本文選題：房地產(chǎn) + 成本控制��； 參考：《西南財經(jīng)大學》2013年碩士論文

【摘要】：近幾年,房地產(chǎn)成為政府和普通老百姓和政府都十分關(guān)心的話題,買房問題、地產(chǎn)調(diào)控問題已多次成為兩會的重點議題。在房地產(chǎn)行業(yè)光鮮的繁榮和迅猛增長背后,也潛藏著諸多的問題和矛盾,這些問題和矛盾給中國的社會和經(jīng)濟帶來了嚴重的不利影響,如：加大了貧富差距,激化了社會矛盾,引發(fā)了不健康的市場運營機制等。如此嚴重的社會經(jīng)濟影響引起了政府的高度重視,于是在2010年,出臺了一系列力度空前的房地產(chǎn)調(diào)控政策。在2010年嚴厲的調(diào)控下,數(shù)據(jù)顯示,目前越來越多的房地產(chǎn)企業(yè)加入“賣身”行列。在北京、上海、天津和重慶4大產(chǎn)權(quán)交易所,2011年掛牌出售的房地產(chǎn)企業(yè)或項目出現(xiàn)井噴,總數(shù)超過600宗。2012年,調(diào)控政策已經(jīng)倒逼整個房地產(chǎn)行業(yè)在結(jié)構(gòu)上發(fā)生一些重大的轉(zhuǎn)變。房地產(chǎn)市場呈現(xiàn)出企業(yè)業(yè)績分化加劇局面,強者恒強,弱者愈弱,一些中小房企甚至到了斷臂求生的地步。行業(yè)在洗牌,品牌大企業(yè)在這一年強勢擴張成績創(chuàng)新,中小微企業(yè)發(fā)展的生態(tài)環(huán)境開始惡化。在過去的2012年,萬科平均每13天收購一家地產(chǎn)公司。國務(wù)院發(fā)展研究中心金融研究所副所長巴曙松認為,房地產(chǎn)行業(yè)已逐步進入行業(yè)洗牌與調(diào)整階段。而調(diào)整的方式和開發(fā)商的應(yīng)對策略則可能是,短期內(nèi)參考融資成本和項目的收益率所決定的盈虧平衡點進行降價；中長期行業(yè)的分化與整合,房地產(chǎn)行業(yè)的破產(chǎn)、兼并與收購將成為常態(tài)。預(yù)計今年房企數(shù)量將減少12%左右,到2015年房企數(shù)量將保持年均10%的遞減。根據(jù)2013年的各種宏觀調(diào)控政策,東方證券預(yù)計“重點城市未來樓市成交量經(jīng)歷回落期將是大概率事件”,該推論的原因為,“限購范圍擴大,房價上漲過快的城市可能會收緊二套房貸,這都將實實在在限制需求的釋放,即使是符合條件的需求,由于政策的出臺,往往也會進入觀望�！� 各種不利的社會經(jīng)濟環(huán)境加強了房地產(chǎn)企業(yè)間的競爭,一些房地產(chǎn)企業(yè)逐漸注意到加強企業(yè)內(nèi)部管理對于企業(yè)生存和發(fā)展的重要性,其中成本控制管理被視為目前內(nèi)部管理的重點,通過提高企業(yè)的成本控制管理水平來實現(xiàn)利潤最大化,從而在激烈的市場競爭中處于不敗之地。 本文的結(jié)構(gòu)分為五部分,具體結(jié)構(gòu)及主要觀點如下： 第一部分,緒論。這部分首先詳細介紹了本文的研究背景,從前幾年房地產(chǎn)行業(yè)的迅猛發(fā)展到目前的新一輪宏觀調(diào)控力度空前,再到以后的房地產(chǎn)行業(yè)洗牌；其次,對本文的研究意義進行了表述,與傳統(tǒng)的成本控制不同,現(xiàn)在的成本控制和管理既重視內(nèi)部可控因素,又了解外部不可控因素,分析政府、金融機構(gòu)及供應(yīng)商、競爭者等未來成本行為的影響,從而達到調(diào)整內(nèi)部可控因素以適應(yīng)外部不可控因素的目的。更重要的是在成本控制的過程中,提高全體員工的成本意識,形成節(jié)約成本的良好氛圍,塑造企業(yè)成本控制和管理文化。從而,加強企業(yè)成本控制是企業(yè)生存和發(fā)展的必然選擇；最后,結(jié)合本文的研究特點,對本文的研究方法及研究思路、框架以及創(chuàng)新之處進行了闡述。 第二部分,房地產(chǎn)項目成本控制相關(guān)理論基礎(chǔ)。本部分首先對成本、成本控制以及項目成本控制的概念和定義進行了簡單的說明；其次,對成本控制相關(guān)研究文獻、著作進行梳理和總結(jié),從時間維度(即20世紀初到20世紀50年代的萌芽階段、20世紀50年代以后到60年代末的發(fā)展階段、20世紀70年代至今的創(chuàng)新階段)對國外研究現(xiàn)狀進行簡要概述,并從成本控制屬性維度(即房地產(chǎn)項目成本控制方向方面和方法方面)對國內(nèi)研究現(xiàn)狀進行簡要概述；再次,介紹了房地產(chǎn)項目開發(fā)成本的主要由土地費用、前期工程費、建筑安裝工程費、市政公共設(shè)施費、管理費用、財務(wù)費用、報建稅費和稅金等費用組成,以及其大概占比；最后,對房地產(chǎn)項目各階段對整個項目總成本的影響進行分析,發(fā)現(xiàn)項目決策階段的成本雖然只占整體項目總成本的1%,但決策階段對成本控制的影響相當大,占60%-70%,由于對后期的影響較大,是房地產(chǎn)項目開發(fā)過程中最為重要的環(huán)節(jié),其次是設(shè)計階段。 第三部分,AC房地產(chǎn)項目成本控制面臨的環(huán)境和存在的問題。本部分首先對AC房地產(chǎn)項目進行簡要介紹,以此為基礎(chǔ),深入分析了其所面臨三大嚴峻的宏觀經(jīng)濟環(huán)境：其一,力度進一步加大的國家宏觀調(diào)控,土地成本和土地取得難度不斷增加、前期稅費不斷增加、國家金融政策變化直接導(dǎo)致房地產(chǎn)項目成本的飆升；其二,不斷上漲的建材價格和不斷提高的節(jié)能要求；其三,房地產(chǎn)市場供求關(guān)系變化。隨后,本文分別總結(jié)了AC房地產(chǎn)項目在決策階段、設(shè)計階段、建設(shè)階段以及營銷階段在成本控制方面所存在的問題。AC項目在決策階段存在的主要問題有：未進行充分的市場預(yù)測和可行性分析而主觀決策；未建立科學合理的成本控制體系和組織構(gòu)架。