本文選題：房地產開發(fā)企業(yè) + 全過程成本控制�。� 參考：《重慶理工大學》2014年碩士論文

【摘要】：房地產企業(yè)經歷了一段較長時間的井噴式發(fā)展后，在經濟手段和行政手段的共同作用下趨于平穩(wěn)。由于土地資源在房地產開發(fā)中的稀缺性，一二線城市的房地產開發(fā)已基本趨于飽和，因此很多大型房地產商選擇進軍三四線城市，這種發(fā)展的趨勢對于相對來說實力沒有那么雄厚的本地的中小型房地產企業(yè)在本地的開發(fā)份額是個不小的沖擊。 在目前房價回穩(wěn)的情況下，開發(fā)成本仍在增加，中小型房地產企業(yè)面臨著嚴峻的考驗，，在轉型與將投資地區(qū)進行轉移之間進行抉擇。因為房地產的開發(fā)是一個耗費巨大財力的工程，無論是前期投入還是施工建設，都需要不斷的投入大量的資金來保證工程的順利進行，資金是否充足直接關系到開發(fā)項目進行的是否順利。在所投入的資金中進行合理的成本控制，是從源頭控制開發(fā)成本的基本途徑，也是保持房地產開發(fā)企業(yè)核心競爭力的重要條件，因此完善的成本控制體系是達到成本控制目的的根本保證。 本文總結了房地產開發(fā)企業(yè)成本控制的各項理論，其中對全過程成本控制理論進行了各階段成本控制的介紹，并對責任成本管理的特征進行了歸納。案例分析部分，通過對W置業(yè)的財務指標、項目數(shù)據(jù)、成本差異分析進行案例分析，并且對W置業(yè)有限公司的Y項目也一同進行了具體的數(shù)據(jù)分析和比較，通過財務指標和公司所提供的相關資料總結W置業(yè)有限公司成本控制的現(xiàn)狀及其存在的問題，并針對相應的問題提出對策和改進措施，希望能對其成本控制的改善有所幫助。
[Abstract]:After a long period of blowout development, real estate enterprises tend to stabilize under the joint action of economic and administrative means. Because of the scarcity of land resources in real estate development, the development of real estate in the first and second tier cities has basically become saturated, so many large real estate developers choose to enter the third and fourth tier cities. This trend is a big shock to the relatively weak local small and medium-sized real estate companies that have a share of local development. Under the condition that the house price stabilizes, the development cost is still increasing, the small and medium-sized real estate enterprises are facing the severe test, and make the choice between the transition and the transfer of the investment area. Because the development of real estate is a project that consumes a great deal of financial resources, both in the early stage and in the construction construction, it is necessary to continuously invest a large amount of funds to ensure the smooth progress of the project. Whether the fund is sufficient or not is directly related to the smooth progress of the development project. Reasonable cost control in the funds invested is the basic way to control the development cost from the source, and it is also an important condition to maintain the core competitiveness of the real estate development enterprises. Therefore, the perfect cost control system is the fundamental guarantee to achieve the purpose of cost control. This paper summarizes the theories of cost control in real estate development enterprises, including the introduction of cost control theory of the whole process, and the characteristics of responsibility cost management. In the part of case analysis, through the analysis of financial index, project data, cost difference of W home purchase, and the Y project of W home purchase co., Ltd., it also carries on the concrete data analysis and the comparison together. This paper summarizes the current situation and existing problems of cost control in W Real Estate Co., Ltd by means of financial indexes and related information provided by the company, and puts forward countermeasures and improvement measures in view of the corresponding problems, hoping to be helpful to the improvement of cost control.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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本文編號：1804598