房地產(chǎn)開發(fā)項目現(xiàn)金流管理研究
發(fā)布時間:2018-02-02 12:44
本文關(guān)鍵詞: 項目管理 房地產(chǎn)項目 現(xiàn)金流 現(xiàn)金流管理 房地產(chǎn)項目現(xiàn)金流管理 出處:《首都經(jīng)濟貿(mào)易大學》2013年碩士論文 論文類型:學位論文
【摘要】:房地產(chǎn)開發(fā)項目是房地產(chǎn)企業(yè)的投資目標和利潤來源,也是企業(yè)現(xiàn)金流產(chǎn)生和發(fā)展的源頭,是企業(yè)財務(wù)管理最基本的核算單位。 房地產(chǎn)開發(fā)項目的全過程表面看起來是人們通過一定的知識和人力把土地和房屋結(jié)合起來產(chǎn)生出一種稱為“不動產(chǎn)”的特殊產(chǎn)品的過程。實質(zhì)上,是資本由貨幣—房地產(chǎn)—貨幣回籠并產(chǎn)生增值的一次循環(huán)周轉(zhuǎn)的過程。 項目的現(xiàn)金流既是項目的起點,又是項目的終點,成為貫穿項目全過程的核心要素。項目的資金鏈在很大程度上決定著該項目的成敗和投資者的盈虧。尤其在當前房地產(chǎn)行業(yè)“調(diào)控不放松”,“貸款再收緊”的大環(huán)境下,做好項目現(xiàn)金流的管理更是開發(fā)項目成功與否的關(guān)鍵。但是,由于房地產(chǎn)項目的全過程具有時間長、影響因素復雜、資金占用量大及階段性明顯等的特點,因此,其項目上的現(xiàn)金流也具有特殊的表現(xiàn)形式和運行規(guī)律。 本文通過研究項目及項目管理等理論知識,,分析房地產(chǎn)項目管理中存在的問題,以及研究企業(yè)現(xiàn)金流管理和房地產(chǎn)項目現(xiàn)金流管理的區(qū)別和聯(lián)系等,擬以房地產(chǎn)開發(fā)項目的全過程為對象,以現(xiàn)金流管理信息系統(tǒng)的健全為先導,以現(xiàn)金流的預算和分析為手段,以相關(guān)圖表、公式為工具,研究對房地產(chǎn)項目全過程中現(xiàn)金流的有效控制和管理,促進房地產(chǎn)開發(fā)項目的健康發(fā)展。
[Abstract]:Real estate development project is the source and source of profit for real estate enterprises. It is also the source of the emergence and development of cash flow and the most basic accounting unit of enterprise financial management.
The whole surface of a real estate development project seems to be people to land and housing combined to produce a process called "special products of real estate" by certain knowledge and human. In essence, is the capital of real estate by the monetary - currency and a revolving process of appreciation.
The project's cash flow is the starting point of the project, and the project is the end point, become the core elements throughout the whole project. The project of the capital chain determines the success or failure of the project and the investor's profit and loss to a great extent. Especially in the current real estate industry, the regulation does not relax "," loans to tighten the environment under the project cash flow management is the key to the development of the success of the project. However, because the whole process of real estate project has a long time, the impact of complex factors, a large amount of funds and other obvious stage characteristics, therefore, the project's cash flow also has a special form and operation rules.
鏈枃閫氳繃鐮旂┒欏圭洰鍙婇」鐩鐞嗙瓑鐞嗚鐭ヨ瘑,鍒嗘瀽鎴垮湴浜ч」鐩鐞嗕腑瀛樺湪鐨勯棶棰
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