本文關(guān)鍵詞：Y房地產(chǎn)公司全過(guò)程成本管理研究　出處：《南京郵電大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)開發(fā) 成本管理 目標(biāo)成本 全生命周期成本

【摘要】：房地產(chǎn)行業(yè)是一個(gè)特殊的行業(yè)，對(duì)國(guó)民經(jīng)濟(jì)影響深遠(yuǎn)，然而，隨著國(guó)家對(duì)房地產(chǎn)行業(yè)的宏觀調(diào)控政策不斷出臺(tái)，房地產(chǎn)開發(fā)行業(yè)面臨著前所未有的壓力，房?jī)r(jià)上漲受限、銀行信貸風(fēng)險(xiǎn)不斷增加、消費(fèi)者日趨理性以及企業(yè)自身存在的管理缺陷等問(wèn)題使得房地產(chǎn)企業(yè)特別是中小型房地產(chǎn)企業(yè)的利潤(rùn)空間日漸縮小。而提高成本管理水平，有效控制房地產(chǎn)開發(fā)項(xiàng)目成本才能直接有效的提高房地產(chǎn)項(xiàng)目經(jīng)濟(jì)效益，從而提高房地產(chǎn)企業(yè)管理水平，增強(qiáng)企業(yè)競(jìng)爭(zhēng)力，為中小型房地產(chǎn)企業(yè)的可持續(xù)發(fā)展提供了保證。 進(jìn)行背景分析之后，本文首先介紹了房地產(chǎn)項(xiàng)目開發(fā)的階段、特點(diǎn)房地產(chǎn)企業(yè)成本的組成和影響因素，并介紹了本文運(yùn)用的主要成本管理方法：目標(biāo)成本管理法和生命周期成本管理法，對(duì)其管理思路、分析步驟進(jìn)行了描述。然后再以Y房地產(chǎn)企業(yè)H項(xiàng)目為案例，對(duì)其概況，公司成本管理流程及相關(guān)的規(guī)章制度，其開發(fā)的H項(xiàng)目成本管理現(xiàn)狀，，以及目前成本管理中存在的問(wèn)題及原因進(jìn)行了分析，進(jìn)而針對(duì)Y房地產(chǎn)公司成本管理中存在的一系列問(wèn)題，提出優(yōu)化方案，提出“全過(guò)程目標(biāo)成本管理”的思路，采用目標(biāo)成本法，為房地產(chǎn)開發(fā)企業(yè)全過(guò)程成本管理提供了一種具體的實(shí)施辦法，有針對(duì)性地實(shí)施全過(guò)程目標(biāo)成本管理，過(guò)程中運(yùn)用PDCA循環(huán)系統(tǒng)，確定適當(dāng)?shù)哪繕?biāo)成本，并進(jìn)行分解和落實(shí)，并在決策環(huán)節(jié)、設(shè)計(jì)環(huán)節(jié)、施工實(shí)施環(huán)節(jié)、竣工驗(yàn)收環(huán)節(jié)、營(yíng)銷環(huán)節(jié)等全過(guò)程各個(gè)關(guān)鍵環(huán)節(jié)實(shí)施控制措施，確保目標(biāo)成本的實(shí)現(xiàn)，并對(duì)“全過(guò)程目標(biāo)成本管理”的實(shí)施效果進(jìn)行了分析，論證了全過(guò)程目標(biāo)成本管理的重要性及產(chǎn)生的經(jīng)濟(jì)效益，為Y房地產(chǎn)公司以后的項(xiàng)目開發(fā)及其他中小型房地產(chǎn)公司成本管理提供了依據(jù)。最后，本文對(duì)房地產(chǎn)全過(guò)程目標(biāo)成本管理的研究發(fā)展方向進(jìn)行了展望和討論。
[Abstract]:The real estate industry is a special industry, far-reaching impact on the national economy, however, as the state of the real estate industry's macro-control policies introduced gradually, the development of real estate industry is faced with hitherto unknown pressure, housing prices is limited, increase the risk of bank credit, consumers become more rational and the enterprise's own existence management problem that the real estate enterprises especially small and medium-sized real estate enterprises profit margins shrinking. While improving the level of cost management and effective control of the cost of real estate development projects can directly improve the economic benefits of real estate projects, so as to improve the management level of real estate enterprises, enhance the competitiveness of enterprises, to provide for the sustainable development of small and medium-sized real estate enterprises. Guarantee.
After the analysis of the background, this paper introduces the real estate project development stage, the factors influencing the characteristics of the real estate enterprise cost, cost management and introduces the main methods used in this paper: target cost management and life cycle cost management method, the management idea, the analysis steps are described. Then by Y the real estate enterprise H project as a case, the general situation, the company cost management process and related regulations, the status of the H project cost management, and the existing problems in the cost management and the reasons are analyzed, then aiming at a series of problems in the cost management of the Y Real Estate Company, the proposed optimization scheme, put forward "the whole process of the target cost management ideas, with the target costing, provides a specific implementation measures for the real estate development enterprises in the whole process of cost management, targeted The whole process of implementation of target cost management system using the PDCA cycle process, determine the target cost appropriately, and decomposition and implementation, and in the decision-making process, design, construction, completion and acceptance of the whole process of marketing links, links all the key aspects of the implementation of control measures, to ensure the realization of the target cost, and the implementation of the "the effect of the whole process of the target cost management are analyzed, demonstrates the importance of the whole process of target cost management and produce economic benefits, provide the basis for future project development of Y Real Estate Company and other small and medium-sized Real Estate Company cost management. Finally, this paper studies the development direction of the whole process of real estate cost management objectives are discussed and the discussion.

【學(xué)位授予單位】：南京郵電大學(xué)
【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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