本文關(guān)鍵詞：TA公司房地產(chǎn)開發(fā)項目成本控制研究　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國房地產(chǎn)市場逐步成熟，項目成本控制在房地產(chǎn)開發(fā)中的重要性越來越凸顯出來，它成為企業(yè)提高盈利能力的重要方面。目前，相當(dāng)多房地產(chǎn)企業(yè)在項目成本控制能力上還很薄弱，反映為項目成本管理模式傳統(tǒng)粗放，管理制度不夠健全，相應(yīng)管理職責(zé)不明確，未能抓住項目成本控制的關(guān)鍵點導(dǎo)致某些重要成本控制環(huán)節(jié)缺失，最終項目成本往往超支甚至處于失控狀態(tài)，嚴(yán)重影響到企業(yè)的利潤和發(fā)展空間。做好房地產(chǎn)開發(fā)項目成本控制是房地產(chǎn)企業(yè)經(jīng)營管理的重要課題，它應(yīng)貫穿于房地產(chǎn)項目開發(fā)全過程，涉及到多學(xué)科、多部門，具有多環(huán)節(jié)綜合協(xié)調(diào)、綜合把控的管理特點，必須建立一個完整的成本控制組織架構(gòu)以及完備的保障措施，才能保證成本控制取得良好效果。 本文對TA公司房地產(chǎn)開發(fā)項目成本控制進(jìn)行研究。首先，對項目成本控制的相關(guān)理論作了回顧，介紹了項目成本管理、項目成本控制概念及控制方法等，為全文奠定了研究的理論基礎(chǔ)。其次，根據(jù)TA公司項目實際情況，分析出TA公司項目成本控制現(xiàn)狀，，對TA公司存在的問題及成因進(jìn)行了深入分析以及系統(tǒng)總結(jié)，其中主要包括公司對成本控制工作重視不足；項目成本控制組織不適宜；在項目開發(fā)全過程中，缺乏對項目成本實施動態(tài)管理，尤其是缺乏對影響成本的關(guān)鍵環(huán)節(jié)的把控。再次，針對上述存在的問題，分別從以下兩個方面進(jìn)行了研究和探討：一方面，從項目成本控制組織優(yōu)化角度，以項目目標(biāo)成本、責(zé)任成本、動態(tài)成本以及成本分析機制為核心，通過建立適合的組織架構(gòu)形式、強化全員成本控制意識、建立成本管理流程制度和標(biāo)準(zhǔn)化的操作模式來保障項目成本控制得以良好運轉(zhuǎn)。另一方面、實施項目全過程的動態(tài)成本控制，通過項目策劃和決策階段、項目前期準(zhǔn)備階段、項目實施階段、項目竣工驗收和總結(jié)評價階段的成本控制措施，以達(dá)到項目全過程的動態(tài)成本控制，尤其要把握住以往成本控制的薄弱環(huán)節(jié)。最后，本文對全文進(jìn)行了總結(jié)并提出了展望。
[Abstract]:With the maturation of the real estate market in our country, the importance of project cost control in the real estate development is becoming more and more prominent. It has become an important aspect for enterprises to improve their profitability. Quite a number of real estate enterprises in the project cost control capacity is still very weak, reflected in the project cost management mode of traditional extensive, management system is not perfect, the corresponding management responsibilities are not clear. The failure to grasp the key points of project cost control leads to the lack of some important cost control links, and the final project cost is often overspent or even out of control. The cost control of real estate development project is an important subject of real estate enterprise management, it should run through the whole process of real estate project development, involving many disciplines. Multi-department, multi-link comprehensive coordination, comprehensive control of the management characteristics, we must establish a complete cost control organization structure and complete security measures to ensure that cost control to achieve good results. This paper studies the cost control of real estate development project in TA Company. Firstly, the related theories of project cost control are reviewed, and project cost management, concept and method of project cost control are introduced. For the full text of the theoretical basis for the study. Secondly, according to the actual situation of TA company project, analyze the current situation of project cost control in TA company. The problems and causes of TA company are deeply analyzed and summarized systematically, including the lack of attention to cost control. Project cost control organization is not suitable; In the whole process of project development, there is a lack of dynamic management of the project cost, especially the lack of control of the key links that affect the cost. Thirdly, in view of the above existing problems. Respectively from the following two aspects of research and discussion: on the one hand, from the point of view of project cost control organization optimization, the core is project objective cost, responsibility cost, dynamic cost and cost analysis mechanism. Through the establishment of a suitable organizational structure, strengthen the awareness of cost control, establish a cost management process system and standardized operation mode to ensure the project cost control to run well. On the other hand. Carry out the dynamic cost control of the whole process of the project, through the project planning and decision-making stage, the pre-project preparation stage, the project implementation stage, the project completion acceptance and summary evaluation stage of the cost control measures. In order to achieve the dynamic cost control of the whole process of the project, we should grasp the weakness of the cost control in the past. Finally, this paper summarizes the full text and puts forward the prospect.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F299.233.4;F275.3

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本文編號：1367836