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论文编号：	15522
作者编号：	2320224277
上传时间：	2025/6/16 11:06:14
中文题目：	G房地产企业项目成本管理优化研究
英文题目：	Research on improvement of project cost management in G real estate enterprise
指导老师：	刘志远
中文关键字：	房地产企业；成本控制；项目成本管理
英文关键字：	Real Estate Enterprise; Cost control; Project Cost Management
中文摘要：	房地产行业的健康发展对促进民生发展、带动相关产业、吸纳整体就业、持续提高社会总需求有重要影响。随着我国房地产行业环境的不断变化与业内竞争的日趋激烈，成本控制工作对于房地产企业的重要性水涨船高，而项目成本管理在其中扮演着举足轻重的角色，如何提升项目成本管理质效，是房地产企业增强整体竞争力、实现可持续发展的关键课题。 本文选取G房地产企业为研究对象，采取文献研究、调查访谈与案例分析相结合的方法，系统梳理大量国内外相关理论文献与实证案例，以A商业广场建设项目为例分析G企业项目成本管理现状得知其当前的管理成效难以适应行业环境变化与自身规模扩张的需求，导致其目前项目成本管理缺乏力度，出现成本目标编制的结构性失衡、执行过程的流程性漏洞、责任考核机制的权责分配失准等问题。针对以上问题分析原因，结合目标成本管理、全过程成本管理、动态成本管理等理论为G企业制定切实可行的项目成本管理优化措施，包括优化成本目标编制与成本数据支撑、完善执行过程的动态成本管控、细化责任分解与考核反馈等，以期解决G企业项目成本管理现存问题，实现成本控制精细化的目的，并为其他类似企业项目成本管理的应用提供一定的参考价值。
英文摘要：	The stable development of the real estate industry has a significant impact on promoting people's livelihoods, driving related industries, absorbing overall employment, and continuously increasing total social demand. With the continuous changes in the environment of China's real estate industry and the increasingly fierce competition within the industry, the importance of cost control for real estate enterprises has been growing. Project cost management plays a pivotal role in this context, and how to enhance the quality and efficiency of project cost management is a key issue for real estate enterprises to enhance their overall competitiveness and achieve sustainable development. This thesis examines G Real Estate Enterprise, utilizing literature review, surveys, interviews, and case studies to analyze its project cost management. Taking the A Commercial Plaza construction project as an example, the thesis analyzes the current status of project cost management in G Enterprise. It is found that the current effectiveness of project cost management in G Enterprise is difficult to adapt to the changes in the industry environment, resulting in institutional deficiencies and structural imbalances in cost target formulation, procedural vulnerabilities and systemic risks during the execution phase, as well as distortions in incentive mechanisms within the responsibility breakdown and performance evaluation system. In response to these problems, the thesis analyzes the reasons and combines theories such as target cost management, whole-process cost management, and dynamic cost management to formulate feasible optimization measures for project cost management for G Enterprise. These measures include optimizing target cost preparation and cost data support, refining performance appraisal feedback, etc., with the aim of solving the existing problems in G Enterprise's project cost management, achieving the goal of refined cost control, and providing some reference value for the application of project cost management in other similar enterprises.
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