【作者】 李晓峰；

【导师】 王广月； 李海东；

【作者基本信息】 山东大学 ， 项目管理（专业学位）， 2020， 硕士

【摘要】 近年来,国家加强对房地产市场的宏观调控政策,房地产行业开发利润逐步下滑,目标成本管理作为规划企业利润的“利器”,已成为企业管理重点。但目前房地产企业对目标成本管理存在诸多问题,如目标成本编制不合理、动态监控不力、优化动作缓慢等。伴随着计算机技术、网络技术及信息技术的迅速发展,信息化在各领域不断地向深度和广度推进。因此,本文在借助信息化系统平台的基础上,对房地产开发项目目标成本动态管理进行分析和研究,旨在促进房企在运营过程中有效实现目标成本信息化动态管理,强化目标成本管理力度。本文主要采用提出问题、分析问题、解决问题的研究脉络,理论研究和实例应用相结合,将信息化系统构建体系置于具体项目当中,从而在实践中更好地展现成本管理信息化的应用,为行业内其他房企实施该管理方法提供依据。首先,本文基于目标成本管理以及信息化理论研究,分析目标成本动态管理的必要性,对目标成本信息化系统动态管理内涵进行界定分析,通过梳理文献资料、德尔菲法(专家调查法)分析了信息化系统动态管理的可行性与实用性。其次,本文通过因果分析法(鱼骨图分析法)描述案例企业成本管理现状,梳理存在的问题和分析原因,利用倒推法推导拟开发项目目标总成本,通过企业内部限额、定额指标等分解目标总成本等方法编制和优化目标成本,依据信息化系统动态管理的思路及方法,利用ERP系统设置5个系统模块对目标成本实施动态监控,为保障系统运行,同时制定了目标成本的责任管控,调整制度流程,考核机制相关配套措施。最后,对实施目标成本信息化系统管理进行了后评价,通过目标成本与结算成本的对比分析验证信息化系统应用成果。更多还原

【Abstract】 In recent years,the state strengthens macro-control policies on the real estate market,and real estate industry development profits gradually decline.As a profit planning tool,target cost management has become the focus of enterprise management.However,there are many problems such as slow optimization,unreasonable target cost compilation and lack of effective means of dynamic management in real estate enterprises.With the rapid development of computer technology,network technology and information technology,informationization is advancing in depth and breadth in various fields.In order to help real estate development enterprises achieve the goal of information cost management and improve the level of cost management,based on the information system platform,this paper carries out a research on the information system management of target cost of real estate development enterprises.Firstly,based on target cost management and information theory research,this paper analyzes the necessity of dynamic management of target cost,define and analyze the connotation of dynamic management of target cost information system,then analyzes the feasibility and practicability of dynamic management of information system by combing literature and Delphi method.Secondly,this paper describes the current situation of the case enterprise’s cost management through causal analysis(fish-bone diagram analysis).Sort out the existing problems and analyze the causes.Deducing the total target cost of the proposed development project by the regression method,To compile and optimize the target cost by decommissioning the total target cost through internal quota and quota index.According to the idea and method of information system dynamic management,5 system modules are set up to dynamically monitor the target cost through calculation of ERP system.At the same time,this paper establishes responsibility control of target cost,adjusts the institutional process,and assesses the related supporting measures mechanism.Finally,this paper evaluates the information system management of the post-evaluation.The actual application results of the information system are verified through the comparative analysis of target cost and settlement cost.更多还原