导　　师： 王帆;陈静

学科专业： 0851

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 一般而言建筑工程安装工程的实施与管理阶段的成本的控制是房地产的成本的控制，通常是项目的管理的成本的形成、监督、控制和协调生产和操作的物质资源、人力资源成本、偏差已发生或潜在的纠正偏差，以实现成本的控制，使经济效益增加与上涨。而随着技术的不断发展，现代化的房地产开发企业的成本的控制需要进行全面控制。当前房地产的成本管控无疑已经是贯穿于整个项目的全程。 本文主要研究的内容包括：介绍了本文的研究背景，研究意义和研究目的；对于国内外的研究现状进行了分析，介绍和分析了成本概念，对于成本的控制进行了介绍，对于房地产的成本的控制进行了分析，另外，也分析了房地产成本构成，介绍了项目的管理，对于房地产开发企业的成本的控制流程进行了探讨，对于项目决策以及土地成本的控制进行了分析与探讨，从设计阶段过程，开发阶段，工程的实施与管理成本，销售，以及税收等的成本的控制分别进行了说明；阐述了房地产开发企业的成本的控制项目的确定。重点从房地产项目土地的获得，设计活动，建设，竣工决算，销售过程，管理活动等方面阐述了房地产开发企业的成本的控制的项目；典型案例分析，以XX房地产开发企业公司的N项目为例，对XX房地产开发企业公司的成本的控制思想，成本的控制体系进行了介绍，同时对N项目的成本的控制过程进行了深入探讨。 本文通过研究得到以下结论：①房地产开发企业的成本的控制应该是全过程的成本控制，成本的控制的思想需要贯穿开发项目的始终。成本的控制并不只是财务部门的职责，应该是各个部门，特别是项目前期、工程预算结算等部门的共同职责。②要针对项目的开发各过程的不同特点，在全面实施成本控制的同时，重点对项目过程中影响成本的重要因素进行控制。通过对影响成本各因素的分析，抓住重点，全面平衡，使项目的总体成本达到整体最优的目的。③以先进的成本的管理技术，房地产成本的管理由于健全的成本体制的约束，使得房地产对于目标的成本的管理的控制成果显著，另外，房地产开发企业管理层由于获得了项目的管理中成本的控制的节点，从而能够快速准确做出决策。 The cost being real estate under the control of controls general Er Yan constructionworks installation construction stage cost, being project cost formation, supervisory controlgenerally, and harmonizing the already having happened or latent correction of deviationproducing material resources, human resources cost, deviation with operation, to realize costmakes an economic effect increase by under the control of. But with the technologyuninterrupted growth, modernized real estate cost needs to be in progress under the control ofcontrol all round. That the real estate cost tube charges present is to run through the wholejourney in entire project beyond doubt already. In this paper, the main content includes: the paper introduces the research background ofthis article, research significance and research purposes; To analyzes the research status ofboth at home and abroad, introduces and analyzes the concept of cost, for the cost control areintroduced, for the cost control of real estate are analyzed, in addition, also analyzed the costof real estate, this paper introduces the project management, for the collapse of the real estateenterprise cost control process, to the project decision-making and land costs are analyzedand the control of collapse, from the design stage, development stage, the construction cost,sales, as well as the tax and so on to illustrate the cost control, respectively; Expounds thedetermination of real estate enterprise cost control project. Focus from the land acquisition ofreal estate project, design, construction, completion final accounts, sales process, this paperexpounds the management activities, etc of the cost control of real estate projects; Caseanalysis to XX real estate company N project as an example, the XX real estate company costcontrol, cost control system are introduced, at the same time N project cost control processhas carried on the deep discussion. This article through studies the following conclusions:/(1/) real estate enterprise costcontrol is the whole process of cost control, the idea of cost control runs through the entiredevelopment project. Cost control is not only the job of the finance department, should be toeach department, especially a period, common responsibility of the engineering budget andother departments./(2/) for the different characteristics of the process of project development,in the full implementation of cost control at the same time, the key to this process of the important factors that affect the cost control. By analyzing the factors that affect the cost,focusing, comprehensive balance, made to be optimal, the total cost of the item./(3/) usingadvanced management technology, the cost of real estate due to improve the system of thecost of the constraints of the cost management, and makes the real estate for the target costmanagement control of the fresh fruit, in addition, in the real estate enterprise managementdue to the project management cost control node, which can fast accurate decision making.

关 键 词： 房地产开发企业 目标成本 成本控制

分 类 号： [F299.233.42]

领　　域： [经济管理]