I 摘要 近几年以来，政府为抑制房价过快上涨，出台了一系列措施，如土地拍卖出 让、税收调整供给控制政策和限购、限贷、大面积开发保障房等重要手段。房地 产行业竞争加剧，房地产企业盈利能力普遍下降。国家要解决中低收入人群住房 难问题，房地产公司也要顾忌自身的良性发展，公司要相应的提高综合盈利能力。 与利润相关的因素较多，目前房地产开发费用所占比值较高，强化成本管理可以 提升房地产公司的利润水平，促进此类企业得到长久稳定的发展。本文以CJ房地 产企业的保障房为研究对象，对保障房开发成本进行全面的解析。主要使用文献 综述法，根据时间节点阐述各国房地产保障房开发成本管理探究的结论，为本文 探究提供理论内容；使用案例研究法，对CJ房地产企业保障房一期的成本管理出 现的问题开展全面且细致的探究，制定出对应的改进策略。 本文主要被划分成五部分：第1章是绪论内容，重点阐述研究内容、具体方 法、文献综述等；第2章的主要内容是介绍理论基础以及采用的方法，并且对关 键的概念进行解释，比如房地产项目管理、开发成本管理保障房成本管理等，并 且还对房地产保障房成本各方面的内容进行了介绍，对成本管理的主要方法进行 整理和总结；第3章是CJ房地产企业保障房开发成本管理实际情况，提前对当前 CJ公司和保障房以及保障房成本管理特点进行大致的阐述，之后从五个方面对保 障房开发成本管理现状进行分析，依次为成本管理机构、成本组成、方案成本测 算和管理、执行成本编制和管理；再次第4章为CJ房地产公司保障房开发成本管 理评价，首先对保障房开发成本管理问题进行调研，针对调研结果进行分析，分 析其在具体成本管理中出现的问题和形成因素；第5章是该企业保障房开发成本 管理优化以及改善的合理方案，基于出现的现实问题修订出可执行的、高效的处 理措施。 本文探究结论可以提高CJ房地产公司保障房的成本管理，也可为其他相关企 业的成本管理提供了决策参考。 关键词：保障房；开发成本；成本管理Abstract III Abstract In recent years, the government has introduced a series of measures to curb the excessive rise of house prices, such as land auction, tax adjustment, supply control policy and purchase restriction, loan restriction, large-scale development of security housing and other important means. Competition in the real estate industry has intensified, and the profitability of real estate enterprises has generally declined. The state should solve the housing problem of low-income people, and real estate companies should also be concerned about their own sustainable development, and improve the profitability of real estate companies accordingly. The cost of real estate development is the main factor affecting profits. Strengthening cost management is an important means for real estate enterprises to achieve sustainable development and enhance their profitability. This paper takes the security housing project of CJ Real Estate Company as the research object, and deeply studies the development cost of security housing project. Firstly, using the method of literature review, this paper summarizes the domestic and foreign literatures on the cost management of the development of real estate security housing projects, and finally determines the theoretical basis of this study; using case study method, this paper makes a thorough and detailed study on the existing problems and improvement strategies of the cost management of the first phase of the security housing project of CJ Real Estate Company. This paper is divided into five chapters: Chapter 1 is the introduction, mainly introducing project research content, research methods, document summary, etc. Chapter 2 is the basic theory and method, which defines the concept of development cost management, real estate project cost management, real estate security housing project cost management, and expounds the cost composition of real estate security housing project and real estate security housing. The content of project cost management summarizes the basic methods of project cost management of real estate guaranteed housing; then the third chapter is the current situation of development cost management of A guaranteed housing project of CJ Real Estate Company. Firstly, it gives an overview of the current CJ Real Estate Company and A guaranteed housing project, and then analyses the current situation of development cost management of A guaranteed housing project from five aspects, in turn: Project cost management organization, cost composition, project cost calculation and management, execution cost compilation and management; Chapter 4 is CJ Real Estate Company A Guaranteed Housing Project Development Cost Management Evaluation. Firstly, the北京工业大学工商管理硕士专业学位论文 IV cost management of A Guaranteed Housing Project Development is investigated, and the results of the investigation are analyzed, and the problems and formation in the specific project cost management are analyzed. Finally, Chapter 5 is about the improvement strategy of cost management for the development of A security housing project of CJ Real Estate Company, aiming at the existing problems, making feasible and effective solutions. The conclusion of this paper can improve the cost management of A security housing project of CJ Real Estate Company, and also provide decision-making reference for other related enterprises. Key words: guaranteed housing project, development cost, cost management目 录 V 目 录 摘要.............................................................................................................................I Abstract........................................................................................................................ III 第 1 章 绪 论..............................................................................................................1 1.1 研究背景和研究意义.....................................................................................1 1.1.1 研究背景..............................................................................................1 1.1.2 研究意义..............................................................................................4 1.2 文献综述.........................................................................................................4 1.2.1 国外研究现状......................................................................................4 1.2.2 国内研究现状......................................................................................5 1.2.3 研究评述..............................................................................................8 1.3 研究内容与研究方法......................................................................................9 1.3.1 研究内容..............................................................................................9 1.3.2 研究方法..............................................................................................9 第 2 章 基本理论及方法............................................................................................11 