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论文编号：	10579
作者编号：	2120163253
上传时间：	2018/12/7 8:51:11
中文题目：	ZY房地产公司A项目目标成本管理研究
英文题目：	Research on target cost management of ZY real estate company A project
指导老师：	王志红
中文关键字：	房地产开发项目；目标成本管理；目标成本分解；责任成本
英文关键字：	real estate projects; target cost management; target cost decomposition; responsibility cost
中文摘要：	为了抑制房地产投机需求、控制房价过快上涨，2016年以来国家出台了一系列调控政策，堪称史上最严的房地产调控政策，大大抑制了住房市场的成交量，去库存的进度有所放缓。随着房地产行业周期变化和国家出台的一系列调控政策，房地产行业的黄金时代一去不复返，高售价、高利润的实现面临较大挑战，房地产企业之间的竞争也更加激励。随着竞争加剧，房地产企业对成本管理的重视日益提高，但很多房地产企业在成本管理上还存在着薄弱环节。尤其是中小房地产企业，由于在资产规模、资金实力、融资能力、运营管理、品牌效应等方面与大型房地产企业存在较大差距，将面临更大的生存压力,成本管理的重要性也更加突出。如何实现成本的有效控制，通过成本管理获得竞争优势、提高经营效益成为摆在中小房地产公司面前的重要课题。 本文选取了一家区域性中小房地产开发集团，以ZY房地产公司A开发项目为研究对象，以目标成本管理理论为基础，通过对A项目成本管理现状的研究，深入剖析其目标成本管理中存在的问题。A开发项目的盈利主要得益于区域房价的猛涨，其实际成本超出目标成本，暴露出企业对目标成本分解不够细致的问题，在执行过程中的采购环节、合同管理环节、施工环节存在一定漏洞，对成本的分析和考核机制也不健全。因此结合公司实际，从目标成本管理的全过程出发，为企业建立起从目标成本分解到执行、分析、考核的一套完整的目标成本管理流程。通过优化组织架构、落实责任成本为目标成本管理提供组织保障，并着重做好采购管理、合同管理重点环节的成本控制，切实解决其成本管理中存在的问题。 本文以问题研究为导向，旨在解决ZY房地产公司某开发项目目标成本管理中存在的突出问题，进一步改善项目成本现状，提高项目盈利能力。同时，希望将目标成本管理理论和中小房地产企业发展实践相结合，进一步丰富研究案例，能够为类似中小房地产企业成本管理提供一定借鉴。
英文摘要：	In order to curb the demand for real estate speculation and control the rapid rise of housing prices, the state has introduced a series of regulatory policies since 2016, which is the strictest real estate regulation policy in history, which greatly inhibited the volume of the housing market and slowed the progress of destocking. With the cyclical changes in the real estate industry and a series of regulatory policies introduced by the state, the golden age of the real estate industry is gone forever. The realization of high selling prices and high profits faces greater challenges, and competition among real estate companies is more stimulating. According to the increasing competitions, real estate enterprises pay more and more attention to cost management, but many real estate enterprises still have weak links in cost management. Especially for small and medium-sized real estate enterprises, due to the large gap between large-scale real estate enterprises in terms of asset size, financial strength, financing capacity, operation management, brand effect, etc., they will face greater pressure of survival, so the importance of cost management is more prominent. How to achieve effective cost control, gain competitive advantage through cost management, and improve operational efficiency have become an important issue facing small and medium-sized real estate companies. This paper selects a regional small and medium-sized real estate development group, takes the development project A of ZY Real Estate Company as the research object, takes the target cost management theory as the foundation, through the study of the current situation of the cost management of the A project, deeply analyzes the problems existing in the target cost management. The profitability of A development project is mainly due to the sharp rise of regional housing price. Its actual cost exceeds the budgeted cost, which exposes the problem that the enterprise does not decompose the target cost carefully. There are some loopholes in the procurement, contract management and construction links in the implementation process, and the mechanism of cost analysis and assessment is not perfect. Therefore, combined with the actual situation of the company, this paper starts from the whole process of target cost management, establishes a complete set of target cost management process from target cost decomposition to execution, analysis and assessment.By optimizing the organizational structure, implementing responsibility cost, providing organizational guarantee for the target cost management, and focusing on the procurement management, contract management key link cost control, effectively solve the cost management problems. This paper is oriented to problem research and aims to solve the outstanding problems in the cost management of a development project of ZY Real Estate Company, improve the project cost status and the project's profitability. At the same time, it is hoped that the target cost management theory and the development practice of small and medium-sized real estate enterprises will be combined to further enrich the research cases and provide some reference for the similar cost management of small and medium-sized real estate enterprises.
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