發(fā)布時(shí)間：2018-07-13 18:22

【摘要】：我國(guó)房地產(chǎn)行業(yè)起步于上世紀(jì)90年代,在國(guó)家一系列鼓勵(lì)住房消費(fèi)政策的推動(dòng)下,伴隨我國(guó)經(jīng)濟(jì)的高速發(fā)展,房地產(chǎn)行業(yè)也取得了突飛猛進(jìn)的發(fā)展。經(jīng)過二十多年的發(fā)展,房地產(chǎn)行業(yè)正朝著越來越公開透明,越來越規(guī)范化的方向發(fā)展。房地產(chǎn)業(yè)受國(guó)家調(diào)控政策的影響,競(jìng)爭(zhēng)日益加劇,激烈的市場(chǎng)競(jìng)爭(zhēng)和不利的宏觀調(diào)控政策,使得房地產(chǎn)開發(fā)企業(yè)不得不把工作的重心轉(zhuǎn)移到企業(yè)內(nèi)部,通過加強(qiáng)企業(yè)內(nèi)部管理,特別是加強(qiáng)項(xiàng)目成本管理來提高企業(yè)的競(jìng)爭(zhēng)力。本文通過對(duì)房地產(chǎn)開發(fā)各階段成本控制工作的深入研究,對(duì)成本控制要點(diǎn)和策略提出建議,充分發(fā)揮成本管理的主觀能動(dòng)特性,加強(qiáng)事前規(guī)劃、事中控制、事后評(píng)估的主動(dòng)管理水平,從而促使成本管理目標(biāo)的全面落實(shí)。本文以YJ房地產(chǎn)項(xiàng)目為例,在深入分析項(xiàng)目成本管理過程中存在的問題及成因的基礎(chǔ)上,結(jié)合當(dāng)前經(jīng)濟(jì)形勢(shì)及行業(yè)現(xiàn)狀,運(yùn)用作業(yè)成本法、成本規(guī)劃、全生命周期成本理論、價(jià)值工程理論等。建立以目標(biāo)成本為核心的成本管控體系。目的是改善企業(yè)成本管理現(xiàn)狀,提高成本管控水平,為企業(yè)帶來良好的經(jīng)濟(jì)效益和社會(huì)效益。通過本文對(duì)房地產(chǎn)項(xiàng)目全過程成本控制的應(yīng)用探討,希望為房地產(chǎn)企業(yè)在實(shí)踐中提供借鑒和參考。
[Abstract]:China's real estate industry started in the 1990s, under the promotion of a series of national policies to encourage housing consumption, with the rapid development of China's economy, the real estate industry has also made rapid progress. After more than 20 years of development, the real estate industry is moving towards more and more transparent, more standardized direction. The real estate industry is affected by the national regulation and control policy, the competition is becoming more and more intense, the fierce market competition and the unfavorable macro-control policy, make the real estate development enterprise have to shift the focus of the work to the enterprise interior, by strengthening the internal management of the enterprise, In particular, strengthen the project cost management to improve the competitiveness of enterprises. Through the in-depth study of the cost control work in various stages of real estate development, this paper puts forward some suggestions on the key points and strategies of cost control, so as to give full play to the subjective dynamic characteristics of cost management, to strengthen the prior planning, and to control in the process. Ex post-evaluation of the active management level, thus promoting the full implementation of cost management objectives. This paper takes the YJ real estate project as an example, on the basis of deeply analyzing the problems and causes in the process of project cost management, combining the current economic situation and the present situation of the industry, applying the activity-based costing method, cost planning, and the whole life cycle cost theory. Theory of value engineering. Establish a cost control system with target cost as the core. The purpose is to improve the current situation of enterprise cost management, improve the level of cost control, and bring good economic and social benefits for enterprises. This paper discusses the application of cost control in the whole process of real estate projects, hoping to provide reference and reference for real estate enterprises in practice.
【學(xué)位授予單位】：天津工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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