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论文编号：	2826
作者编号：	2120082390
上传时间：	2010/12/7 10:34:41
中文题目：	我国房地产项目成本控制研究—以仁龙房地产公司为例
英文题目：	Researches on the real estate project of China—Take Ren Long Real Estate Co. as example
指导老师：	李莉
中文关键字：	房地产项目;成本控制;目标成本法;宏观调控
英文关键字：	Real Estate Project;Cost Control;Target Costing;Macro-control
中文摘要：	房地产投资是国民经济的重要支柱产业之一，也是经济发展的晴雨表。我国房地产业的发展已经有十几年的时间了，不断公开化、透明化、规范化已经成为中国房地产业未来的发展方向。近年来，商品房价格一直居高不下，各方面反映强烈。究其原因，既有国家政策方面的原因，也有开发商管理方面的原因。2004年以来，随着国家宏观调控力度的不断加大，房地产业内竞争的日益加剧，房地产开发企业的利润空间逐渐缩小，已成为不争的事实。与此同时，土地的公开招拍挂、施工原材料价格上涨等因素，促使开发成本进一步提高。因此，房地产开发企业要想在激烈的市场竞争中立于不败之地，提高企业的核心竞争力，最大程度的获取经济收益，就必须重视项目的成本控制工作，提高企业的成本管理水平。成本控制是房地产开发企业的内功，在市场经济竞争中具有十分重要的意义，微利时代的房地产开发企业成本控制的战略意义有时甚至比规模扩张更为重要。 进入2010年，国家对房地产业的宏观调控进一步加强，房地产市场呈现出新的变化，企业面临着更为复杂多变的政治与经济形势。在这种形势下，合理控制成本，是稳定企业绩效，实现股东权益最大化的有效途径。企业只有不断的顺应形势，持续改进、创新和突破，才能获得持久的成本优势。 本文以房地产项目的成本控制问题为研究对象，分析现阶段我国房地产项目成本控制的现状，并找出存在的问题，研究企业如何在新的宏观经济形势下，更加科学、合理和有效的利用“目标成本法”对项目的成本进行控制，从而达到合理配置资源，最大限度的降低成本，增加经济效益的目的。特别地，本文还将以“目标成本法”为基础的房地产项目成本控制优化方案应用于具体的房地产项目上，以指导项目操作实践，并帮助企业合理降低成本，提高核心竞争力。 希望本文能够为房地产企业成本控制朝着精细化管理的方向发展提供建议与参考。
英文摘要：	Investment in real estate industry is an important pillar of the national economy, as well as a barometer of economic development. It has been more than ten years for the Chinese real estate development. The industry will be much more open, transparent and standardized in the future. As a high real estate price in recent years, all reflected strongly. Since 2004, the Chinese government has strengthened macro-control and the real estate development companies’ margin profit shrinking from then. At the same time, land public bidding, the price of raw materials rising and other factors led the costs increasing. Therefore, if the real estate development companies want to won the competition in the market, they must pay much more attention to the cost control and improve the cost management of their enterprises. Cost control of the real estate project in an era of thin profit is more important than its expansion of scale. The purpose of this paper is to find how to decrease the real estate project cost by using “Target Costing” method. It takes the cost control problem as the research object, analyzes the current cost control status of real estate project and identifies the problems. It also wants to help the real estate companies to find the approach to resolve these problems, so as to achieve rational allocation of the resources, reducing the cost maximum and increasing economic benefits. In particular, the paper applies the cost control proposal of real estate project that based on “Target Costing” method to specific real estate project in order to help the company to reduce costs rationally and improve their core competitiveness. There have been some new changes in China real estate market from 2010. The Chinese government continued to strengthen macro-control. The real estate enterprises will face more complex political and economic situation. Therefore, in this situation, the reasonable cost is important to stabilize business performance and maximize shareholder equity. Meanwhile, the complex and changing external environment determined that the companies have to keep the response to the situation, improve and innovate the cost control method continuously in order to obtain sustainable advantage. I hope this paper will give advice and proposal for the cost control of the real estate companies that towards the direction of lean management.
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