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论文编号：	9693
作者编号：	2120152899
上传时间：	2017/12/8 19:27:20
中文题目：	G公司A房建工程项目目标成本管理研究
英文题目：	Study On Target Cost Management of A Housing Construction Project in G Company
指导老师：	王志红
中文关键字：	房地产开发项目；目标成本；目标成本管理
英文关键字：	Real estate development project; Target cost; Target cost management
中文摘要：	随着经济的快速发展，我国房地产行业也因此受益，各大房地产公司蓬勃发展。然而在社会主义市场经济条件下，政府的宏观调控，房地产行业环境在不断变化。另一方面，经济的发展促进了竞争的加剧，房地产行业必须面临激烈的市场环境的变化，大多数企业面临的最现实的问题就是怎样保持生存和发展。企业只有拥有较强持续的盈利能力，才能在成熟的环境中保持企业的核心竞争力，实行企业的成本管理是必要的方法。房地产企业要改变现在传统的经营模式，由粗放型向集约型的经营方式的改变，才能更好的实现利润最大化和股东价值最大化。文章首先建立在对大量文献的阅读和研究的基础上加以展开。以对G公司A项目所采取的目标成本管理的模式进行详细阐述，以房地产企业的开发流程为线索，在设计阶段确立和优化目标成本，然后对目标成本进行分解，接着将目标成本分解到各类合同里。在目标成本的考核阶段，把原先确定好的目标成本和在项目执行过程中发生的动态成本比较，对二者的差异分析原因得出结论。另一方面文章对项目实施目标成本管理过程中存在的设计阶段管理力度不够、目标责任的落实不明确和动态管理不及时等一系列问题进行剖析，分析问题的表现和与之相关的理论。最后，针对项目存在的问题，本文给出了相应的解决措施和保障机制，详细阐述了在房地产企业在运用目标成本进行管理时，应该注意问题和相应的解决对策，包括加大设计阶段的考察应对成本偏差、完善目标成本的分解与责任落实和加强项目中动态成本的监控和考核机制。本文的研究目的旨在为G公司提供一个具体可行、易于操作的房地产开发项目目标成本管理方法。合理运用目标成本管理的方法，提高企业的成本管理水平，同时提高企业的核心竞争力。
英文摘要：	With the rapid development of economy, China's real estate industry has benefited a lot. And the real estate company developed vigorously. However, under the socialist market economy as well as the government macroeconomic control, the real estate industry environment is constantly changing. On the other hand, because of the development of economy, the real estate industry have to face the fierce market environment change, most companies facing the most realistic problem is how to keep the survival and the development. Enterprises with strong profitability, to keep the enterprise core competitive ability in the mature environment. It is necessary to control enterprise costing management method. To change the traditional management pattern, Real estate enterprises’ management change in the way, can better realize the profit maximization and maximize shareholder value. Firstly, the article is based on reading and research on the basis of a vast amount of literature. Taken to G company A project target cost management model describing in details. In order to in the form of the development process of real estate enterprises, establishment and optimization of target cost at the design stage, and then decomposition of target cost, then the target cost decomposition into all kinds of contracts. In the evaluation stage of the target cost, the original good target cost and dynamic cost incurred during the process of project implementation, concluded that the cause of the difference analysis. And then this paper analyzes the problems such as the lack of management stage and the lack of dynamic management in the process of implementing target cost management in this project, analyzing the performance of the problem and the analysis associated with it. Finally, according to the problems of the project, this paper gives the corresponding solutions and guarantee mechanism, elaborated in the real estate enterprises to use the target cost of management, should pay attention to the control activities and stages. It includes the cost of investigation to increase the design phase deviation, improving target cost decomposition and responsibility implement, strengthening the dynamic cost in project monitoring and evaluation mechanism. The purpose of this paper is to provide a concrete and feasible method for cost management of real estate development project. The effective management of project target cost also improved the cost management level of the enterprise and improved the core competitiveness of the enterprise.
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