在設(shè)計階段存在的主要問題有：與設(shè)計單位直接在成本控制方面缺少嚴格的規(guī)定和協(xié)商；設(shè)計單位服務(wù)質(zhì)量差；安排的設(shè)計周期短。在建設(shè)階段存在的主要問題有：招標工作沒有高質(zhì)量完成,項目建設(shè)的成本過高；沒有規(guī)范的設(shè)計變更流程；在施工過程中缺乏問題優(yōu)化處理意識；缺乏科學的規(guī)范工程量簽證工作。沒有足夠的意識使用新材料、新工藝。在銷售階段存在的主要問題有：銷售計劃不合理；銷售代理公司選擇控制失誤；廣告推廣策劃不嚴謹；按揭辦理速度慢。 第四部分,AC項目開發(fā)成本控制措施。本部分主要針對各階段成本控制方面存在的問題提出相應(yīng)的解決方案和措施。首先,應(yīng)建立合理的項目成本控制的組織分工,只有合理、高效的組織才能進行有效的成本控制管理。其次,深入開展市場調(diào)研和可行性分析研究,準確了解市場需求、客戶需求以及總體項目投資估算,將為后面所有階段的成本控制打下基礎(chǔ)；同時,提高房地產(chǎn)公司的風險管理水平,在對AC項目的研究過程中,提出了應(yīng)注意市場定位以及項目投資中隱藏的幾點風險。再次,設(shè)計階段發(fā)生的成本占了項目總成本的大部分,所以對其成本控制尤為重要,在總結(jié)學者和企業(yè)管理者關(guān)于設(shè)計階段成本控制研究的基礎(chǔ)上,本文提出實行設(shè)計招標、強化技術(shù)經(jīng)濟分析、限額設(shè)計以及建立設(shè)計獎懲制度等措施。接著,建設(shè)階段的成本控制也不容小視,應(yīng)根據(jù)標準的流程嚴格進行招標工作,不能盲目招標；同時,嚴格控制設(shè)計變更和現(xiàn)場簽證,減少不必要的變更；設(shè)備、材料的采購也必須按照標準流程進行；最后運用掙值法對成本進行分析,找出成本偏差的具體原因,為下一期有效的成本控制打下基礎(chǔ)。營銷階段是資金回籠的重要階段,這個階段可以建設(shè)自己的銷售隊伍,也可以將銷售委托給專業(yè)的第三方銷售代理公司,并設(shè)計合理的銷售提成方案,從而在控制成本的基礎(chǔ)上調(diào)動銷售人員的積極性。 第五部分,結(jié)束語。本部分分別總結(jié)了AC項目在決策階段存在的主要問題、在房地產(chǎn)開發(fā)中可能存在的問題,并針對未來房地產(chǎn)開發(fā)成本管理提出了加強房地產(chǎn)企業(yè)的內(nèi)部控制以及引入全面成本管理理論和方法的建議。最后說明了本文研究中的不足之處及未來努力的方向。 本文的創(chuàng)新之處主要有：本文不僅重視內(nèi)部可控因素,還分析了政府、金融機構(gòu)及供應(yīng)商、競爭者等外部不可控因素的影響,達到調(diào)整內(nèi)部可控因素以適應(yīng)外部不可控因素的目的,使研究具有全局性和整體性；同時,本文對房地產(chǎn)開發(fā)項目成本控制關(guān)鍵工作的流程進行了詳細的分析和設(shè)計,并以AC房地產(chǎn)三期項目為例,運用掙值法對其成本進行分析,找出成本偏差的原因,從而達到有效控制成本的目標。 但是,本文只討論了一個房地產(chǎn)開發(fā)項目,缺乏代表性。同時,本文是對房地產(chǎn)開發(fā)項目的全過程成本控制進行研究,由于研究面太廣而使得每一階段成本控制的研究并不深入,只是點到為止。由于本人理論水平、研究水平有限,在一些問題的認識上不可避免存在一定的局限性,本人會在今后的研究和工作實踐中不斷總結(jié),使自己的研究水平、實踐水平不斷提升。
[Abstract]:In recent years, real estate has become a topic of great concern to both the government and the common people and the government. The problem of housing and real estate regulation has become the key issue of the two meetings. There are many problems and contradictions hidden behind the flourishing and rapid growth of the real estate industry. These problems and contradictions bring to the society and economy of China. The serious adverse effects, such as the widening of the gap between the rich and the poor, the intensification of social contradictions and the unhealthy market operation mechanism. The serious social and economic impact caused the high attention of the government. In 2010, a series of unprecedented real estate regulation and control policies were introduced. Under the strict regulation and control of 2010, the data show, In Beijing, Shanghai, Tianjin and Chongqing, more than 600 real estate companies or projects in 2011 have been blowout in Beijing, Shanghai, Tianjin and Chongqing, with a total number of more than 600 years. The regulation policy has forced the whole real