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论文编号：	1329
作者编号：	2120072271
上传时间：	2009/12/24 10:33:53
中文题目：	房地产开发项目目标成本管理研究
英文题目：	real estate development project target costs management
指导老师：	于仲鸣
中文关键字：	房地产 开发项目 目标成本管理
英文关键字：	real estate development project target costs management
中文摘要：	摘 要 我国房地产行业经过多年的发展,已成为国民经济的支柱产业。自2007 年下半年以来,房地产市场波动加大，企业间的竞争日益激烈。面对严峻的市场环境，房地产开发企业如果要取得良好的投资收益,必须合理降低开发成本。因此，高效的成本管理对促进房地产企业快速稳定的发展意义重大。 本文运用目标成本管理的理论，结合国内房地产企业的实际情况，针对房地产开发项目成本管理的特点，总结归纳出了房地产开发项目目标成本管理体系与管理方法。本文的研究目的在于提高房地产企业的成本管理水平，有效降低开发建设成本，提高投资收益。 本文采用了文献阅读、案例分析、企业调研和比较分析等研究方法。 全文共分为六章，第一章为绪论，主要是提出问题，说明选题的意义，阐述房地产开发项目成本管理的研究现状、路线和内容等；第二章对论文中应用到的相关理论进行了回顾；第三章在分析了房地产开发项目成本构成的的基础上，针对其特点，提出并阐述了目标成本管理体系；第四章阐述了基于目标成本管理体系的管理方法。第五章通过新东购物广场项目的成本管理的实际案例分析，对研究成果进行了验证。第六章结论，主要介绍了本文的研究成果及不足之处。 关键词：房地产 开发项目 目标成本管理
英文摘要：	Abstract Through so many years’ developing of real estate in our country, real estate has been our country’s supported industry. Since July of 2007,the real estate market had been fluctuating quickly, the competition among companies had been more intense. Facing to the austere market environment, if real estate development companies want to keep higher profit margin, they must reduce their development costs reasonably. So ,the effective costs management will promote real development companies develop quickly and steadily ,and the effect will be great. This article uses the theories of overall costs management and target costs management, combining the current situation of real estate companies in our country, aiming at real estate development and instruction projects, point out the modes and methods of target costs management. The purpose of it is to improve the real estate companies’ costs management level, to reduce the development and instruction costs effectively., to improve investment profits. This article uses documents reading, cases analysis, companies investigation and research and compare analysis to be the research methods. This article includes six sections. The first section is introduction which point out the problems , illustrate the significance of selecting this subject and elaborate the reach current situation, route and contents and so on. The second section is a review about the related theories used in this article. The third section analyzes the real estate development subjects’ costs constitution, aiming at its feature, elaborating and pointing out target costs management mode and related organization structure. The fourth section elaborates the management flows and methods which base on overall target costs management mode. The fifth section is a real case analysis about project’s costs management of Xindong shopping mall which is developed by Xindong real estate company. The final inspects and verifies the research results. The sixth section is a conclusion which is major in introducing this article’s research results and weaknesses. Key words: real estate development project target costs management
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