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论文编号：	13034
作者编号：	2320190761
上传时间：	2022/3/8 9:44:29
中文题目：	A房地产企业Y项目目标成本管理改进研究
英文题目：	Research on improvement of target cost management of Y project in A real estate enterprise
指导老师：	王志红，朱长萍
中文关键字：	房地产开发项目；目标成本管理；成本控制
英文关键字：	Real estate development project, Target cost management, Cost control
中文摘要：	近年来，房地产热度不断增长，房价越来越高，炒房是很多人投机的首选， 这也使得房地产行业利润不断攀升，国家为了抑制这种现象，稳定房地产行业 健康正常运行，以“房住不炒”为主要基调，连续出台新政策，使得房地产市 场调控趋严，行业竞争日趋激烈。2020 年受新冠疫情的影响，整个行业比较低 迷，更是考验了各大房地产的周转能力与融资能力。在政府大环境与不可抗力 因素的双重影响下，房地产企业大多高投入低回报，要想立足获取效益，必须 对项目的质量与成本进行有效的监管，只有规范项目的成本管理，从源头上把 控成本，才能够促进企业的长远发展。 本文选取 A 房地产企业 Y 项目为案例，针对其在房地产行业发展受限背景 下连续下降的销售净利率，研究 A 企业在房地产 Y 项目开发全过程的成本管理， 发现 A 房地产企业目前在项目成本管理方面缺少系统性，无法根据目标成本管 理流程进行全方位的管理，因此造成目标成本与实际成本差额大、目标成本责 任分解不准确、目标成本执行过程随意变更和缺少措施进行成本管理等问题。 针对发现的问题，借助成本管理中的目标成本管理理论、责任成本管理理论以 及动态成本管理理论等知识为基础，为 A 房地产企业完善目前的成本管理模式， 提出相应的改进措施。首先，通过研究国内外关于目标成本管理文献得出该方 法为 A 企业 Y 项目带来的优势，其次结合企业目前的成本管理模式完善应用于 该项目的目标成本管理体系，根据目标成本管理的理论研究 A 房地产企业 Y 项 目的成本确定、分配、执行过程的控制以及有效的考核方式。同时将目标成本 管理与动态成本管理方法相结合，让动态成本得到有效控制，最终使完善后的 目标成本管理在 A 房地产企业顺利应用。
英文摘要：	In recent years, the heat of real estate has been growing, and the house price is getting higher and higher. Real estate speculation is the first choice for many people to speculate, which also makes the profits of the real estate industry rising. In order to curb this phenomenon and stabilize the healthy and normal operation of the real estate industry, the state has continuously issued new policies based on "housing without speculation", which makes the regulation of the real estate market more strict and the industry competition more and more intense. In 2020, influenced by COVID-19, the whole industry was relatively low, which tested the turnover capacity and financing ability of the major real estate. Under the dual influence of the government environment and uncontrollable factors, most real estate enterprises have high investment and low return. In order to obtain benefits, we must effectively supervise the quality and cost of the project. Only by standardizing the cost management of the project and controlling the cost from the source can we promote the long-term development of the enterprise. This paper selects project Y of A real estate enterprise as a case to study the cost management of enterprise A in the whole process of real estate project Y development in view of its continuously declining net sales interest rate under the background of limited development of the real estate industry. It is found that enterprise A lacks systematicness in project cost management and cannot carry out all-round management according to the target cost management process. Therefore, there are many problems, such as large difference between target cost and actual cost, inaccurate decomposition of target cost responsibility, random change of target cost implementation process and lack of measures for cost management and so on. In view of the problems found, based on the knowledge of target cost management theory, responsibility cost management theory and dynamic cost management theory in cost management, this paper puts forward corresponding improvement measures for A real estate enterprise to improve the current cost management mode. Firstly, by studying the literature on target cost management at home and abroad, this paper obtains the advantages that this method brings to enterprise Y project. Secondly, combined with the current cost management mode of the enterprise, it improves the target cost management system applied to the project. According to the theory of target cost management, this paper studies the cost determination, allocation, implementation process control and effective assessment methods of Y project of A real estate enterprise. At the same time, combine the target cost management with the dynamic cost management method to effectively control the dynamic cost, and finally make the perfect target cost management smoothly applied in A real estate enterprise.
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