estate industry to have some major structural changes. The real estate market presents Now, the enterprise performance differentiation intensifies, the stronger Heng Qiang, the weaker the weaker, some small and medium-sized Housing enterprises even to the point of the broken arm. The industry is shuffling, the brand big enterprises in this year's strong expansion of innovation, the ecological environment for the development of small and medium enterprises has begun to deteriorate. In the past 2012, Vanke bought a real estate company on average every 13 days. The deputy director of the Financial Research Institute of the development research center of the State Council, deputy director of the Institute of financial research, believes that the real estate industry has gradually entered the stage of trade shuffling and adjustment. The adjustment method and developers' coping strategies may be the reduction of the profit and loss balance points determined by the cost of financing and the yield of the project in the short term; the differentiation of the medium and long term industry With the integration, the bankruptcy of the real estate industry, merger and acquisition will become a normal situation. The number of Housing enterprises will be reduced by about 12% this year. By 2015, the number of Housing enterprises will remain declining by an average of 10%. According to various macroeconomic regulation and control policies in 2013, the Eastern securities market is expected to be a big probability event in the future of the market volume in the key cities. The reason for the inference is that, "the scope of the purchase limit is enlarged and the cities with too fast rise in house prices may tighten two sets of housing loans, which will be really limited to the release of demand, even if the conditions are in conformity with the requirements, the policy will often go into the wait-and-see."
The adverse social and economic environment has strengthened the competition among the real estate enterprises. Some real estate enterprises have gradually noticed the importance of strengthening the internal management of enterprises for the survival and development of the enterprises. The cost control management is regarded as the focus of the current internal management, and the maximum profit is achieved by improving the management level of the enterprise's cost control. Therefore, it is in an invincible position in the fierce market competition.
The structure of this paper is divided into five parts, the specific structure and main points are as follows:
