本文選題：房地產(chǎn)業(yè) + 項目成本管理��； 參考：《西北農(nóng)林科技大學》2014年碩士論文

【摘要】：目前，中國房地產(chǎn)業(yè)正面臨著近年來最嚴格地政策調(diào)整，房地產(chǎn)開發(fā)市場環(huán)境荊棘遍布。房地產(chǎn)業(yè)面臨著規(guī)范化和更加激烈的競爭，市場環(huán)境的不利變化對企業(yè)的實力和管理能力要求越來越高。房地產(chǎn)企業(yè)要想立足和發(fā)展，就必須不斷增強自身的核心競爭力，現(xiàn)階段應(yīng)對市場風險最根本的核心能力之一，就是通過自身成本管理能力的提高，取得行業(yè)內(nèi)的成本優(yōu)勢，從而在行業(yè)激烈的競爭中取得不敗之地。 就如何提高成本管理能力，本文首先客觀分析了我國房地產(chǎn)行業(yè)所面臨的宏觀經(jīng)濟和政策環(huán)境，指出了進行房地產(chǎn)成本控制研究在目前環(huán)境下的重要性和必要性，通過對國內(nèi)外項目成本管理研究動態(tài)的分析，提出進行本研究的目的和意義。通過梳理項目成本管理理論基礎(chǔ)的發(fā)展過程，重點分析了以“項目全過程成本管理理論”、“項目全生命周期成本管理理論”、“項目全面成本管理理論”為代表的現(xiàn)代項目成本管理理論，并對目前房地產(chǎn)項目成本管理的基礎(chǔ)特征、成本構(gòu)成及管理內(nèi)容等進行了介紹。在現(xiàn)代項目成本管理理論指導(dǎo)下，本文對某商業(yè)地產(chǎn)公司在房地產(chǎn)項目成本管理現(xiàn)狀和原管理體系進行了細致的介紹，并以公司項目成本管理傳承和成本戰(zhàn)略的轉(zhuǎn)變等為著眼點，對公司項目成本管理在應(yīng)對市場轉(zhuǎn)型過程中面臨的問題和應(yīng)對措施進行了深入的分析，并通過揭示和剖析公司在成本管理中存的諸多不足，提出了相關(guān)問題的控制要點。然后結(jié)合現(xiàn)代成本管理的相關(guān)理論，通過在某商業(yè)地產(chǎn)公司建立以合約規(guī)劃和動態(tài)成本控制體系為基礎(chǔ)的項目成本管理模式實例的研究，揭示出房地產(chǎn)成本控制全流程中各重要控制環(huán)節(jié)對項目成本的影響，并建立起項目成本管理實時控制體系的基本方法和流程。本文還提出了項目成本控制各環(huán)節(jié)應(yīng)注意的問題和各階段成本控制工作的方法，并進行了較為系統(tǒng)地總結(jié)，其結(jié)論不僅體現(xiàn)了項目成本控制模式對于房地產(chǎn)企業(yè)發(fā)展的重要性，也對于即將進入微利時代的房地產(chǎn)企業(yè)來說具有良好的借鑒和啟示作用。最終本文希望通過對某商業(yè)地產(chǎn)公司建立重新設(shè)計項目成本控制體系的研究，能給其它處于管理升級轉(zhuǎn)型，，需要提升項目成本管理的中小房地產(chǎn)企業(yè)提供可供參考的成本管理模型樣本。
[Abstract]:At present, China's real estate industry is facing the most stringent policy adjustment in recent years, real estate development market environment is full of thorns. The real estate industry is facing more and more intense competition, and the unfavorable changes of the market environment require the strength and management ability of the enterprise more and more. If real estate enterprises want to base themselves on and develop, they must constantly enhance their core competitiveness. One of the most fundamental core abilities to deal with market risks at this stage is to gain the cost advantage in the industry through the improvement of their own cost management ability. In order to achieve an invincible position in the fierce competition in the industry. As to how to improve the cost management ability, this paper firstly analyzes the macroeconomic and policy environment faced by the real estate industry in China, and points out the importance and necessity of the research on the real estate cost control in the present environment. The purpose and significance of this study are put forward by analyzing the research trends of project cost management at home and abroad. Through combing the development process of the theoretical foundation of project cost management, this paper mainly analyzes the theory of "project whole process cost management" and "project life cycle cost management theory". The modern project cost management theory represented by "Project Total cost Management Theory" is introduced, and the basic characteristics, cost composition and management contents of current real estate project cost management are introduced. Under the guidance of modern project cost management theory, this paper introduces the current situation and original management system of a commercial real estate company in real estate project cost management. Taking the inheritance of project cost management and the transformation of cost strategy as the starting point, the paper makes a deep analysis of the problems and countermeasures faced by the project cost management in the process of market transformation. Through revealing and analyzing the shortcomings of the company in cost management, the paper puts forward the key points of controlling the related problems. Then combining with the relevant theories of modern cost management, this paper studies the project cost management model based on contract planning and dynamic cost control system in a commercial real estate company. This paper reveals the influence of important control links on project cost in the whole process of real estate cost control, and establishes the basic method and flow of project cost management real-time control system. This paper also puts forward the problems that should be paid attention to in every link of project cost control and the methods of cost control in each stage, and makes a more systematic summary. Its conclusion not only reflects the importance of project cost control mode to the development of real estate enterprises. Also about to enter a small profit era of real estate enterprises have a good reference and inspiration. Finally, this paper hopes to establish a commercial real estate company to re-design project cost control system, can give others in the management upgrade transformation, Small and medium-sized real estate enterprises that need to improve project cost management provide a sample of cost management model for reference.
【學位授予單位】：西北農(nóng)林科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.23;F285

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