 ==>> 点击下载文档 |
本文以目标成本管理的相关理论为基础,借鉴国内房地产行业标杆企业的先进经
验,通过文献研究、理论分析、问卷调查等方法对ZH集团的开发成本管理进行了的分
析。分析结果表明,该企业开发成本管理存在土地获取时缺乏充分调研、规划设计缺乏
事前控制、施工阶段成本管理工作滞后、项目完工后缺乏积累总结等问题,其成因主要
是开发成本管理方案没有与外部环境相适应,组织设计的欠缺使得管理者权责不对等,
与此同时,现有的信息管理工具过于陈旧,不能满足公司集团化的发展要求。本文利用
目标成本管理理论中目标制定、目标分解、目标动态控制和目标分析评估的基本管理方
法,以“全过程、动态性、多版本”为方案设计原则,提出了优化方案,在获取土地前
建立完善的投资决策指标和体系,规划设计时注重限额设计和设计变更的管理,完善相
应的合约管理制度,在项目完工后做好后评估工作。最后针对优化方案,本文从组织分
工管理、绩效考核管理、管理信息系统等方面制定了相应的保障措施。通过ZH集团开
发成本管理方案的优化,为房地产企业提供了一套完整的项目开发成本管理体系,有利
于房地产企业通过成本管理获得相应的竞争力
关键词:房地产项目开发成本目标管理
夏
四北人学硕上学位沦文
Abstract
As the real-estate market is becoming more and more mature, the era of 4tSoared-up Price
in Hundreds of Cities” has already finished. Under the circumstance that the real-estate
market has entered into reasonable profit, the management of exploited cost always plays the
vital factor in the competition. Therefore, to establish a complete cost-exploitation and
-
management system is of greater importance in the process of the real-estate exploitation. As
a state-level real estate enterprise, ZH enterprise is now facing a big problem in its cost
management while facing the situation that various of projects are being exploited, based
upon the relevant theories fo target cost management, so, to establish a pratical exploited cost
management system has become the most important mission for ZH enterprise.
This thesis is based on the theoretical research of the target cost for the real-estate
projects both in domestic and overseas, by incorporating the advanced experience accmulated
by the first-rate enterprises in the real-estate development scale, through document research,
theoretical analysis, questionnaire survey and other methods, it conducts an overall
comprehensive analysis for the exploited cost management in ZH enterprise, locates the
problems for the exploited cost mangement in the aspects of soil expansion, planning and
design, construction and completion of works and indicates the cause of the problems in the
aspects of exterior environment, organizational design, contract management system and data
accmulation, etc. Finally, by incorporating the current situation of ZH enterprise, several basic
management methods in the target cost management, such as target-setting, target
decomposition, target dynamic control and target analysis and evalution, are fully applied in
the process of soil expansion, planning and design, construction and completion of works,
thus to formulate the optimized plan for the exploited cost management in the entire process.
Meanwhile, by taking the means of formulating the corresponding safeguard measures in the
aspects of organizational labor division, performance appraisal management and mangement
information system, the management capability of the real-estate enterprise is finally
enhanced through the optimization of the exploited cost management plan in ZH enterprise.
Meanwhile, it is able to provide the real-estate enterprise with a complete project-exploitation
capital management system, thus to make the real-estate enterprises could acquire the
competitiveness from the point of exploited cost management.
At the present stage, there are still many unfavorable aspects can be amended and
improved in the capital management of the real-estate development projects in our country,
therefore, it is necessary to re-tease the the core thought of capital management, analyze its
i[ Abstractcurrent implementation in the real-estate property area and put forward the corresponding
policies and recommendations. By applying the methods of literature reasearch; theoricital
analysis and empirical approach, aiming at the existed problems in the current situation of the
capital management in the real-estate project of ZH enterprise, this thesis will try to analyze
and put forward the corresponding plans and reasearchs from the stage of land development;
planning and design; construction as well as the completion accpetance. Meanwhile, this
thesis also draws up the safeguard measures of capital management. By demonstrating the
summary and conclusion of a large number of emirical cases as well as the in-depth reasearch
of some specific sections, the writer has had more profound comperhension in the aspect of
capital management, and thus the writer has formulated the comparatively-comperhensive
knowledge accumulation so that it can be used as the references for developing capital
management of the real-estate development enterprises and enhance their capital management
level in consequence.
