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论文编号：	6073
作者编号：	2120112703
上传时间：	2013/12/19 9:16:34
中文题目：	万科房地产开发项目全过程成本管理方法研究
英文题目：	Study on the Whole Process Cost Control Method of Vanke
指导老师：	戚安邦
中文关键字：	房地产项目成本管理 价值管理万科公司
英文关键字：	real estate project，cost management，supplier，Vanke
中文摘要：	随着中国经济的发展，中国房地产行业发展迅速，成为关系国计民生的重要产业。然而，中国房地产企业的成本管理水平还非常低下，严重制约了中国房地产企业的良好发展。这种现象产生的原因很多，包括中国房地产行业发展时间较短、企业重视程度不足、行业情况复杂等原因。成本管理作为现代企业管理的重要组成部分，其在地产企业的建立和完善受到越来越多企业的关注和重视。目前，绝大多数中国房地产企业的成本管理方法仍不完善，处于粗放式管理的阶段，管理手段单一、管理动作滞后等问题，导致成本价值管理的作用并没有充分体现。在当前的市场形势下，企业要生存下去必须依赖于更加专业、更为精细化的管理手段，如何将项目成本管理理论运用到企业管理实践中，帮助企业开展有效的价值管理就显得的尤为重要。本文将万科房地产开发项目的全过程管理方法作为研究对象，从项目成本管理、项目全过程成本管理的理论入手，分别分析房地产行业及行业管理的独特性继而引出万科房地产开发项目管理、项目全过程管理、项目全过程成本管理的独特性，并就万科房地产开发项目全过程成本管理在实践中摸索出的管理体系即，成本核算体系、全过程成本管理方法进行了较为详尽的研究，最后就现状中存在的问题进行了剖析，并提出改进的方案。成本管理的本质在于价值管理，万科的成本管理方法强调以支持公司运营、创造客户价值为目标来确定项目成本，开展“设计前置”、“成本对标”、”“资源规划”为核心的事前控制；以“定价约谈”、“费用管理”、“避免浪费”为核心的事中控制；以“成本后评估体系”为核心的事后控制。这一套理论体系成本价值管理的理念同时具有现实意义，值得在房地产行业内研究、推广。但同时，万科现有的成本管理方法也有它的问题，一方面成本管理应区分财务会计和管理会计两种职能，将外部财务语言同内部管理语言进行转换，让成本科目的划分更便于内部管理；另一方面，成本管理的本质既然是价值管理，就不能抛开收入预算管理只谈成本预算管理，因此本文也就这两方面的缺失进行了分析并给出相应的解决方案。
英文摘要：	With the development of economic globalization, the real estate industry of China has developed rapidly and become one of industry which effect is the national economy and the people's livelihood. But until now, the level of Chinese real estate companies in purchase management is very low. And it leads to bad effect on the development of real estate projects. This phenomena cause the result in the bad influence in development of Chinese real estate companies. There are lots of reasons, for example the period of this industry is too short，the company pay not enough attention on purchase management and the industry is so complex. As an important part of modern management theory, the construction of purchase management becomes more and more important in these companies. At present, purchase management of Chinese real estate is still not perfect. There are many problems, such as the design of purchasing process is unreasonable, the supervision function of purchase management is not fully. This will limit the function of purchase management. At the same time, purchase management is also a key line to advance quality，reduce the cost of company, which directly affects the company‘s economic interests. So it is very important to establish the system of purchase management and advance purchase management level. Firstly, the purchase management level of Chinese real estate was analyzed in this thesis Secondly, the reason of phenomenon above and the importance of advance purchase management level was analyzed. Thirdly, the thesis expatiates theory of supplier management and show how to process supplier management. Finally, the thesis summary 8 steps to constitute purchase management strategy and show the practice of Vanke in purchase management. Hopefully, this thesis can provide this thesis can provide certain reference value for perfecting the purchase management and enhancing the purchase management in the company of real estate in China. The whole process of Vanke real estate company development project management is the key point of this thesis. With the study of the theory in purchasemanagement and the whole process purchase management, the thesis analyzed the real estate industry and the uniqueness of this area, on this basis; it summarized the uniqueness of the Vanke real estate company development project management, project management of the whole process, the whole process of project purchase management. Then it took the practical management system in the whole process of purchase process of Vanke's real estate for a more detailed study, analyzed the problems and proposed an improvements plan in the end of the thesis. The essence of the purchase management is the management of value , the method of Vanke's purchase management is emphasizing taking the supporting company operations, creating customer value as the goal to determine the cost of the project, carrying out "pre-design", "cost benchmarking", "" resource planning "as the core of the pre-control;Taking"Pricing interviews", "cost management", "avoid waste" as the core of the mid-control; Taking "cost-post evaluation system" as the core of control afterwards. This theoretical system concept of the purchase management also has practical significance, it is worth promoting in the real estate industry. But at the same time, the system also has some problems, on one hand purchase management should distinguish two functions as the financial accounting and management accounting, with the conversion of the internal management language and the external financial language , the division of subjects makes the management easier; On the other hand, since the essence of purchase management is the management of value , we have to consider the revenue budget management beside the cost budget management, so the thesis also analyzed the shortage in these two parts and proposed the solution.
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