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论文编号：	987
作者编号：	2220070569
上传时间：	2009/6/8 9:33:47
中文题目：	基于目标成本管理的房地产开发企
英文题目：	Target cost management in real
指导老师：	李姝
中文关键字：	目标成本管理;房地产;成本控制
英文关键字：	Target cost management;Real es
中文摘要：	随着我国房地产市场不断规范，专业化水平越来越高，分工越来越细，房地产开发企业的竞争也日趋激烈。房地产开发企业如何在激烈的市场竞争中生存和发展下去，有效的成本管理是一个关键性因素，成本管理的好坏取决于成本管理方法。要在众多成本管理方法中寻求最有效、最合适的方法是房地产开发企业成本管理中的一个难题。通过与传统成本控制方法比较，笔者认为目标成本管理比较适合房地产开发企业。本文就房地产开发企业的目标成本管理进行了研究。 首先，分析目标成本管理理论及其特点。目标成本管理融合了目标管理与成本控制的思想，是利润计划与成本管理的综合手段。与传统的标准成本控制方法比较，目标成本管理将关注点放在产品的设计阶段，是全过程、全方位的成本管理。而忽视产品设计阶段正是房地产开发企业成本控制中的薄弱环节，是急需解决的现实问题。因此，目标成本管理在房地产开发企业实施便有了现实意义。 论文接着分析了房地产开发企业及其产品的特点，分析了当前房地产开发企业成本管理中存在的问题及问题产生的原因，结合目标成本管理的特点和管理模式，提出论文的观点：房地产开发企业实施目标成本管理必须坚持市场导向原则、顾客满意原则、全面成本管理原则、成本效益观和源流管理原则。房地产开发企业的成本管理应从粗放型的管理向精细化的方向发展。在了解了房地产开发企业成本管理特点之后，论文着重介绍了房地产开发企业目标成本管理的具体实施流程。从房地产开发企业开发项目目标成本的制定、优化、分解到目标成本的执行及分析考核，形成了一个封闭有效的管理系统。 随后，通过典型案例进一步论证了论文的观点，对其他房地产开发企业有很好的借鉴作用。最后对论文结论进行了总结，并指出了论文存在的不足之处和以后努力的方向。
英文摘要：	With normative of China's real estate market , the level of specialization is increasing, the division of labor is getting smaller, and the competition between real estate enterprises is getting fiercely .How can a real estate enterprise survive and develop in the fierce market’s competition, the efficient cost management will be a key factor. and the effect of cost management depends on the method of cost management. It’s difficult to find the most effective and most appropriate method among many cost management for real estate business management. By comparison, the author of paper believes that target cost management is fitter than other cost management in real estate enterprises. The paper focuses on target cost management in real estate enterprise. First of all, the author of paper analyzes the theory of target cost management and characteristics. target cost management contains target management and cost control, which is integration of profit plan and cost management. Compared with traditional methods of cost control, the cost management focuses on the design stage, which is a whole processed and directional cost management. However, we neglect design stage in the process of cost management often, It’s must be pay more attentions to it and solve it. Therefore, actualizing target cost management has a practical significance in the real estate enterprises. Secondly, the author of paper analyzes the real estate enterprises and their characteristics of the product, the problems and the causes for current cost management in real estate enterprise, and combines with characteristics of the target cost management and management models, the author advances point view of the paper: actualizing target cost management must adhere to the principle of market-oriented, the principle of customer satisfaction, the principle of full cost management, the principle of original management and cost-effective concept. cost management should be change from coarse management to fine management. After understanding the characteristics of the real estate business, the paper expatiate implementary progress of cost management in real estate enterprise. To make the target cost of design stage, to optimize and analyze target cost, to put it in practice, to check, those of which form a closed and efficient management system. Finally, the analysis of typical case can explain the view of paper further. It’s very useful for reference to other enterprises. Above all, the author makes conclusions and advances some limit and directions.
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