本文選題：成本控制 + 目標成本法��； 參考：《沈陽建筑大學》2016年碩士論文

【摘要】：近幾年來,國家對房地產(chǎn)市場進行宏觀調(diào)控,有關(guān)政策不斷出臺,地域性土地規(guī)劃政策也相繼涌現(xiàn),與此同時居民住房剛需程度逐步下降,一、二線城市建設率趨于飽和,房地產(chǎn)開發(fā)行業(yè)舉步維艱。城市待建設項目、可開發(fā)地塊日益減少,因此向項目要效益,從管理獲利益的成本管理問題成為房地產(chǎn)開發(fā)公司能否順應行業(yè)調(diào)整、產(chǎn)業(yè)鏈重組的行業(yè)態(tài)勢轉(zhuǎn)變的關(guān)鍵所在,同時也是房地產(chǎn)開發(fā)公司能否做大、做強的核心內(nèi)容。本文的研究目的:從房地產(chǎn)開發(fā)企業(yè)成本控制具體問題出發(fā),結(jié)合相關(guān)成本控制理論,探討、研究成本控制具體問題,提出解決辦法。本文從地產(chǎn)項目開發(fā)流程出發(fā),引入價值工程理論、價值鏈理論、全壽命周期成本控制作為理論基礎(chǔ)結(jié)合目標成本法、成本動態(tài)控制法、贏得值分析法等成本管理辦法對房地產(chǎn)開發(fā)企業(yè)成本控制項目實施及管理過程中遇到的具體問題進行分析研究。主要分析了項目開發(fā)各階段、項目營銷、財務管理過程中的成本控制影響因素,并針對相關(guān)問題提出了對應的成本控制措施,為地產(chǎn)企業(yè)在項目開發(fā)過程中成本控制重點研究內(nèi)容指明方向。本論文針對項目成本控制重點問題結(jié)合有關(guān)成本管理辦法對成本控制體系進行了深入研究。作者集中分析了成本控制體系的特征及實用性,并且從成本控制核心思想、成本管理組織機構(gòu)、組織機構(gòu)職責、成本管理制度、成本管理信息化管理平臺五方面內(nèi)容出發(fā),建立成本控制體系針對有關(guān)問題進行深入研究。論文結(jié)合目前房地產(chǎn)開發(fā)企業(yè)成本管理方面存在的實際問題,分析得出成本控制管理體系的運行可分為成本估算、成本計劃、成本控制、成本核算、成本分析五方面內(nèi)容,各方面內(nèi)容之間緊密聯(lián)系是成本控制體系運行的基本環(huán)節(jié)。以項目結(jié)算的工作內(nèi)容為出發(fā)點,論文針對項目發(fā)生成本的具體分配問題進行探討,將其分為必要發(fā)生成本和可控制變量成本進行歸納總結(jié)。本文在實證研究過程中以解決房地產(chǎn)開發(fā)企業(yè)成本控制問題為根本目的,將論文研究所得出重要結(jié)論應用于實際項目開發(fā)案例之中,結(jié)合實際進一步探討論文結(jié)論應用于實際項目開發(fā)的可行性。
[Abstract]:In recent years, the state has carried out macro-control over the real estate market, and the relevant policies have been continuously issued, and regional land planning policies have emerged one after another. At the same time, the degree of rigid demand for housing of residents has gradually decreased, and the construction rate of the first and second tier cities tends to be saturated. The real estate industry is struggling. Urban projects to be built can be developed with less and less land, so it is the key for real estate development companies to adapt to the adjustment of the industry and the industrial chain reorganization to change the industry situation, so as to improve the efficiency of the project, from the cost management of managing the benefits to the management of the benefits to the real estate development company. At the same time is also the real estate development company can do big, strong core content. The purpose of this paper is to study the specific problems of cost control in real estate development enterprises and to put forward solutions to them by combining the theory of cost control with the theory of cost control. This paper introduces the theory of value engineering, the theory of value chain, the cost control of whole life cycle, and the method of cost dynamic control, which is based on the process of real estate project development. The cost management methods such as winning value analysis are used to analyze and study the specific problems encountered in the implementation and management of cost control projects in real estate development enterprises. This paper mainly analyzes the influencing factors of cost control in the process of project development, project marketing and financial management, and puts forward the corresponding cost control measures in view of the related problems. Real estate enterprises in the process of project development cost control focus on the direction of research. In this paper, the cost control system is deeply studied in combination with the cost management methods for the key issues of project cost control. The author analyzes the characteristics and practicability of the cost control system, and starts from five aspects: the core idea of cost control, the organization of cost management, the responsibility of organization, the system of cost management, and the information management platform of cost management. The establishment of cost control system for related issues in-depth study. Based on the practical problems in cost management of real estate development enterprises, the paper concludes that the operation of cost control management system can be divided into five aspects: cost estimation, cost planning, cost control, cost accounting and cost analysis. The close relation between all aspects is the basic link of the operation of cost control system. Taking the work content of project settlement as the starting point, this paper discusses the specific allocation of project cost, and divides it into necessary cost and controllable variable cost. In order to solve the problem of cost control in real estate development enterprises, this paper applies the important conclusions of the paper research to the actual project development cases in the process of empirical research. The feasibility of applying the conclusion of the paper to the actual project development is further discussed in combination with the practice.
【學位授予單位】：沈陽建筑大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F299.233.42;TU723.3

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