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论文编号：	8924
作者编号：	2120142982
上传时间：	2016/12/10 17:11:56
中文题目：	目标成本法在A房地产公司的应用研究
英文题目：	Research on the Application of Target Costing in the A Real Estate Company
指导老师：	李姝
中文关键字：	房地产企业；成本管理；目标成本法
英文关键字：	Real Estate Enterprises; Cost Management; Target Costing
中文摘要：	房地产已经成为社会各界关注的热门话题。我国房地产行业起步于20世纪80年代的初期。进入90年代后，随着我国改革开放进程的不断深化，房地产行业全面迎来快速发展的时代。如今，房地产行业成为了重要的国民经济支柱之一，同时也是地方财政收入的支撑力量。此外，房地产企业因其具有较大的资金投入、较长的开发项目周期和多元化的经营业务等特点，与其他行业相比成本管理难度更大。多年来，虽然房地产企业的成本管理趋于成熟，但有些也受到诸多条件的制约，所采用的成本管理方法和手段过于粗放，导致在竞争激烈的环境下难以立足。因此，房地产企业要想寻求长远健康的发展，就必须改变成本管理方法以适应自身的特点，加大对先进理论的探讨与应用以提升现有的成本管理水平。房地产企业的目标成本管理是一个复杂的体系，需要在实践中不断的进行修正和完善。本文从国内外对目标成本法的研究现状出发，结合成本管理和目标成本法的相关理论，重点研究目标成本法是如何在房地产企业中实行应用的。以A房地产公司为研究案例，通过对该公司X项目开发过程中成本控制的定量和定性分析，发现目标成本法在该企业实际应用中存在的诸多问题，并提出相应行之有效的完善措施。在宏观调控和竞争激烈的环境下，目标成本法为A房地产公司带来良好的成本管理效果的同时，为其他房地产企业应用目标成本法提供借鉴，并帮助企业降低成本，增强市场竞争优势。
英文摘要：	Real estate has been a hot topic in modern society. The real estate industry of China began in the early 1980s. With the deepening reform in our country since the beginning of the 1990s, the real estate industry has embraced an era of comprehensive and rapid development. Now, it has become one of the significant cornerstones for national economy as well as the support of financial revenues for local governments. In addition, the real estate enterprises are characterized by large investment, long project cycle and diversified businesses. Therefore, compared with other industries, it is more difficult to manage. Although the cost management of real estate enterprises tend to be mature in many years, some are bound by many constraints. Due to too extensive cost management methods and ways, they are hard to develop in the competitive environment. As a result, in order to seek long-term and healthy development, real estate enterprises must change the cost management methods in accordance with their own characteristics, and strengthen the research and application of advanced theory to improve the cost management level. The target cost management of real estate enterprises is a complex system, which needs to be constantly revised and improved in practice. Starting from current domestic and foreign research status of target costing and referring to related theories of cost management and target costing, this paper focuses on how target costing is applied in real estate enterprises. By taking A Real Estate Company as the research object, it finds that there are many problems existing in the actual process of applying target costing in the enterprise through quantitative and qualitative analysis of its X project. Meanwhile, it puts forward corresponding effective measures for improvement. In the context of macro regulation and fierce competition, target costing not only brings good cost management effect for the enterprise and provides references for others enterprises in terms of its application, but also helps them to reduce costs and enhance market competitiveness.
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