【作者】 侯静；

【导师】 孔凡文；

【作者基本信息】 沈阳建筑大学 ， 工程硕士（专业学位）， 2017， 硕士

【摘要】 如今,房地产市场正在发生深刻变化,诸多房地产企业正在积极寻求新的行业发展模式,以适应市场的发展变化。降低成本是房地产企业提高市场竞争力的根本途径,传统粗放式的成本管理模式已经不能适应当前的市场形势,房地产企业正在寻求一种高效的成本管理方法。本文主要探讨了目标成本管理方法的实际应用,以房地产开发项目为研究对象,项目开发过程为主线,构建了房地产开发项目目标成本管理体系。首先,本文进行了大量的基础理论研究。通过阅读大量的国内外研究文献的基础上,对房地产开发项目目标成本管理进行阐述,也为后面章节的实证分析奠定了理论基础。其次,本文主要是在大量理论分析的基础之上进行实证研究。实证研究主要以龙岗花园项目为例,运用目标成本管理方法对本项目的成本实施管理。实证研究部分构建了目标成本管理体系,该目标成本管理体系分为四个基本环节,第一个环节主要是目标成本制定,主要运用倒扣测算法以及假设开发法,确定目标成本;第二个环节是目标成本分解与落实,该环节是依据新纪元公司的合约规划体系将目标成本进行进一步的分解与落实,确保目标成本的执行有据可依;第三个环节是目标成本动态控制,该环节主要运用动态控制原理对项目成本进行实时把控,并与目标成本进行对比,及时发现偏差,分析偏差原因,并采取相应的措施;第四个环节是目标成本考核与评价,该环节主要是针对目标成本管理的结果进行总结,评价目标成本管理效果,总结经验教训。本文将该目标成本管理体系引用到龙岗花园项目的成本管理当中,并对实际的管控结果进行总结。最后,本文在目标成本管理的实施效果的基础上,提出提高目标成本管理水平的对策建议,希望能够为广大的房地产企业提供参考。无论是理论上还是实践上,本研究对房地产行业的成本管理都有非常重要的指导意义。一方面,将目标成本管理理念成功应用于房地产行业中,并通过在实际案例中的应用,对目标成本管理方法有所拓展,并且,对龙岗花园项目的成本管理起到指导作用;另一方面,通过龙岗花园项目目标成本的计划和控制,进一步说明目标成本管理方法在房地产行业中的应用,对当前形势下的房地产企业具有现实的指导意义。更多还原

【Abstract】 Nowadays,the real estate market is undergoing profound changes,many real estate enterprises are actively seeking new business development model to adapt to the changes of the real estate market.As real estate enterprises,reducing costs is the basic way of improve market competitiveness,the cost of traditional extensive management pattern already could not adapt to the current market situation,real estate enterprises are seeking a highly efficient management methods.This paper mainly discusses the practical application of target cost management method,the real estate development project as the research object,the project development process as the main line,builds the target cost management system of real estate development project.First,fundamental research in this paper.By reading a large number of domestic and foreign research literature,the real estate development projects target cost management is expound,also for later chapter laid a theoretical foundation for empirical analysis.Secondly,this article is mainly on the basis of a large number of theory analysis for the empirical research.Empirical study mainly in Longgang garden project as an example,the use of target cost management method on the project cost management.Empirical research part constructs the target cost management system,and the target cost management system is divided into four basic link,the first part mainly is the target cost,mainly using the method of torque measurement and hypothetical development method,determine the target cost;The second part is the target cost decomposition and implementation,the link is on the basis of a new era company will target cost contract planning system for further decomposition and implementation,ensure the implementation of target cost according to the can depend on;The third part is the target cost dynamic control,which uses the principle of dynamic control to the real-time control of project cost,and compares with the target cost,timely find deviation,this paper analyzes the reasons of deviation,and takes the corresponding measures;The fourth part is target cost assessment and evaluation,the link is mainly summarizes the results of the target cost management,evaluation of target cost management effect,summarizes the experience and lessons.This article will refer to the target cost management system to Longgang garden project cost management,and summarizes the practical control result.Finally,puts forward countermeasures and suggestions of improving the level of target cost management on the basis of the effect of target cost management,this article hopes to provide reference for the majority of real estate enterprises.Whether in theory or in practice,this research has a very important guiding significance on cost management of real estate industry.On the one hand,the target cost management concept has been successfully used in the real estate industry,through the actual case,the application of the target cost management method to develop,the target cost management concept plays a guiding role in the cost of Longgang garden project management.On the other hand,through the planning and control of target cost in Longgang garden projecet,further illustrates the application of target cost management method in the real estate industry is of great realistic significance on the current situation of the real estate market.更多还原