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论文编号：	362
作者编号：	052111
上传时间：	2008/1/6 0:30:34
中文题目：	房地产开发项目成本控制研究
英文题目：	The research of cost control o
指导老师：	邱立成
中文关键字：	房地产开发 成本控制 项目
英文关键字：	Real Estate Development Cost
中文摘要：	近年来，尽管国家针对房地产行业采取了诸多宏观调控措施，房价还是呈现持续攀升势头，使其成为全社会关注的焦点，并直接影响到我国经济、社会的健康、稳定发展。降低或稳定房价主要有两种举措，一是国家有针对性地对房地产行业进行宏观调控，抑制房价过快上涨；二是开发商实施低成本战略，维系房价的稳定。从2004年至目前，尽管国家采取了一系列宏观调控措施，从“国八条”到“国六条”，从加息到提高银行存款准备金率，从征收二手房转让个人所得税到两个70％，再到征收土地增值税等等，我国各大中城市的房价还是一路飙升，宏观调控的效果并不明显。在此种背景下，开发商实施低成本战略，加大成本控制力度，已经成为降低或稳定房价最根本、最直接的途径。 此外，目前大多数开发商并未意识到成本控制的重要性，或者是意识到了，却没找到正确的策略和措施。作者试图从理论联系实际的角度出发，对房地产开发项目成本控制的体系建立和策略制定进行分析，期许对当前中国房地产开发项目成本控制工作实践能带来指导意义。 依据成本控制相关理论，本文对房地产开发项目成本控制体系的构建，以及开发各阶段成本控制的策略制定，作了详细的探讨与分析；指出了成本控制体系设计、构建的重要性，明确了针对当前房地产开发项目成本控制不足的解决策略。文章首先对成本控制的相关理论在房地产开发中的应用进行了分析，其次依据相关理论对房地产开发项目成本控制体系的构建提出了指导性的建议，继而针对目前房地产开发项目成本控制所存在的不足之处，结合房地产成本控制实践，提出了房地产开发项目各阶段成本控制的策略。最后，对天津B公司B－Castle项目成本控制进行了案例剖析，并给出了相关的成本控制对策建议。
英文摘要：	In recent year, housing price keeps rising although state had already sponsored a series of actions to control. The higher price of housing had become a focus and negatively impacted our economic society. There are two strategies to decreasing and stabilizing the price. One is specific macro-control of the real estate industry, the other one is pushing the developer decrease the cost. However, the government take a serious actions from “State eight Rules” to “State six Rules”, from interest enhancing to national deposit ratio increasing, from second-hand house alienation income tax implementation to “2.7%”, to land value-added taxation actualizing, the housing price increase dramatically. But, there had no more effect. Therefore, taking more attention on cost control by the developers has been the most way to decrease and stable the price of housing. Most developers are not aware of the importance of cost control, or have not take any effective strategy and actions even they are aware of. The thesis is expected to guide the cost control practice by analyzing cost control system and strategy making of developed project, under the way of theory link to practice. The thesis particularly describes and analyzes the constructing of developed project cost control system and decisions making of each project phases. The thesis points out the importance of cost control system designing and structuring, clarifies the present cost controlling weakness improvement opportunities. The thesis analyses the application of cost control methodology on developed project, gives a guiding suggestion to cost control system structuring, and gets cost control strategy on each real estate developed projects phases on the current cost control weaknesses by considering the real estate enterprise’s practices. In the end, the thesis analyzes the B-Castle project cost control system of B company, and gives a particular cost control suggestion.
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