【作者】 李春华；

【导师】 葛姣菊； 彭云；

【作者基本信息】 哈尔滨工业大学 ， 项目管理（专业学位）， 2017， 硕士

【摘要】 随着中国的经济迅速发展,房地产业的竞争也变得越来越激烈。但是随着国家推出抑制房价上涨的经济和政治策略,房地产产业的盈利空间越来越小,可以说,如今的房地产业的盈利情况大不如前。因此,在不影响自身产品质量的条件下,如何合理有效合理地降低工程成本,显得越来越举足轻重。首先,本文通过成本控制、目标成本管理的理论研究,以及目标成本管理评价方法的优缺点分析,确定了采用挣值分析法对目标成本管理成果进行评价的结论,并分析了B房地产公司的成本控制现状。其次,对B房地产公司目标成本管控进行了详细的分析,先从目标成本管理的4大环节入手,再用挣值分析法的原理,分别计算出传统成本管控模式及目标成本管理模式下的各大参数,并对指标参数进行对比分析。最后,对之前所计算的挣得值、实际成本、计划成本、进度偏差、成本偏差、进度绩效、成本绩效等7大指标参数,用挣得值评价曲线进行直观的分析比较,从而得出目标成本管理方式能有效地控制项目成本的结论,同时还提出了相应的建议对策及保障措施。本文通过理论与实际的结合,实现了以目标成本为核心的房地产产业的发展方面的成本管理控制,与目前中国房地产业的现状相结合,不仅对B房地产公司的成本管理控制提出了一些有效建议,同时也可以为我国现在的房地产业提供一些参考。更多还原

【Abstract】 In recent years,the competition in real estate market became increasingly fierce following the rapidly developed economy.But as the implementation of economic and political strategy that keep housing prices from rising,th e profits era of the real estate industry become more and more smaller.So the establishment of an effective cost control management becomes a key factor in the fierce competition of real estate target cost management.First of all,the paper explores theoretical studies on cost control and target cost control,analyzes the advantages and disadvantages of the assessment methods of target cost management,and concludes that the method of earned value analysis can be used to assess the fruits of target cost control,with the cost control of Real Estate B as an example.Second,the paper analyzes the target cost control of Real Estate B by beginning with the four links of target cost control,calculating various parameters under the traditional cost control mode and target cost control mode respectively by the method of earned value analysis,and conducting comparative analysis on these parameters.In the end,the paper compares the parameters of 7 indicators,which mains the earned value,actual cost,planned cost,schedule variance,cost variance,schedule performance,and cost performance.Based on that,it concludes that the target cost control method can effectively control project costs and puts forward come advice and security measures.This paper combined theory with practice,has realized the cost control management in real estate depends on the target cost management.Besides,after analyzing the present situation of the real estate in China,this paper provided some available suggestions and could be a good reference for the cost control management of real estate industry in our country.更多还原