现阶段，境内物质建设步伐有所减缓，房地产行业受到波及，呈现出下行趋势。 而本土房地产公司已有短板、弊端更加剧了这一不利境况。成本控制效力不足、团 队素质水平不佳、开发代价增高、利润压缩、竞争关系白热化等情形，为房地产公 司带来新的存续挑战。为实现存续目标，取得竞争优势地位，房地产公司务必依托 多重维度，升级组织效力，尤其是项目成本控制链条开始演变为关键管理因素。怎 样凭借优化措施，提升项目成本控制效力，乃是楼市公司不能不关注的焦点议题。 围绕这一背景，笔者选取潍坊恒信房地产公司作为样本对象，就其恒信学府项目执 行情况加以论述以下简称A房地产恒信学府项目，试图把握境内房地产成本控制规 律，带动整个行业克服建设瓶颈，寻得新发展。 本文先是概述了中外成本控制研究成果，重点介绍了成本含义、成本控制含义， 此后引入项目管理、全生命周期成本管理两大主张体系，将其套用到楼市项目成本 管理过程，主要涉及楼市项目的生命周期阶段、分步骤成本控制任务及特征，成本 控制规律等内容。以上分析活动对下文研究过程提供了可靠理论支撑。第二，本文 将研究重心放置于A房地产公司经营情况、恒信学府项目基本资料、恒信学府项目 成本结构及配置情形，围绕其不同周期内的成本控制弊端以及问题进行解说，主要 涵盖立项、规划、招标、启动建设任务、竣工环节，归纳了恒信学府项目成本控制 的当前处境。第三，通过对比发现恒信学府项目显露的成本控制短板，透过全生命 周期视角，优化其成本控制机制，将所有项目链条节点纳入控制系统，给出细分步 骤的执行建议、改进策略。再者，本文论述期间，针对房地产公司内部财务、业务 部门联动特征，概述有关弊端，试图统筹两大部门岗位工作，并通过健全组织机制 的方式，落实项目成本控制计划。 经由上述篇章，本文从房地产项目角度出发，归纳了更具借鉴意义的成本控制 方案，以期带动A房地产公司科学执行房地产项目建设计划，对其他房地产公司提 供有效借鉴资料，凸显市场竞争优势，同时促进整个行业成本控制能力升级。 关键词：房地产全生命周期成本控制 FULLLIFECYCLECOSTOFAREAL ESTATECOMPANYBPROJECT ABSTRACT Atthepresentstage,thepaceofdomesticmaterialconstructionhassloweddown, andtherealestateindustryhasbeenaffected,showingadownwardtrend.Butthelocal realestatecompanyalreadyhastheshortplate,themaladyhasaggravatedthis unfavorablesituation.Inadequatecostcontrol,poorteamquality,increaseddevelopment costs,profitcompression,andcompetitiverelationship,etc.,bringnewchallengestoreal estatecompanies.Inordertoachievethesurvivalgoalandobtainacompetitive advantageposition,realestatecompaniesmustrelyonmultipledimensionstoupgrade organizationaleffectiveness,especiallytheprojectcostcontrolchainbegantoevolveinto akeymanagementfactor.Howtoimprovethecostcontroleffectivenessoftheprojectby meansofoptimizationmeasuresisthefocusofattentionofthecompany.Aroundthis background,theauthorchoosesarealestatecompany,namelyHengxinEstateCompany asasampleobject,discussestheimplementationofitsHengxinXuefuproject,triesto graspthelawofrealestatecostcontrolinthecountry,drivestheentireindustryto overcomethebottleneckofconstruction,andfindswaysfornewdevelopment. Thisarticlefirstsummarizestheresearchresultsofcostcontrolathomeandabroad, highlightsthemeaningofcostandcostcontrol,andthenintroducestwomajoradvocacy systems:projectmanagementandfull-lifecostmanagement,andappliesittothecost managementprocessofpropertymarketprojects.Itmainlyinvolvesthelifecyclestageof thepropertymarketproject,thetaskandcharacteristicsofthestep-by-stepcostcontrol, andthecostcontrollaw.Theaboveanalysisactivitiesprovidereliabletheoreticalsupport forthefollowingresearchprocess.Second,thispaperfocusesontheoperationofAreal estatecompany,thebasicinformationofHengxinXuefuproject,thecoststructureand configurationofBproject,summarizesthecurrentsituationofcostcontroloftheproject, andselectsHenxinXuefuprojecttodiscuss.Italsoexplainsthedrawbacksofcostcontrol indifferentcycles,mainlycoveringtheestablishmentofprojects,planning,tendering, startingconstructiontasks,andcompletionofthework.Third,aroundthecostcontrol boardrevealedbytheHenxinXuefuproject,throughthefulllifecycleperspective, optimizeitscostcontrolmechanism,integrateallprojectchainnodesintothecontrol system,andgivetheimplementationsuggestionsandimprovementstrategiesforthe subdivisionsteps.Furthermore,thisarticlediscussestheperiod,accordingtothe characteristicsoftheinternalfinancialandbusinessdepartmentsoftherealestate company,summarizestherelateddrawbacks,triestocoordinatetheworkofthetwo majordepartments,andimplementstheprojectcostcontrolplanthroughthesound organizationmechanism. Throughtheabovechapters,fromtheperspectiveofrealestateprojects,thisarticle summarizesmoremeaningfulcostcontrolplans,inordertodriveAcompanyto implementrealestateprojectconstructionplansscientifically,provideeffectivereference materialstootherrealestatecompanies,andhighlightmarketcompetitiveadvantages.At thesametimepromotethewholeindustrycostcontrolabilityupgrade. KEYWORDS：Real-EstateWholelifeProcedureCostcontrol 目录 1绪论...........................................................................................................1 1.1选题背景...............................................................................................................1 1.2研究意义...............................................................................................................2 1.3国内外相关研究进展...........................................................................................2 1.3.1成本控制理论研究........................................................................................2 1.3.2房地产开发项目成本控制研究....................................................................5 1.3.3文献述评.......................................................................................................7 1.4研究方法...............................................................................................................7 1.5研究内容与技术路线图.......................................................................................8 1.6本文可能存在的创新点.....................................................................................10 2相关概念界定和理论基础....................................................................11 2.1成本及成本控制的概念.....................................................................................11 2.1.1成本.............................................................................................................11 2.1.2成本控制.....................................................................................................11 2.1.3房地产项目全过程成本控制.....................................................................12 2.2全生命周期成本管理理论.................................................................................12 2.3房地产项目全生命周期成本控制.....................................................................12 2.3.1房地产项目全生命周期成本控制的内容..................................................12 2.3.2房地产项目全生命周期阶段划分..............................................................13 2.3.3房地产全生命周期各个阶段的成本控制..................................................14 2.3.4房地产全生命周期成本控制的原则..........................................................17 3A房地产公司恒信学府项目成本控制现状及存在问题.....................19 3.1A房地产公司恒信学府项目情况简介..............................................................19 3.1.1项目概况......................................................................................................19 3.1.2主要经济技术指标......................................................................................23 3.1.3项目建设周期与实施进度.........................................................................23 3.2A房地产公司恒信学府项目投资估算..............................................................26 3.2.1项目成本构成..............................................................................................26 3.2.2投资估算......................................................................................................28 3.3A房地产公司恒信学府项目成本控制现状......................................................33 3.3.1项目成本控制制度......................................................................................33 3.3.2