房地产开发项目成本控制研究

1沈阳建筑大学毕业论文毕业论文题目房地产开发项目成本控制研究学院专业班级学生姓名性别指导教师职称2011年6月19日2摘要我国的房地产行业经过十几年的发展，已逐渐成为国家经济的重要产业支柱，带动了多个行业的发展，形成了一个巨大的产业链，在国家第三产业中占有十分重要的地位。随着城市房价的持续攀升，国家对此行业发展开始高度关注，颁布了一系列的法规文件对房地产业进行宏观调控。另外，房地产开发企业的市场竞争也越来越激烈，其中成本控制工作作为管理工作中的关键环节，必须引起企业的高度重视，它是企业能否站稳于市场和持续发展的基础。在这样一种情况下，房地产开发企业如果想在长期的市场竞争中立于不败之地，一定要做好成本控制、加强科学管理，才能取得良好的经济效益，所以认识和加强房地产开发项目过程中的成本控制是房地产企业急切需要关注的问题。本论文以此为背景，首先对国内外成本控制研究现状进行了分析，其次本文采用案例分析的研究方法，以保利房地产公司的项目为案例，以房地产项目开发成本控制理论为基础，着重于理论与实际的结合，通过保利房地产开发项目成本控制的实证，为降低和控制项目开发成本寻求相应对策，并重点从投资决策阶段、设计阶段、招投标阶段、合同管理、施工实施阶段等各阶段提出成本控制的措施，以提高企业的投资收益。最后对房地产开发项目成本控制进行了总结，并介绍自己的心得体会。关键词：房地产开发项目；成本控制；措施3AbstractAfteryearsofdevelopmenttherealestateindustryinChina,hasbecomeanimportantpillarindustryofthenationaleconomy,leadingtothedevelopmentofmanyindustries,formedahugeindustrychain,inthecountryofthethirdindustryoccupiesaveryimportantposition.Withthecity'srisinghouseprices,thecountrywiththeindustrydevelopmentbegantohighattention,hasissuedaseriesoflawsandregulationsoftherealestateindustryofdocumentsinmacroeconomicregulation.Inaddition,realestatedevelopmententerprisemarketcompetitionismoreandmorefierce,whichcostcontrolworkasakeylinkinthemanagementoftheenterprise,mustcausetheattention,itistheenterprisecanstandfirminthemarketandfoundationofsustainabledevelopment.Insuchacase,realestatedevelopmententerprise,ifwanttointhelong-termofthemarketcompetition,besuretomakethecostcontrol,strengthenthescientificmanagement,cangoodeconomicbenefitisobtained,sounderstandingandstrengthenintheprocessofrealestatedevelopmentprojectcostcontrolistherealestateenterpriseurgentlyneedstopaymuchattention.Thispapertakesthisasbackground,thefirsttodomesticandinternationalcostcontrolresearchanalysisofthecurrentsituation,thenthispaperbyusingcasestudyresearchmethods,thepolyrealestatecompanyinthecaseoftheprojecttoprojectcosttheoryandrealestateprojectdevelopmentcosttheoryasafoundation,focusesonthecombinationoftheoryandpractice,throughthepolyrealestatedevelopmentprojectcostcontrol,toreduceandcontroltheprojectdevelopmentcostsforthecorrespondingcountermeasure,andfocusfrominvestmentdecisionstage,designstage,thebiddingphase,contractmanagement,constructionstagesthevariousstagesofthecostcontrolofputforwardmeasurestoimprovetheenterprise'sinvestmentincome.Finallyonrealestatedevelopmentprojectcostcontrolaresummarized,andintroducetheircomments.Keywords:Realestatedevelopmentprojects;Costcontrol;Measures4目录第一章绪论.............................................................11.1论文选题背景及意义....................................................11.1.1论文选题背景........................................................11.1.2论文选题意义.......................................................11.2论文的研究内容及方法..................................................21.2.1论文的研究内容......................................................21.2.2论文的研究方法......................................................2第二章理论综述.........................................................42.1国内外研究现状........................................................42.1.1国外研究现状........................................................42.1.2国内研究现状.......................................................42.2成本控制理论..........................................................52.2.1成本控制的概念和目标................................................52.2.2成本控制的原则......................................................52.3房地产开发项目成本控制对象和构成......................................62.3.1房地产开发项目成本控制的对象........................................62.3.2房地产开发项目成本的构成............................................7第三章房地产开发项目成本控制影响因素与存在的问题.......................93.1房地产开发成本控制影响因素分析........................................93.2房地产开发项目成本控制存在的问题.....................................103.2.1把项目的成本控制集中放在实施阶段...................................103.2.2强调成本控制忽视工程进度..........................................113.2.3强调成本控制忽视工程质量..........................................113.2.4招投标实施过程不严谨...............................................113.2.5项目成本控制各阶段脱节.............................................12第四章房地产开发项目成本控制指标体系与方法............................134.1房地产开发项目成本控制指标体系的构建.................................134.1.1成本控制指标体系建立的原则.........................................1354.1.2房地产开发企业成本控制组织体系.....................................134.1.3房地产开发项目成本控制影响因素指标体系.............................144.1.4房地产开发项目成本控制指标体系.....................................154.2各阶段成本控制方法...................................................174.2.1项目决策阶段的成本控制.............................................174.2.2项目设计阶段的成本控制.............................................174.2.3项目招投标阶段的成本控制...........................................184.2.4项目实施阶段的成本控制.............................................194.2.5项目销售阶段的成本控制.............................................20第五章案例分析........................................................215.1项目概况.............................................................215.2项目成本控制组织结构.................................................215.3项目各阶段成本控制的措施.............................................225.4案例总结.............................................