First part, introduction. This section first introduces the background of this study, the rapid development of the real estate industry in the past few years to a new round of macro regulation and control, and then the real estate industry shuffle. Secondly, the significance of this study is expressed, and the cost control is different from the traditional cost control, and the cost control is now controlled. And management not only pays attention to the internal controllable factors, but also understands the external uncontrollable factors, analyzes the influence of the future cost and behavior of the government, financial institutions and suppliers, competitors and so on, so as to adjust the internal controllable factors to adapt to the external uncontrollable factors. More importantly, improve the cost consciousness of all the employees in the process of this control. To form a good atmosphere for cost saving and to shape the enterprise cost control and management culture. Thus, strengthening the enterprise cost control is the inevitable choice for the survival and development of the enterprise. Finally, the research methods and research ideas, the framework and the innovation place of this paper are expounded in the light of the research characteristics of this article.
The second part, the theoretical basis of the cost control of real estate projects. This part first gives a simple explanation of the concept and definition of cost, cost control and project cost control. Secondly, the literature on cost control is reviewed and summarized, from the time dimension (that is, the beginning of the early twentieth Century to the 1950s, The development stage from 1950s to the end of 60s, the innovation stage from 1970s to the present, briefly summarized the research status of foreign countries, and briefly summarized the domestic research status from the cost control attribute dimension (i.e. the direction and method of the cost control of real estate projects). Thirdly, it introduced the development of real estate projects. The cost is mainly composed of land cost, pre engineering fee, construction installation engineering fee, municipal public facilities fee, management cost, financial cost, tax and tax, and its approximate ratio. Finally, the impact of the various stages of the real estate project on the total cost of the project is analyzed, and the cost of the project decision stage is found, although the cost of the project decision stage is found. Only 1% of the total cost of the overall project, but the decision stage has a great impact on the cost control, accounting for 60%-70%. Because of the greater impact on the later period, it is the most important link in the development of the real estate project, followed by the design stage.
