本文選題：房地產(chǎn)開(kāi)發(fā)　切入點(diǎn)：成本管理　出處：《大連理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：房地產(chǎn)開(kāi)發(fā)是一項(xiàng)復(fù)雜的經(jīng)營(yíng)活動(dòng),其投資額度大、建設(shè)周期長(zhǎng)、涉及面廣泛、資金周轉(zhuǎn)慢、且嚴(yán)格受?chē)?guó)家法規(guī)政策約束和調(diào)控,因此,也是一項(xiàng)高風(fēng)險(xiǎn)的投資項(xiàng)目。在項(xiàng)目建設(shè)期間,隨著時(shí)間的推移,容易受到諸多內(nèi)外部因素的影響,從而影響項(xiàng)目的開(kāi)發(fā)周期、投資成本、資金流動(dòng)、銷(xiāo)售計(jì)劃等,最終影響項(xiàng)目的投資收益。 如何在復(fù)雜的經(jīng)營(yíng)活動(dòng)中控制成本,排布合理開(kāi)發(fā)周期及營(yíng)銷(xiāo)方案,保證公司現(xiàn)金流安全,且進(jìn)行過(guò)程監(jiān)督、動(dòng)態(tài)跟蹤,成為廣大房地產(chǎn)開(kāi)發(fā)企業(yè)經(jīng)營(yíng)管理者越來(lái)越重視的問(wèn)題——不但要在規(guī)劃階段,對(duì)項(xiàng)目的投資與成本費(fèi)用進(jìn)行估算,做出可靠的經(jīng)濟(jì)效益評(píng)價(jià)和投資決策；也要在開(kāi)發(fā)過(guò)程中,動(dòng)態(tài)的跟蹤項(xiàng)目各方面條件的變化,測(cè)算投資收益情況,從而指導(dǎo)經(jīng)營(yíng)策略。 文章從一般的房地產(chǎn)項(xiàng)目經(jīng)營(yíng)管理入手,聯(lián)系房地產(chǎn)開(kāi)發(fā)實(shí)際,分析在現(xiàn)今形勢(shì)下,房地產(chǎn)企業(yè)投資收益管理的現(xiàn)狀及投資收益跟蹤管理的重要性,提出房地產(chǎn)收益管理模型,對(duì)模型中各模塊進(jìn)行逐一分析,科學(xué)獲取投資收益指標(biāo)值：并進(jìn)一步分析項(xiàng)目開(kāi)發(fā)過(guò)程中,進(jìn)行投資收益跟蹤的管理方法。項(xiàng)目開(kāi)發(fā)成本和項(xiàng)目稅收是項(xiàng)目投入和重要組成部分,因此也是項(xiàng)目利潤(rùn)影響的關(guān)鍵因素。文章重點(diǎn)對(duì)以上兩部分進(jìn)行了研究。房地產(chǎn)開(kāi)發(fā)成本的測(cè)算中,分析成本八類組成內(nèi)容：土地費(fèi)用、前期開(kāi)發(fā)、主體建筑、主體安裝、社區(qū)管網(wǎng)、園林環(huán)境、配套設(shè)施、開(kāi)發(fā)間接費(fèi),在此基礎(chǔ)上對(duì)成本分?jǐn)傔M(jìn)行研究,說(shuō)明產(chǎn)品單方成本的核算。然后分析產(chǎn)品的開(kāi)發(fā)及銷(xiāo)售周期的排布,銷(xiāo)售開(kāi)發(fā)計(jì)劃,它們直接關(guān)系著項(xiàng)目的資金流量。房地產(chǎn)稅收費(fèi)用分析中,對(duì)營(yíng)業(yè)稅、增值稅、所得稅的相關(guān)法律規(guī)定及稅額計(jì)算做了透徹的分析。使得項(xiàng)目投資收益模型的應(yīng)用具有切實(shí)的可實(shí)時(shí)性,進(jìn)行動(dòng)態(tài)的投資收益分析,為企業(yè)經(jīng)營(yíng)者監(jiān)控項(xiàng)目收益動(dòng)態(tài)、項(xiàng)目現(xiàn)金流動(dòng)態(tài)、項(xiàng)目運(yùn)營(yíng)決策提供依據(jù),同時(shí)也提升企業(yè)的運(yùn)營(yíng)管理水平。 將文章所建立的模型應(yīng)用于大連市某房地產(chǎn)項(xiàng)目,為項(xiàng)目經(jīng)營(yíng)提供動(dòng)態(tài)測(cè)算工具,有效的測(cè)算項(xiàng)目的利潤(rùn),為項(xiàng)目全生命周期開(kāi)發(fā)過(guò)程中的投資收益管理,提供有效的管理工具。
[Abstract]:Real estate development is a complex business activity, its investment quota is large, the construction period is long, involves a wide range, the capital turnover is slow, and is strictly restricted and controlled by the national laws and regulations and policies, therefore, It is also a high-risk investment project. During the construction of the project, with the passage of time, it is easy to be influenced by many internal and external factors, thus affecting the development cycle of the project, the investment cost, the capital flow, the sales plan, and so on. The final impact on the project's investment returns. How to control the cost, arrange the reasonable development cycle and marketing plan in the complex business activities, ensure the cash flow safety of the company, and carry on the process supervision and dynamic tracking, It has become a more and more important problem for the managers of real estate development enterprises not only to estimate the investment and cost of the project in the planning stage, but also to make reliable economic evaluation and investment decisions in the process of development. Track the change of project conditions dynamically, calculate the investment income, and guide the management strategy. Starting with the general management of real estate projects, this paper analyzes the current situation of investment income management and the importance of investment income tracking management in real estate enterprises under the current situation. Put forward the real estate income management model, analyze each module one by one in the model, obtain the investment income index value scientifically; and further analyze the project development process, Management methods for tracking investment returns. Project development costs and project taxes are important components of project inputs, Therefore, it is also the key factor to influence the profit of the project. This paper focuses on the above two parts. In the calculation of the cost of real estate development, the paper analyzes the eight kinds of components of the cost: land cost, pre-development, main building, main installation, and so on. Community pipe network, garden environment, supporting facilities, development overhead, on the basis of the cost allocation research, explain the product unilateral cost accounting. Then analyze the product development and distribution of the sales cycle, sales development plan, They are directly related to the capital flow of the project. The relevant laws and regulations of income tax and the calculation of tax amount are thoroughly analyzed, which makes the application of project investment income model practical and real-time, and carries out dynamic investment income analysis to monitor the project income dynamics for enterprise operators. Project cash flow dynamic, project operation decision-making basis, but also improve the level of business operation and management. The model established in this paper is applied to a real estate project in Dalian, which provides a dynamic measuring tool for the project management, effectively calculates the profit of the project, and manages the investment income in the whole life cycle of the project. Provide effective management tools.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.233.4

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