本文選題：房地產(chǎn)　切入點：成本管理　出處：《重慶大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，隨著我國房地產(chǎn)市場競爭的加劇和外部環(huán)境的復(fù)雜化，成本管理顯得越為重要，傳統(tǒng)的“事后核算型”的成本管理思想已經(jīng)不能滿足房地產(chǎn)企業(yè)的需求，，目標(biāo)成本管理逐漸被引入并獲得廣泛認(rèn)同�，F(xiàn)階段，我國房地產(chǎn)開發(fā)項目的目標(biāo)成本管理還有很多值得改進(jìn)的地方，因此，重新梳理目標(biāo)成本管理核心思想、分析其在房地產(chǎn)領(lǐng)域的運用現(xiàn)狀并提出相應(yīng)的對策建議是很有必要的。 本文從整理分析國內(nèi)外參考文獻(xiàn)入手，運用文獻(xiàn)研究法、專家訪談法、案例分析法等方法，對目標(biāo)成本的基礎(chǔ)理論及其在房地產(chǎn)領(lǐng)域的運用情況進(jìn)行了詳盡的分析；結(jié)合房地產(chǎn)開發(fā)項目成本管理實踐，分析了房地產(chǎn)開發(fā)項目定位、規(guī)劃設(shè)計、合同規(guī)劃、工程施工、竣工結(jié)算等階段的成本管理突出問題，并運用目標(biāo)成本理論，構(gòu)建了房地產(chǎn)目標(biāo)成本管理方法，從戰(zhàn)略管理角度針對現(xiàn)階段房地產(chǎn)成本管理的突出問題提出了相應(yīng)的對策建議。本文在案例部分以A房地產(chǎn)企業(yè)B房地產(chǎn)開發(fā)項目目標(biāo)成本編制過程為例，分析了A房地產(chǎn)企業(yè)在目標(biāo)成本管理執(zhí)行過程中的薄弱環(huán)節(jié)。本文希望通過對房地產(chǎn)開發(fā)項目目標(biāo)成本管理基礎(chǔ)理論與突出問題系統(tǒng)性地分析和目標(biāo)成本管理方法對策研究，形成較為全面的知識文檔，以期為房地產(chǎn)企業(yè)的目標(biāo)成本管理提供借鑒，提高其成本管理水平。
[Abstract]:In recent years, with the aggravation of the competition in the real estate market and the complication of the external environment, the cost management has become more and more important. Target cost management is gradually introduced and widely accepted. At this stage, there are still many worthy of improvement in the target cost management of real estate development projects in China, therefore, the core idea of target cost management is reorganized. It is necessary to analyze the present situation of its application in the field of real estate and put forward corresponding countermeasures and suggestions. This paper analyzes the basic theory of target cost and its application in the field of real estate by means of literature research, expert interview, case analysis and so on. Combined with the practice of cost management of real estate development project, this paper analyzes the prominent problems of cost management in the stages of real estate development project positioning, planning and design, contract planning, engineering construction, completion and settlement, and applies the theory of target cost. The method of real estate target cost management is constructed. From the angle of strategic management, this paper puts forward the corresponding countermeasures and suggestions in view of the outstanding problems of real estate cost management at present. In the case of A real estate enterprise B real estate development project, the paper takes the process of target cost establishment of B real estate development project as an example. This paper analyzes the weak links in the implementation of target cost management in A real estate enterprises. This paper hopes to systematically analyze the basic theory and outstanding problems of target cost management of real estate development projects and study the countermeasures of target cost management methods. To form more comprehensive knowledge documents in order to provide reference for the target cost management of real estate enterprises and improve their cost management level.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F285;F299.233.4

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