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论文编号：	9624
作者编号：	2120152953
上传时间：	2017/12/7 22:24:50
中文题目：	S房地产公司成本控制及优化管理研究
英文题目：	A Research on cost control and optimization management of S Real Estate Company
指导老师：	张晓农
中文关键字：	目标成本法；作业成本法；成本动因；成本管理
英文关键字：	target costing; activity based costing;cost driver;cost management
中文摘要：	房地产行业经过快速的发展阶段和当前的行业规范和整合，正从极高回报率的收益情况进行回归。这主要是由于国家调控和投机行为的减少，使得销售价格的增长速度得到了一定的限制。虽然市场整体预期依然是乐观的，但市场的重新洗牌正在酝酿，一些盈利能力差，资本回收慢的房地产企业势必将会被市场淘汰。成本优化管理是房地产企业转型升级，进行整体提升的必然选择。目标成本法、作业成本法是目前先进的成本管理方法，目标成本法注重事前控制，作业成本法重点是事中、事后控制。目标成本法广泛运用在各个行业，但作业成本法在国内主要在生产制造业中使用，两者结合在房地产行业中运用是个大胆的尝试，两种成本管理方法的结合对于提高房地产企业的盈利能力和成本利用效率上需要通过实践进行检验。 S公司是一家具有很强成本管理意识的房地产企业，经营以高端住宅和商业综合体为主的地产项目。S公司在各项目已经采用目标成本法的情况下，为了改进成本管理模式，提高企业盈利能力，因此希望引入作业成本法进行成本核算，并能对改进方向有明确的指向性。此外，通过将目标-作业成本法结合成一个完整的成本管理体系，S公司希望将这样的管理方法推行到所有的项目中去。通过项目D的尝试，S公司初步形成了利用作业成本法的成本动因理论对目标成本的制定施以辅助的功能，确定更加详尽的目标成本，再利用作业成本理论对重点作业中心进行成本核算，找到更优的设计、建设以及考核方案。通过引入两种成本管理方法在S公司应用的实例分析，期望对今后S公司和同类房地产公司在成本管理优化的方法选用上有所启示，促进这种先进的成本核算和管理方法在实务中的应用，为提高该类企业的成本管理水平做一些努力和尝试。
英文摘要：	The real estate industry, after a rapid development phase and current industry norms and integration, is returning from the return of extremely high returns. This is mainly due to the state regulation and reduction of speculation, making the growth rate of sales prices have been limited. Although the market is expected to remain optimistic overall, the market will be reshuffled, those poor profitability, slow capital recovery real estate enterprises will be eliminated by the market. Cost optimization management is the inevitable choice for the overall upgrading of the real estate enterprises. Target costing and activity based costing are the advanced methods of cost management at present. The target cost method pays attention to the prior control and the activity-based costing method focuses on the control of the post and after the event. The target costing method is widely used in various industries, but in China ABC is mainly used in manufacturing industry, it is a bold attempt to use these two methods in the real estate industry. Whether combining these two cost management methods can improve real estate enterprise profitability and the efficiency of cost needs to be tested by practice. The S real estate enterprise has strong cost management consciousness. It operates real estate projects with high-end residential and commercial complexes. S company uses the target cost in each project, in order to improve the cost management mode, improve the profitability of the enterprise, therefore it is the hope that the introduction of activity-based costing method in cost accounting can have a clear direction for improvement. In addition, by combining the target activity costing with the ABC approach with a complete cost management system, S company wishes to implement such a management approach in all projects. By analyzing the project D, S company formed a preliminary theory of cost driver using the activity-based costing method of target cost formulation with auxiliary functions, determine the target cost more abundant, then using the theory of activity based costing ,the key work center, to find a better design, construction and inspection plan. Through the example of introducing two kinds of methods of cost management in company S application analysis and expectation on the future of S company and similar Real Estate Company has enlightenment in cost management optimization methods, promote the application of this advanced cost accounting and management methods in practice, then take some effort and attempt to improve the level of cost management of our enterprises.
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