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论文编号：	2267
作者编号：	2220080640
上传时间：	2010/6/7 11:02:46
中文题目：	经济适用房目标成本控制研究
英文题目：	Study on the Target Cost Control of Affordable Housing
指导老师：	李姝
中文关键字：	经济适用房;目标成本控制;房地产
英文关键字：	Affordable housing; Target cost control; Real estate
中文摘要：	摘　要 经济适用房是我国进行房改过程中，为适应新的社会经济形势，由政府提供优惠政策，并限定建设标准、供应对象和销售价格，而推出的具有保障性质的政策性商品住房。低廉的价格是经济适用房的卖点和特点。作为房地产开发企业，要在政府、开发商和消费者三方博弈中保证自身的限定收益，成本控制尤为重要。根据经济适用房项目微利性的特点，笔者以为房地产项目成本控制方法之一的目标成本控制法对经济适用房项目的成本控制尤为适用。本文从四个方面对经济适用房目标成本控制进行了研究。 首先，本文简要介绍了目标成本控制的基本理论和特点。目标成本控制融合了目标管理与成本控制的思想，是利润计划与成本控制的综合手段。与传统的成本控制方法相比，目标成本控制将重点放在了事前控制阶段，注重产品设计，是全过程、动态的成本控制方法。 其次，在结合经济适用房特点和成本构成的基础上，从目标成本的形成及分解，目标成本的制定、责任拆分到目标成本的执行及分析考核等方面阐述了经济适用房目标成本控制的流程，并提出了论文的观点：经济适用房目标成本控制必须坚持全面性原则、责权利相结合原则和跨职能控制原则。 再次，通过应用目标成本控制的典型案例，分析了其成本控制的实施过程和存在的问题。最后，针对案例提出了在经济适用房开发过程中加强和改进目标成本控制的建议，以此希望为房地产企业在实践中提供借鉴和参考。 关键词：经济适用房;目标成本控制;房地产
英文摘要：	Abstract To meet the new socio-economic situation in housing reform of China, affordable housing is the government has introduced a commercial housing policy with protection of nature. It is provided preferential policies and limited construction standards, supply object and sales prices by the government. Low price is the characteristic and the selling point of the affordable housing. As a real estate development company, it is important to ensure their own limited benefits in the game of government, developers and consumers, and cost control is very important. According to the characteristics of the meager profits of affordable housing projects, as one of the objectives of cost control, I think the target cost control method is especially applicable for affordable housing projects on cost control. In this paper, four aspects of affordable housing target cost control were studied. First, the paper briefly introduce the basic theory and characteristics of target cost control .Target cost control contains target management and cost control, which are integrated methods of profit plan and cost management. Compared to the traditional method of cost control, target cost control method is whole process and dynamic cost control which focused on the pre-control phase and products design. Then, combined with features and cost structure of affordable housing, affordable housing target cost control process was expatiated on from the formation and decomposition of target cost, target cost of development, responsibility to the target split the cost of implementation and the aspects of assessment. What's more, the author supplies his attitude: the target cost control of affordable housing must be insist on comprehensive principle, responsibilities and profits principle, and cross-functional control principle. Subsequently, the author analyzes the implementation of cost control and problems based on the application of typical cases. Finally, connecting with typical cases，the paper puts forward a proposal of strengthening and improving cost control objectives in the process of affordable housing development to provide references for real estate companies in practice. Key words: Affordable housing; Target cost control; Real estate
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