本文選題：房地產(chǎn)成本控制 + 開(kāi)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?yàn)殚L(zhǎng)期以來(lái)的行業(yè)高利潤(rùn)，對(duì)于開(kāi)發(fā)項(xiàng)目的成本控制大都不太關(guān)注。但附著該行業(yè)越來(lái)越成熟，就像傳統(tǒng)行業(yè)一下，利潤(rùn)會(huì)越來(lái)越低。企業(yè)要在市場(chǎng)競(jìng)爭(zhēng)中求得生存和長(zhǎng)遠(yuǎn)的發(fā)展，對(duì)房地產(chǎn)企業(yè)開(kāi)發(fā)項(xiàng)目的全過(guò)程成本控制逐漸重要。同時(shí)，國(guó)家又出臺(tái)一系列抑制房?jī)r(jià)過(guò)快增長(zhǎng)的政策，給房地產(chǎn)企業(yè)帶來(lái)了諸多不利的因素，開(kāi)發(fā)商出現(xiàn)資金緊張的情況。在國(guó)家對(duì)房地產(chǎn)政策不斷收緊的大背景下，房地產(chǎn)開(kāi)發(fā)項(xiàng)目的全過(guò)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(xiāo)售力度外，開(kāi)源節(jié)流的控制開(kāi)發(fā)項(xiàng)目成本，是提高效益的重要手段。針對(duì)其企業(yè)成本管理的實(shí)際情況進(jìn)行研究，發(fā)現(xiàn)在項(xiàng)目投資決策階段，要明確項(xiàng)目的營(yíng)銷(xiāo)戰(zhàn)略和投資目標(biāo)，預(yù)測(cè)項(xiàng)目開(kāi)發(fā)風(fēng)險(xiǎn)，提前規(guī)避風(fēng)險(xiǎn)，降低成本增強(qiáng)企業(yè)盈利和市場(chǎng)競(jìng)爭(zhēng)力；項(xiàng)目的設(shè)計(jì)階段，要根據(jù)項(xiàng)目地址、環(huán)境等具體情況優(yōu)化項(xiàng)目的設(shè)計(jì)方案，以求達(dá)到降低工程成本的效果，將項(xiàng)目成本提前控制在最高投資限額之內(nèi)；項(xiàng)目招投標(biāo)階段，，利用專(zhuān)家專(zhuān)業(yè)的評(píng)估方法進(jìn)行施工招標(biāo)，引進(jìn)先進(jìn)的技術(shù)和管理來(lái)降低造價(jià)成本，在保證開(kāi)發(fā)項(xiàng)目質(zhì)量的同時(shí)，降低項(xiàng)目的建設(shè)成本；項(xiàng)目的施工和最終結(jié)算階段，應(yīng)做好施工階梯的進(jìn)度管理工作，利用先進(jìn)技術(shù)縮短施工時(shí)間，最后加強(qiáng)項(xiàng)目的審計(jì)工作，實(shí)行項(xiàng)目開(kāi)發(fā)、建設(shè)全過(guò)程的成本控制，從各方面來(lái)優(yōu)化、控制項(xiàng)目投資。從階段上來(lái)看，在房地產(chǎn)項(xiàng)目成本控制中設(shè)計(jì)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(kāi)發(fā)的佛山市三水區(qū)SS項(xiàng)目為例，對(duì)SS項(xiàng)目全過(guò)程成本控制進(jìn)行實(shí)證分析，發(fā)現(xiàn)通過(guò)成本控制，可將項(xiàng)目的成本控制在預(yù)期的5%以內(nèi)，通過(guò)對(duì)開(kāi)發(fā)項(xiàng)目進(jìn)行事先的預(yù)測(cè)、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(xiàng)目成本控制最終在成本控制方面減少了1402萬(wàn)的投資。為此，建議從加強(qiáng)企業(yè)成本控制意識(shí)、限額設(shè)計(jì)和動(dòng)態(tài)成本控制方面進(jìn)行房地產(chǎn)企業(yè)項(xiàng)目全過(guò)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(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F299.233.42;F276.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 王晟;;房地產(chǎn)企業(yè)就建筑項(xiàng)目成本控制之我見(jiàn)[J];四川建材;2009年04期

2 嚴(yán)金海;;中國(guó)的房?jī)r(jià)與地價(jià):理論、實(shí)證和政策分析[J];數(shù)量經(jīng)濟(jì)技術(shù)經(jīng)濟(jì)研究;2006年01期

3 閆晶;;基于精細(xì)化限額設(shè)計(jì)的房地產(chǎn)企業(yè)成本控制研究[J];商業(yè)會(huì)計(jì);2011年06期

本文編號(hào)：1887043