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论文编号：	4778
作者编号：	2120102622
上传时间：	2012/12/11 15:55:07
中文题目：	价值导向的津塔项目成本管理方法研究
英文题目：	Research on Value-Orientated Cost Management Methods of Jinta Project
指导老师：	戚安邦
中文关键字：	房地产开发项目；成本管理；价值导向
英文关键字：	real estate development projects; cost management;value orientation
中文摘要：	本文通过对项目成本管理、价值工程等相关理论的研究和系统梳理，并从天津津塔项目成本管理方法中得到启发，大胆提出房地产开发项目成本管理应以项目价值保障和提升为目标，并在价值导向下构建更为完善的项目成本管理基本模型。在这一模型的指导下，全面分析案例项目在成本确定及控制等方面的实践经验和效果，归纳出价值导向下的项目成本确定和成本控制的基本方法和工具。在构建价值导向下的成本管理方法和工具体系过程中，需要根据相关理论和案例研究的成果或结论对所构建的体系模型以逻辑支持。这些研究成果主要包含以下相互关联的四个方面：一、项目成本管理的出发点和归宿是项目价值的保障和提升；二、达到或超过项目价值预期是项目的综合性或整体目标，项目的价值可以用项目内部收益率（IRR）来反映；三、项目成本目标的确定应遵循价值导向、局部服从整体、互动与平衡及风险评估原则，并通过“四步互动”获得；四、价值导向下的成本控制措施应该是一揽子解决方案，实施措施的效果应该以项目内部收益率的变化为评价标准。正是基于以上研究结论，使得在此基础上提出的价值导向下项目成本管理模型以及在模型指导下构建的管理方法和工具体系成为本论文的创新点。总而言之，本文在房地产开发项目成本管理方面通过对研究成果或结论的应用，提出了价值导向下的项目成本管理基本模型，并构建了更为完善的在价值导向下的成本管理工具体系。使我国房地产开发项目成本管理实践又向前迈出了坚实一步，使房地产项目成本管理从“控制型”向“价值创造型”转变得以实现。
英文摘要：	Through the research and system analysis of theory of project cost management, value engineering, and from the case project cost management methods, this paper boldly proposed cost management of real estate development project should be targeted to guarantee and enhance the project value, and constructed a basic model of a more comprehensive value-oriented project cost management. Under the guidance of this model, this paper thorough analyzed the practical experience and effect of the case project on determining and of controlling the project cost summed up the basic value-oriented methods and tools of determining and of controlling of project cost. In the process of building value-oriented cost management methods and tools, the system model built need logical support of results or conclusions of relative theory and case studies. These studies result mainly contains the following interrelated four aspects: Firstly, the starting point and end point of the project cost management is to guarantee and enhance the value of the project; Secondly, the comprehensive or overall objective is to meet or exceed the expected value of the project, and the value of the project can be reflected by internal rate of return (IRR) ; Thirdly, the determination of the cost objectives of the project should follow the value-oriented, part submit to whole, interacting and balance, risk assessment principle, and obtained through a four-step interaction; Fourthly, value oriented cost control measures should be a package of solutions, the effect of implementation of measure should be based on changes in the project's internal rate of return as evaluation criteria. Based on the above research findings or conclusions, value-oriented cost management model proposed based on that and management methods and tools system built under the guidance of the model become Innovative Points of this paper. In conclusion, by application of research results or conclusions of the real estate development project cost management, this paper presented the basic model of the value-oriented project cost management, and built a more complete value-oriented cost management tools system. A solid step forward in China's real estate development project cost management practices and cost management of real estate projects turns from the "controlling" to the "value-creating".
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