本文關(guān)鍵詞：哈爾濱市河柏小區(qū)廉租住房項(xiàng)目成本管理研究　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 項(xiàng)目成本管理 項(xiàng)目成本控制 廉租住房 采購(gòu)成本

【摘要】：住房是一個(gè)家庭安居樂業(yè)的基本保障，擁有一套舒心的住房是一個(gè)家庭穩(wěn)定的基礎(chǔ)。隨著近些年我國(guó)房?jī)r(jià)的上漲，住房問題對(duì)于大多數(shù)家庭來講變得嚴(yán)峻。尤其是低收入群體的住房問題，得到了全社會(huì)范圍的關(guān)注，是我國(guó)政府及我黨都十分關(guān)注的問題。低收入群體的住房問題解決得好壞不僅關(guān)系著千萬個(gè)家庭的團(tuán)結(jié)和睦，也關(guān)系著社會(huì)的發(fā)展和穩(wěn)定。由于低收入群體的收入較低，，而過高的房?jī)r(jià)遠(yuǎn)遠(yuǎn)地超出了低收入群體家庭的可支付能力。他們想依靠自身的努力購(gòu)買一套自己的住房難度非常之大。因此，為了解決低收入群體的住房問題，我國(guó)政府建立了住房保障制度。其中廉租住房是解決這一問題的有效途徑之一，廉租住房在本質(zhì)上體現(xiàn)了政府在住房領(lǐng)域的社會(huì)保障職能，廉租住房是向本市非農(nóng)業(yè)常住戶口的最低收入家庭和其他需要保障的特殊家庭提供的租金補(bǔ)貼，或以低廉租金配租的具有社會(huì)保障性質(zhì)的普通住宅。 由于廉租住房并不是盈利為目的，而且國(guó)家財(cái)政提供了許多的支持。因此廉租住房的建設(shè)成本控制是一個(gè)重要的問題。控制廉租住房的生產(chǎn)成本能夠節(jié)省國(guó)家財(cái)政支出，有助于及早落實(shí)我國(guó)政府的民生工程，盡快解決我國(guó)低收入群體的住房問題。本研究以黑龍江省哈爾濱市河柏小區(qū)的廉租住房項(xiàng)目為例，深入剖析住房建設(shè)的過程中成本管理存在的問題，并分析這些問題的成因。以期為節(jié)省廉租住房的建設(shè)成本，加強(qiáng)廉租住房建設(shè)的監(jiān)督提供一些理論依據(jù)和經(jīng)驗(yàn)。 本研究通過對(duì)廉租住房項(xiàng)目工作狀況的實(shí)際考察，并且與項(xiàng)目的負(fù)責(zé)人員的深度訪談，發(fā)現(xiàn)該廉租住房項(xiàng)目的成本上主要存在以下幾個(gè)問題：（1）采購(gòu)成本較高，主要表現(xiàn)在采購(gòu)過于分散、采購(gòu)部門與其他橫向職能部門信息不對(duì)稱、采購(gòu)部門工作程序的被不合理地簡(jiǎn)化等；（2）成本預(yù)算過程中存在如下問題，在某些預(yù)算指標(biāo)上沒有明確的數(shù)量、使用的方法比較落后；（3）在成本監(jiān)督過程中的主要問題表現(xiàn)成本監(jiān)督不夠深入和徹底。 本研究認(rèn)為，導(dǎo)致這些問題的主要原因包括采購(gòu)部門權(quán)利地位的邊緣化、整個(gè)項(xiàng)目的信息化水平低、項(xiàng)目成本管理觀念落后、考核機(jī)制不完善。根據(jù)這些問題和成因，本研究最后給出了改善成本管理的一些方法和建議，首先要實(shí)現(xiàn)技術(shù)與經(jīng)濟(jì)的相融合；其次，加強(qiáng)對(duì)原材料采購(gòu)的管理；再次，建立項(xiàng)目效益評(píng)價(jià)體系，并與項(xiàng)目人員的薪金掛鉤。最后，引入先進(jìn)的成本管理理念，采用先進(jìn)的成本管理方法。
[Abstract]:The housing is a basic guarantee for a family to live and work in peace, have a comfortable housing is the foundation of a stable family. In recent years China's housing prices, housing problem is difficult for many families, especially the housing problems of low-income groups, the whole society's attention, is our government and I the party are very concerned about the problem. To solve the housing problems of low-income groups is not only related to the thousands of family unity, is also related to the development and stability of society. Because of the low income groups, low income and high prices far beyond the family of low-income groups can afford. They want to rely on their own efforts to buy a set of their own housing difficulty is very big. Therefore, in order to solve the housing problems of low-income groups, the Chinese government established a housing security system. The low rent housing is One of the effective ways to solve this problem, the low rent housing reflects social security function of the government in the housing sector in essence, low-cost housing is a special family protection to non resident accounts in the city's lowest income families and other needs to provide rent subsidies, or in a low rent with social security the nature of ordinary residential.
Because of the low rent housing is not for the purpose of profit, but also provides many national financial support. So the low rent housing construction cost control is an important problem. The control of low rent housing production costs can save the national fiscal expenditure, contribute to the early implementation of our government's livelihood projects, to solve the housing problem of low income group in our country as soon as possible. This study takes Heilongjiang city of Harbin Province in Hebai community of low rent housing project as an example, in-depth analysis of the cost management in the process of housing construction in the problem, and analyze the causes of these problems. In order to rent housing construction costs to save cost, strengthen the supervision of the construction of low rent housing to provide some on the basis of theory and experience.
Through the actual inspection of low-cost housing project working condition of this study, in-depth interviews and personnel responsible for the project, found the following main problems of the low rent housing project cost: (1) the purchase cost is higher, mainly scattered in the procurement, purchasing department and other departments of horizontal information asymmetry the purchasing department working procedures are not reasonably simplified; (2) the following problems in the process of cost budget, there is no clear number in some budget indicators, using the method of backward; (3) the main problems in cost supervision in the process of performance cost supervision is not deep enough and thorough.
The study that led to the edge of the main reasons for these problems include purchasing rights, the informatization level of the entire project, project cost management concepts backward, evaluation mechanism is not perfect. According to these problems, this study gives some methods and suggestions to improve the cost management, the first to realize integration of technology and economy; secondly, strengthen the management of the procurement of raw materials; thirdly, the establishment of project evaluation system, salary and project personnel. Finally, the introduction of advanced cost management idea, the advanced cost management methods.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.233.4

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