè)地產(chǎn)項(xiàng)目成本管理研究
發(fā)布時(shí)間:2018-05-10 06:35
本文選題:房地產(chǎn)業(yè) + 項(xiàng)目成本管理; 參考:《西北農(nóng)林科技大學(xué)》2014年碩士論文
【摘要】:目前,中國(guó)房地產(chǎn)業(yè)正面臨著近年來(lái)最嚴(yán)格地政策調(diào)整,房地產(chǎn)開(kāi)發(fā)市場(chǎng)環(huán)境荊棘遍布。房地產(chǎn)業(yè)面臨著規(guī)范化和更加激烈的競(jìng)爭(zhēng),市場(chǎng)環(huán)境的不利變化對(duì)企業(yè)的實(shí)力和管理能力要求越來(lái)越高。房地產(chǎn)企業(yè)要想立足和發(fā)展,就必須不斷增強(qiáng)自身的核心競(jìng)爭(zhēng)力,現(xiàn)階段應(yīng)對(duì)市場(chǎng)風(fēng)險(xiǎn)最根本的核心能力之一,就是通過(guò)自身成本管理能力的提高,取得行業(yè)內(nèi)的成本優(yōu)勢(shì),從而在行業(yè)激烈的競(jìng)爭(zhēng)中取得不敗之地。 就如何提高成本管理能力,本文首先客觀分析了我國(guó)房地產(chǎn)行業(yè)所面臨的宏觀經(jīng)濟(jì)和政策環(huán)境,指出了進(jìn)行房地產(chǎn)成本控制研究在目前環(huán)境下的重要性和必要性,通過(guò)對(duì)國(guó)內(nèi)外項(xiàng)目成本管理研究動(dòng)態(tài)的分析,提出進(jìn)行本研究的目的和意義。通過(guò)梳理項(xiàng)目成本管理理論基礎(chǔ)的發(fā)展過(guò)程,重點(diǎn)分析了以“項(xiàng)目全過(guò)程成本管理理論”、“項(xiàng)目全生命周期成本管理理論”、“項(xiàng)目全面成本管理理論”為代表的現(xiàn)代項(xiàng)目成本管理理論,并對(duì)目前房地產(chǎn)項(xiàng)目成本管理的基礎(chǔ)特征、成本構(gòu)成及管理內(nèi)容等進(jìn)行了介紹。在現(xiàn)代項(xiàng)目成本管理理論指導(dǎo)下,本文對(duì)某商業(yè)地產(chǎn)公司在房地產(chǎn)項(xiàng)目成本管理現(xiàn)狀和原管理體系進(jìn)行了細(xì)致的介紹,并以公司項(xiàng)目成本管理傳承和成本戰(zhàn)略的轉(zhuǎn)變等為著眼點(diǎn),對(duì)公司項(xiàng)目成本管理在應(yīng)對(duì)市場(chǎng)轉(zhuǎn)型過(guò)程中面臨的問(wèn)題和應(yīng)對(duì)措施進(jìn)行了深入的分析,并通過(guò)揭示和剖析公司在成本管理中存的諸多不足,提出了相關(guān)問(wèn)題的控制要點(diǎn)。然后結(jié)合現(xiàn)代成本管理的相關(guān)理論,通過(guò)在某商業(yè)地產(chǎn)公司建立以合約規(guī)劃和動(dòng)態(tài)成本控制體系為基礎(chǔ)的項(xiàng)目成本管理模式實(shí)例的研究,揭示出房地產(chǎn)成本控制全流程中各重要控制環(huán)節(jié)對(duì)項(xiàng)目成本的影響,并建立起項(xiàng)目成本管理實(shí)時(shí)控制體系的基本方法和流程。本文還提出了項(xiàng)目成本控制各環(huán)節(jié)應(yīng)注意的問(wèn)題和各階段成本控制工作的方法,并進(jìn)行了較為系統(tǒng)地總結(jié),其結(jié)論不僅體現(xiàn)了項(xiàng)目成本控制模式對(duì)于房地產(chǎn)企業(yè)發(fā)展的重要性,也對(duì)于即將進(jìn)入微利時(shí)代的房地產(chǎn)企業(yè)來(lái)說(shuō)具有良好的借鑒和啟示作用。最終本文希望通過(guò)對(duì)某商業(yè)地產(chǎn)公司建立重新設(shè)計(jì)項(xiàng)目成本控制體系的研究,能給其它處于管理升級(jí)轉(zhuǎn)型,,需要提升項(xiàng)目成本管理的中小房地產(chǎn)企業(yè)提供可供參考的成本管理模型樣本。
[Abstract]:At present, China's real estate industry is facing the most stringent policy adjustment in recent years, real estate development market environment is full of thorns. The real estate industry is facing more and more intense competition, and the unfavorable changes of the market environment require the strength and management ability of the enterprise more and more. If real estate enterprises want to base themselves on and develop, they must constantly enhance their core competitiveness. One of the most fundamental core abilities to deal with market risks at this stage is to gain the cost advantage in the industry through the improvement of their own cost management ability. In order to achieve an invincible position in the fierce competition in the industry. As to how to improve the cost management ability, this paper firstly analyzes the macroeconomic and policy environment faced by the real estate industry in China, and points out the importance and necessity of the research on the real estate cost control in the present environment. The purpose and significance of this study are put forward by analyzing the research trends of project cost management at home and abroad. Through combing the development process of the theoretical foundation of project cost management, this paper mainly analyzes the theory of "project whole process cost management" and "project life cycle cost management theory". The modern project cost management theory represented by "Project Total cost Management Theory" is introduced, and the basic characteristics, cost composition and management contents of current real estate project cost management are introduced. Under the guidance of modern project cost management theory, this paper introduces the current situation and original management system of a commercial real estate company in real estate project cost management. Taking the inheritance of project cost management and the transformation of cost strategy as the starting point, the paper makes a deep analysis of the problems and countermeasures faced by the project cost management in the process of market transformation. Through revealing and analyzing the shortcomings of the company in cost management, the paper puts forward the key points of controlling the related problems. Then combining with the relevant theories of modern cost management, this paper studies the project cost management model based on contract planning and dynamic cost control system in a commercial real estate company. This paper reveals the influence of important control links on project cost in the whole process of real estate cost control, and establishes the basic method and flow of project cost management real-time control system. This paper also puts forward the problems that should be paid attention to in every link of project cost control and the methods of cost control in each stage, and makes a more systematic summary. Its conclusion not only reflects the importance of project cost control mode to the development of real estate enterprises. Also about to enter a small profit era of real estate enterprises have a good reference and inspiration. Finally, this paper hopes to establish a commercial real estate company to re-design project cost control system, can give others in the management upgrade transformation, Small and medium-sized real estate enterprises that need to improve project cost management provide a sample of cost management model for reference.
【學(xué)位授予單位】:西北農(nóng)林科技大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F299.23;F285
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