對某民營房地產(chǎn)公司項目全過程成本控制的研究
發(fā)布時間:2018-05-14 08:03
本文選題:房地產(chǎn)成本控制 + 開發(fā)建設(shè)成本; 參考:《華南理工大學(xué)》2014年碩士論文
【摘要】:房地產(chǎn)商因為長期以來的行業(yè)高利潤,對于開發(fā)項目的成本控制大都不太關(guān)注。但附著該行業(yè)越來越成熟,就像傳統(tǒng)行業(yè)一下,利潤會越來越低。企業(yè)要在市場競爭中求得生存和長遠的發(fā)展,對房地產(chǎn)企業(yè)開發(fā)項目的全過程成本控制逐漸重要。同時,國家又出臺一系列抑制房價過快增長的政策,給房地產(chǎn)企業(yè)帶來了諸多不利的因素,開發(fā)商出現(xiàn)資金緊張的情況。在國家對房地產(chǎn)政策不斷收緊的大背景下,房地產(chǎn)開發(fā)項目的全過程成本控制就顯得尤為關(guān)鍵。 房地產(chǎn)企業(yè)的盈利除了加大銷售力度外,開源節(jié)流的控制開發(fā)項目成本,是提高效益的重要手段。針對其企業(yè)成本管理的實際情況進行研究,發(fā)現(xiàn)在項目投資決策階段,要明確項目的營銷戰(zhàn)略和投資目標,預(yù)測項目開發(fā)風(fēng)險,提前規(guī)避風(fēng)險,降低成本增強企業(yè)盈利和市場競爭力;項目的設(shè)計階段,要根據(jù)項目地址、環(huán)境等具體情況優(yōu)化項目的設(shè)計方案,以求達到降低工程成本的效果,將項目成本提前控制在最高投資限額之內(nèi);項目招投標階段,,利用專家專業(yè)的評估方法進行施工招標,引進先進的技術(shù)和管理來降低造價成本,在保證開發(fā)項目質(zhì)量的同時,降低項目的建設(shè)成本;項目的施工和最終結(jié)算階段,應(yīng)做好施工階梯的進度管理工作,利用先進技術(shù)縮短施工時間,最后加強項目的審計工作,實行項目開發(fā)、建設(shè)全過程的成本控制,從各方面來優(yōu)化、控制項目投資。從階段上來看,在房地產(chǎn)項目成本控制中設(shè)計階段更為關(guān)鍵。 在理論分析的基礎(chǔ)上,本研究以某房地產(chǎn)企業(yè)開發(fā)的佛山市三水區(qū)SS項目為例,對SS項目全過程成本控制進行實證分析,發(fā)現(xiàn)通過成本控制,可將項目的成本控制在預(yù)期的5%以內(nèi),通過對開發(fā)項目進行事先的預(yù)測、估算和控制,在控制成本、提高企業(yè)效益方面常常能起到事半功倍的效果。SS項目成本控制最終在成本控制方面減少了1402萬的投資。為此,建議從加強企業(yè)成本控制意識、限額設(shè)計和動態(tài)成本控制方面進行房地產(chǎn)企業(yè)項目全過程成本控制。
[Abstract]:Real estate developers because of the long-term high-profit industry, the cost of development projects are not much concerned about control. But attachment to the industry is becoming more and more mature, just like the traditional industry, profits will be lower and lower. In order to survive and develop in the market competition, the whole process cost control of the real estate enterprise development project is gradually important. At the same time, the government has introduced a series of policies to curb the rapid growth of house prices, which has brought many unfavorable factors to real estate enterprises, and the developers are facing financial constraints. Under the background of the constant tightening of the national real estate policy, the whole process cost control of the real estate development project is particularly crucial. Besides increasing sales, the profit of real estate enterprises is an important means to increase profit and control the cost of development project. According to the actual situation of enterprise cost management, it is found that in the stage of project investment decision, the marketing strategy and investment target of the project should be defined, the risk of project development should be predicted, and the risk should be avoided in advance. At the design stage of the project, the design scheme of the project should be optimized according to the specific conditions such as the project address, the environment and so on, in order to achieve the effect of reducing the project cost. The project cost should be controlled in advance within the maximum investment limit; in the stage of project bidding, the construction bidding should be carried out by using the expert professional evaluation method, and the advanced technology and management should be introduced to reduce the cost, and at the same time, the quality of the development project should be guaranteed. To reduce the construction cost of the project, it is necessary to do a good job in the management of the progress of the construction ladder during the construction and final settlement stage of the project, to use advanced technology to shorten the construction time, finally to strengthen the audit work of the project, and to carry out the project development, The whole construction process cost control, from all aspects to optimize, control project investment. From the phase point of view, in the real estate project cost control design stage is more critical. On the basis of theoretical analysis, this study takes the SS project in Sanshui District of Foshan City as an example, and makes an empirical analysis on the cost control of the whole process of the SS project. The cost of the project can be controlled within 5% of the expected cost, and the cost can be controlled by prior prediction, estimation and control of the development project. The cost control of SS project reduces the investment by 14.02 million in cost control. Therefore, it is suggested that the whole process cost control of real estate enterprise should be carried out from the aspects of strengthening enterprise cost control consciousness, quota design and dynamic cost control.
【學(xué)位授予單位】:華南理工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F299.233.42;F276.5
【參考文獻】
相關(guān)期刊論文 前3條
1 王晟;;房地產(chǎn)企業(yè)就建筑項目成本控制之我見[J];四川建材;2009年04期
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