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论文编号：	1096
作者编号：	2220070529
上传时间：	2009/6/8 15:24:43
中文题目：	目标成本管理在我国房地产企业的
英文题目：	The application of target cost
指导老师：	李莉教授
中文关键字：	成本控制,目标成本管理,房地产企
英文关键字：	Cost Control Target Cost Mana
中文摘要：	我国房地产业经过十几年的高速发展后，由于国内宏观调控与国际金融危机的双重影响改变了我国房地产企业的经营环境，如何生存和发展是我国房地产企业普遍面临的最为紧迫的问题。同时随着房地产市场进入成熟期，房地产企业之间的竞争也逐渐规范化，要想在成熟的市场中成为有竞争力的企业必须具备较强的盈利能力，而实施成本领先战略是企业提高盈利能力的必经之路。如何有效地控制和管理好成本，增强企业的盈利能力，直接决定着一个房地产开发企业能否在激烈的竞争中生存并发展下去。 作者根据自身的实际工作经历认为我国房地产企业的成本管理需要一套系统的、科学的、严谨的完整解决方案。本文首先利用会计分析方法、统计分析方法、比较分析方法等，对相关的成本管理问题进行研究，最后通过实证研究法，以万怡房地产集团公司为例论证我国房地产开发企业进行目标成本管理的必要性和可行性。 本文主要以目标成本管理理论为研究起点，阐述了我国房地产企业成本管理存在的主要问题，在目标成本管理思想的指导下结合房地产企业行业特点，构建了房地产企业目标成本管理框架和具体的实施流程，并结合万怡房地产公司目标成本管理的具体应用，通过实证研究，最后得出本文的结论：目标成本管理作为一种战略成本管理工具，能有效地帮助企业通过对目标成本的管理实现预期利润，从而帮助企业获得长期竞争优势，我国房地产企业应该重视和推广目标成本管理体系的应用。 本文的主要创新点第一在于将目标成本管理所要求关键原则融入到房地产企业成本管理的具体流程之中；第二是认为房地产企业设计阶段的工作需要同时承担产品差异化和成本控制的任务；第三是在目标成本管理具体实施过程中提出目标合同的概念
英文摘要：	After high-speed development for more than ten years, as a result of the dual effect of domestic macro-control and international financial crisis which has changed the real estate business environment, how to survive and develop real estate enterprises in our country is the most pressing issue. At the same time, with the real estate market entering the mature stage, competition among enterprises is gradually standardized, in order to become competitive in the mature markets, enterprise must have a strong profitability, and the implementation of cost leadership strategy is the inevitable way to promote profitability. How to effectively control and manage costs and enhance profitability, directly determines whether a real estate enterprises could survive and develop in the fierce competition. According to the practical work experience of the author, to build a systematic, scientific and rigorous solution to help real estate companies in the highly competitive market environment is proposed. This article makes use of the accounting methods, statistical analysis methods, comparative analysis methods etc. to study the cost management-related problems, and finally by empirical research to the Wanyi Real Estate Group to demonstrate the necessity and feasibility of taget cost management implement in China's real estate development enterprises. This paper starts the study with the theory of taget cost management ,illustrates the main problems of cost management in China's real estate enterprise, under the guidance of the taget cost management thinking, and combined with the characteristics of the real estate enterprise, it has built an taget cost management framework and specific implementation process .In conjunction with implementation of taget cost management in Wanyi group ,through empirical studies, came to the conclusion of this article: as a strategic cost management tools ,the taget cost management can effectively help enterprises control cost to achieve the expected profit, thereby helping enterprises to obtain long-term competitive edge, china’s real estate enterprises should pay attention to taget cost management and promote the application of taget cost management system. The main innovation of the paper is, firstly, pour the key principles required by market-driven cost management into the cost of real estate management and its specific process; the second is that real estate companies need to undertake the work of product differentiation and cost control task both in the design phase; the third is propose the objective -joint concept in the taget cost management implementation process.
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