2.1 基本概念.......................................................................................................11 2.1.1 成本管理.............................................................................................11 2.1.2 项目成本管理.....................................................................................11 2.1.3 房地产成本构成.................................................................................11 2.1.4 房地产成本管理.................................................................................12 2.2 房地产成本管理理论....................................................................................13 2.2.1 全面成本管理.....................................................................................13 2.2.2 全过程成本管理.................................................................................13 2.2.3 目标成本管理.....................................................................................14 2.3 房地产成本管理的基本方法........................................................................14 2.3.1 WBS 估算法.........................................................................................14 2.3.2 因素分析法........................................................................................15 2.3.3 挣值法................................................................................................15 2.3.4 价值工程法........................................................................................16 2.4 本章小结........................................................................................................17 第 3 章 CJ 房地产公司及其保障房开发成本管理内容...........................................19 3.1 CJ 房地产公司及保障房概况......................................................................19 3.1.1 CJ 房地产公司简介...........................................................................19北京工业大学工商管理硕士专业学位论文 VI 3.1.2 保障房概况.........................................................................................19 3.1.3 保障房分类及成本特点.....................................................................22 3.1.4 保障性住房的开发特点.....................................................................23 3.1.5 保障房开发流程.................................................................................24 3.1.6 保障房开发成本管理的重要意义.....................................................25 3.2 CJ 房地产公司保障房开发成本管理的主要内容......................................25 3.2.1 成本管理机构.....................................................................................26 3.2.2 项目成本组成.....................................................................................27 3.2.3 可研成本估算和管理.........................................................................28 3.2.4 方案成本测算和管理.........................................................................28 3.2.5 执行成本编制和管理.........................................................................28 3.3 保障房成本支出情况....................................................................................29 3.4 本章小结........................................................................................................30 第 4 章 CJ 房地产公司保障房开发成本管理存在问题...........................................31 4.1 保障房开发成本管理问题调研...................................................................31 4.1.1 调研对象及调研范围.........................................................................31 4.1.2 调研设计方案.....................................................................................31 4.1.3 样本分析.............................................................................................32 4.1.4 调研数据分析.....................................................................................34 4.2 保障房开发成本管理存在的问题及分析...................................................39 4.2.1 成本管理工作职责分工不到位.........................................................39 4.2.2 保障房目标成本估算偏差较大.........................................................40 4.2.3 忽视保障房质量成本和工期成本.....................................................43 4.2.4 保障房设计方案阶段成本支出较大.................................................43 4.2.5 保障房工程进度滞后导致报量不一致.............................................44 4.2.6 保障房成本支出缺乏动态成本管理.................................................44 4.2.7 档案管理不科学.................................................................................44 4.2.8 合同过程管理不到位.........................................................................44 4.3 本章小结........................................................................................................45 第 5 章 CJ 房地产公司保障房开发成本管理优化...................................................47 5.1 保障房开发成本管理改进策略...................................................................47 5.1.1 落实各部门成本责任主体情况.........................................................47 5.1.2 运用目标成本法进行成本管理.........................................................48 5.1.3 制定合理的保障房质量目标和工期目标.........................................51目 录 VII 5.1.4 考虑保障房方案设计的合理性.........................................................51 5.1.5 用挣值法对保障房项目成本进行纠偏.............................................52 5.1.6 建立保障房动态成本管理机制.........................................................54 5.1.7 规范档案管理.....................................................................................55 5.1.8 加强合同管理.....................................................................................56 5.2 保障房开发成本管理改进策略的实施保障...............................................57 5.2.1 树立全员成本管理理念.....................................................................57 5.2.2 提高信息管理效率.............................................................................57 5.2.3 注重成本历史数据积淀.....................................................................57 5.3 本章小结........................................................................................................57 结 论..........................................................................................................................59