發(fā)布時(shí)間：2017-12-31 18:33

  本文關(guān)鍵詞：房地產(chǎn)開(kāi)發(fā)項(xiàng)目前期成本管理研究　出處：《南昌大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)開(kāi)發(fā)項(xiàng)目 前期成本 成本控制方法

【摘要】：隨著中國(guó)城市化的不斷發(fā)展，特別是在08年末出臺(tái)的一系列刺激購(gòu)房消費(fèi)的政策下，中國(guó)的房地產(chǎn)業(yè)經(jīng)歷了迅猛的發(fā)展過(guò)程，以及國(guó)內(nèi)外大企業(yè)和房地產(chǎn)投資基金對(duì)房地產(chǎn)市場(chǎng)的逐漸進(jìn)入和爭(zhēng)奪，使我國(guó)房地產(chǎn)業(yè)的開(kāi)發(fā)環(huán)境、市場(chǎng)機(jī)制、運(yùn)營(yíng)模式、產(chǎn)品開(kāi)發(fā)、營(yíng)銷策劃以及管理技術(shù)和方法等和以前相比都發(fā)生了很大的變化。在這樣的社會(huì)背景下，一方面政府部門出臺(tái)一系列的關(guān)于土地、融資等方面的宏觀調(diào)控政策；另一方面因近年來(lái)房?jī)r(jià)上漲，使得房地產(chǎn)開(kāi)發(fā)企業(yè)有比較客觀的利潤(rùn)空間，行業(yè)進(jìn)入者大量增加，但土地作為不可再生資源不斷減少，使得房地產(chǎn)開(kāi)發(fā)企業(yè)之間的競(jìng)爭(zhēng)更趨于激烈。隨著房地產(chǎn)市場(chǎng)的逐步規(guī)范和行業(yè)競(jìng)爭(zhēng)日漸加劇，房地產(chǎn)正在告別暴利時(shí)代。如何使房地產(chǎn)開(kāi)發(fā)企業(yè)求得生存、求得發(fā)展是當(dāng)前擺在房地產(chǎn)開(kāi)發(fā)企業(yè)面前一個(gè)急需解決的重要問(wèn)題。如何使房地產(chǎn)開(kāi)發(fā)企業(yè)降低工程開(kāi)發(fā)成本，提高企業(yè)工程投資收益，是許多房地產(chǎn)開(kāi)發(fā)企業(yè)面臨著生存與發(fā)展的難題。顯然，降低房地產(chǎn)開(kāi)發(fā)成本就成為房地產(chǎn)開(kāi)發(fā)企業(yè)尋求利潤(rùn)的有效方法。由于房地產(chǎn)項(xiàng)目的土地費(fèi)用、建安費(fèi)用、營(yíng)銷費(fèi)用、管理費(fèi)用和財(cái)務(wù)費(fèi)用具有很強(qiáng)的剛性，降低房地產(chǎn)開(kāi)發(fā)項(xiàng)目成本的重心也就落在前期成本的控制上。 本文運(yùn)用成本管理的基本理論和方法，在總結(jié)國(guó)內(nèi)外學(xué)者關(guān)于房地產(chǎn)項(xiàng)目成本管控研究成果的基礎(chǔ)上，對(duì)我國(guó)房地產(chǎn)開(kāi)發(fā)企業(yè)前期成本控制的理論和實(shí)踐問(wèn)題進(jìn)行探討。文章首先分析了我國(guó)房地產(chǎn)項(xiàng)目前期成本控制的現(xiàn)狀，從項(xiàng)目的投資決策階段、規(guī)劃設(shè)計(jì)階段和招投標(biāo)階段分別揭示了當(dāng)前房地產(chǎn)開(kāi)發(fā)項(xiàng)目前期成本控制存在的主要問(wèn)題；其次，從成本管理的不同階段和控制特點(diǎn)分析了影響房地產(chǎn)開(kāi)發(fā)項(xiàng)目前期成本管理的主要因素；再次，從規(guī)范房地產(chǎn)開(kāi)發(fā)項(xiàng)目前期工作流程著手，系統(tǒng)闡述了房地產(chǎn)開(kāi)發(fā)項(xiàng)目前期成本管理的過(guò)程和方法；最后，，本文以天津某區(qū)XX房地產(chǎn)項(xiàng)目為例，詳細(xì)介紹了項(xiàng)目前期成本管理過(guò)程，著重在項(xiàng)目投資決策階段和規(guī)劃設(shè)計(jì)階段，闡述了決策階段土地項(xiàng)目的價(jià)值測(cè)算和招投標(biāo)方案的設(shè)定，通過(guò)使用折現(xiàn)現(xiàn)金流量法對(duì)項(xiàng)目投資回報(bào)進(jìn)行動(dòng)態(tài)分析，揭示了目標(biāo)成本的確定以及項(xiàng)目的盈利能力。結(jié)合房地產(chǎn)開(kāi)發(fā)項(xiàng)目前期工作內(nèi)容分解和對(duì)應(yīng)的成本，最終為形成一個(gè)行之有效的房地產(chǎn)開(kāi)發(fā)項(xiàng)目前期成本管理體系建立了良好的管控模式。
[Abstract]:With the continuous development of China City, especially in a series of policies to stimulate the purchase consumption at the end of 08 the introduction of Chinese, real estate industry has experienced rapid development process, as well as the domestic and foreign large enterprises and real estate investment funds of the real estate market and gradually entered the competition, China's real estate development the environment, market mechanism, operation mode, product development, marketing planning and management techniques and methods and compared to the previous have undergone great changes. Under this background, on the one hand, government departments issued a series of land, finance and other aspects of the macro-control policies; on the other hand, in recent years due to rising prices, the real estate development enterprises have more objective profit space, industry into a great increase, but the land as a non renewable resources have been reduced, making the competition among real estate enterprises more Fierce. With the real estate market gradually standardized and competition, the real estate is to bid farewell to the era of huge profits. How to make the real estate development enterprises to survive and develop is currently an urgent important issue placed in front of the real estate development enterprise. How to make the real estate development enterprises to reduce project cost, improve investment return of enterprise engineering, many real estate enterprises are facing the problems of survival and development. Obviously, reduce the cost of real estate development has become an effective method of real estate development enterprises to seek profits. Because of the real estate project land costs, Chienan costs, marketing expenses, administrative expenses and financial expenses has strong rigidity, lower the center of gravity real estate development project cost control also falls on the upfront costs.
This paper uses the basic theories and methods of cost management, based on summarizing the domestic and foreign scholars on the research results of cost control of real estate project, discusses the theoretical and practical problems of the development of China's real estate enterprises prophase cost control. This paper analyzes the status quo of China's real estate control pre project cost, from the investment decision stage of the project, the planning and design stage and the bidding phase respectively reveals the current real estate development project cost control the main problems; secondly, from different stages and control characteristics of cost management and analyzes the main factors influencing pre cost management of real estate development projects; thirdly, starting from the previous work process specification of real estate development project system, describes the process and method of the cost management of real estate development projects; finally, this paper takes Tianjin District of XX real estate project as an example And introduces the pre project cost management process, mainly in the project investment decision stage and design stage, expounds the value calculation and bidding decision stage of land project setting is analyzed by using the method of discounted cash flow return on investment of the project, reveals the determination of target cost and profitability of the project. Based on the previous work of real estate development project decomposition and the corresponding cost, finally established a good management model for the formation of an effective system of cost management of real estate development project.

【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

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