The third part, AC real estate project cost control faced with the environment and existing problems. This part of the first part of the AC real estate project briefly introduced, on the basis of this, in-depth analysis of the three major macroeconomic environment in which it faces: first, the further increase of the national macro-control, land cost and land difficulty constantly In addition, the initial tax and fee increase, the change of the national financial policy directly leads to the soaring cost of real estate projects; secondly, the rising building materials price and the increasing energy saving requirements; third, the relationship between the supply and demand of the real estate market changes. Then, the paper summarizes the AC real estate project in the decision-making stage, the design stage and the construction stage respectively. And the problems existing in cost control in the marketing stage, the main problems of.AC project in the decision-making stage are: no full market prediction and feasibility analysis and subjective decision-making; no scientific and reasonable cost control system and organizational structure are not established. The main problems in the design stage are as follows: directly in the design unit There is a lack of strict regulations and consultations in this control; the quality of service in the design unit is poor; the design cycle of the arrangement is short. The main problems in the construction stage are as follows: the bidding work is not high quality completed, the cost of the project is too high; there is no standardized design change process; the lack of problems in the process of optimization and the lack of awareness of the optimization and treatment; There is not enough consciousness to use new materials and new technology. The main problems in the sales phase are: the sales plan is unreasonable, the sales agent company chooses the control error, the advertisement promotion plan is not strict; the mortgage rate is slow.
The fourth part, the AC project development cost control measures. This part is mainly aimed at the problems existing in the cost control of each stage to put forward the corresponding solutions and measures. First, we should establish a reasonable organization division of the project cost control, only reasonable and efficient organization can carry out effective cost control management. Secondly, carry out the market in depth. Research and feasibility analysis, accurate understanding of market demand, customer demand and overall project investment estimate will lay the foundation for the cost control of all the following stages. At the same time, improve the risk management level of Real Estate Company. In the process of the research on the AC project, we should pay attention to the market positioning and the hidden factors in the project investment. Thirdly, the cost of the design phase takes up most of the total cost of the project, so it is particularly important for its cost control. On the basis of the study of the cost control of the design stage, the author puts forward the design bidding, the strengthening of the technical analysis, the quota design and the establishment of the system of reward and punishment. Then, the cost control of the construction phase should not be ignored. The bidding work should be carried out strictly according to the standard process, and it can not be bid blindly; at the same time, the design changes and on-site visas are strictly controlled to reduce unnecessary changes; the purchase of equipment and materials must be carried out according to the standard process; finally, the cost is divided by the earned value method. Analyze the specific reasons for the cost deviation to lay the foundation for the effective cost control of the next phase. The marketing phase is an important stage of the return of funds. This stage can build up its own sales team, and can also delegate the sales to the professional third party sales agency and set up a reasonable marketing plan to control the cost. On the basis of the enthusiasm of the sales staff.
The fifth part, this part summarizes the main problems of the AC project in the decision-making stage, the possible problems in the real estate development, and puts forward some suggestions on strengthening the internal control of the real estate enterprises and introducing the theory and method of comprehensive cost management in the future real estate development cost management. The inadequacies of the study and the direction of future efforts.
The main innovations of this paper are as follows: This article not only attaches importance to internal controllable factors, but also analyzes the influence of external uncontrollable factors such as government, financial institutions and suppliers, competitors, and so on to adjust the internal controllable factors to adapt to the external uncontrollable factors and make the research full and comprehensive. At the same time, this paper is on the development of real estate. The key work process of the project cost control is analyzed and designed in detail. Taking the three phase of the AC real estate project as an example, the earned value method is used to analyze its cost and find the reason of the cost deviation, so as to achieve the goal of effective control of the cost.
However, this paper only discusses a real estate development project, which is lack of representativeness. At the same time, this paper is a study of the whole process cost control of real estate development project. Because the research face is too wide, the research on cost control at each stage is not deep, but the research level is limited, and the research level is limited. There will inevitably be certain limitations in the understanding of the questions. I will constantly sum up in the future research and work practice, so as to improve the level of my research and the level of practice.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.42

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