【作者】 张晓峰；

【导师】 杨光飞；

【作者基本信息】 大连理工大学 ， 工程管理（专业学位）， 2018， 硕士

【摘要】 本文首先从论文选题的背景出发,阐述了关于目标成本与标准化成本管理的背景。其次是通过对国内、外房地产发展趋势及S房地产公司建设工程项目标准化成本管理现状进行客观的分析和研究,总结S房地产公司建设工程项目标准化成本管理现状、存在的普遍问题和重点问题及原因分析。找出核心问题,究其核心问题根源所在,有针对性的提出改进及保障措施,形成具体的研究方向。合理的制定研究方法,目的是在工作中具体解决建设工程项目标准化成本管理的实际问题。本文还通过前人的经验成果及行业文献从多元化的角度诠释了目标成本及标准化成本管理的理论,从目标入手到提出标准,再附加管理,这就是整个建设工程项目标准化成本管理三大要素,也就是“定、标、管”三为一体,将其体制化,在集团公司下属的各个项目及公司内部各个部门之间形成统一思路、统一执行。在理论的基础上,分析了S房地产公司成本管理的现状,在公司的标准化管理的发展历程和现况分析中找出该公司至发展以来的普遍问题及核心问题,对应问题、分析问题、提出解决问题的思路以及方式方法。解决问题的思路是依托行内近年来的可参考项目及S房地产公司以往开发项目实际产出数据进行收集整理,提出在集团层面的分级分档限额标准化体系,并建立标准化成本数据库,形成集团层面指导和基础标准化成本管理方案,指导该企业在各城市的标准化成本管理体系搭建和完善。最后,结合核心问题的形成根源,提出利用责任考核、激励问责以保障实施等手段实现问题解决、确保目标达成。更多还原

【Abstract】 The paper initially expounds the background of target cost and standardized cost management in the background of the selected topic of the thesis.Secondly,it studies the development trend of real estate at home and abroad and analyzes the current situation of standardization cost management of construction project in S company.Then it summarizes the S company real estate company construction project standardization cost management present situation,the existence question and the reason analysis.Aiming at the core problems,the improvement and safeguard measures are put forward to form the specific research direction and method.This method can help to solve the problems in the process of standardization cost management of construction project.The paper also explains the target cost and the theory of standardized cost management from diversified perspectives through the experience and industry literature of the predecessors.From the goal to the proposed standard,and then additional management,these are three elements of the standardization cost management of the entire construction project.It is also called " fixing,standardizing,and managing",the integrated process,forming a unified thinking and implementation among various projects under the group company and various departments within the company.It analyzes the current situation of S real estate company cost management based on the theory.In the analysis of the company’s standardization management,it finds out the general problems and core problems in the development of the company,and proposes ideas and methods to solve the problems.The solution to the problem is to refer to the projects in the industry in recent years,collect and sort out the actual output data of the previous development projects of S real estate companies,propose the standardization system of the graded quotas and the cost database at the group level,and form the group level guidance and basic standardization cost management.The program,in turn,guides the establishment and improvement of the company’s standardized cost management system in each city.Finally,the paper proposes the use of responsibility assessment,incentive accountability,implementation to achieve problem solving,ensure the achievement of goals.更多还原