Key Words: Real-estate Project,Development costs,Target management
III ^
西北大学硕士学位论文
目录
m w I
ABSTRACT II
第1章导论 1
1.1研究的背景及意义1.1.1选题背景 1
1.1.2选题意义 1
1.2研究的内容及方法1.2.1本文的研究内容1.2.2本文所采用的主要研究方法1.3研究思路与框架 3
1.3.1研究思路 3
1.3.2研究框架 3
1.4本文的特色和创新点第2章相关理论概述2.1目标成本管理理论概述2.1.1目标成本管理的含义2.1.2目标成本管理的基本内容2.1.3目标成本管理的特点2.2房地产开发项目目标成本管理相关理论2.2.1房地产开发阶段介绍2.2.2房地产开发成本构成2.2.3房地产开发项目目标成本管理发展阶段2.2.3房地产开发项目目标成本管理的实施方法2.3房地产开发项目目标成本管理文献综述2.3.1国外房地产开发项目目标成本管理研究综述2.3.2国内房地产开发项目目标成本管理研究综述第3章ZH集团房地产项目开发成本管理的现状、问题及成因IV
3.1 ZH集团简介 12
3.1.1 ZH集团概况3.1.2 ZH集团公司组织架构3.2 ZH集团房地产项目开发成本管理现状3.2.1项目土地拓展阶段成本管理现状3.2.2项目规划设计阶段成本管理现状3.2.3项目施工建设阶段成本管理现状3.2.4项目竣工阶段成本管理现状3.3 ZH集团房地产项目开发成本管理存在的问题3.3.1 土地拓展阶段的成本管理问题3.3.2规划设计阶段的成本管理问题3.3.3施工建设阶段的成本管理问题
21
3.3.4竣工收尾阶段的成本管理问题
22
3.4 ZH集团房地产项目开发成本管理的成因分析
22
3.4.1 ZH集团的开发成本管理尚未与不断变化的外部环境相适应
22
3.4.2组织设计欠缺,开发成本管理缺乏责任主体
23
3.4.3开发成本变更缺乏有效的合约管理体系及信息化工具
23
3.4.4缺乏开发成本历史数据的积累沉淀与分析
23
第4章ZH集团房地产项目开发成本管理方案研究
25
4.1目标、原则及设计思路
25
4.1.1房地产开发成本管理的目标
25
4.1.2房地产开发成本管理的原则
25
4.1.3房地产开发成本管理的设计思路
26
4.2房地产项目开发成本管理方案
26
4.2.1 土地拓展阶段的成本管理方案
26
4.2.2规划设计阶段的成本管理方案
30
4.2.3施工建设阶段的成本管理方案
32
4.2.4建项目竣工阶段的成本管理方案
36
第5章ZH集团开发成本管理方案的保障措施
38
5.1引入组织管理,确保组织的合理分工
38
V
西北大学硕士学位论文 Z
5.2业绩导向,完善绩效考核管理
38
5.3完善成本管理信息系统
39
第6章结论 40
6.1主要结论 40
6.2需要进一步研究的问题
40
41
Sc lit 43
VI &39;
第1章导论
第1章导论
1.1研究的背景及意义
1.1.1选题背景
回顾我国房地产市场发展的近30年的历程,在政府的宏观调控和消费者观念的提
升中,房地产市场逐渐走向成熟,百城同涨的房地产暴利时代已经终结,在房地产进入
合理利润的情形下,开发成本管理往往成为了竞争中的关键因素,房地产企业如何在开
发过程中建立一套完善的开发成本管理体系,关系着房地产企业能否实现持续稳定的发
展,最终在市场上立于不败之地
ZH集团是1988年成立的一家国资房地产企业,总部设于中国深圳,起家于施工总
承包业务,于1993年开始涉足房地产开发经营,目前以住宅开发与销售为核心业务
2013年以来,我国一二线城市地价大涨,“地王”频出,ZH集团在一二线城市原有的
项目己经基本开发完毕,但是获取新项目难度较大,鉴于有一定的品牌影响力和良好的
政府关系,ZH集团近几年新项目拓展多集中在三四线城市,例如兰州、银川、南宁等
城市,三四线房地产市场多数呈现库存量较大、房价上涨缓慢、地价不断攀升等特征,
因此开发成本的管理就显得尤为重要
ZH集团目前在全国多个城市多项目同时开发,新项目的主要负责人多为建筑出身,
在管理的过程中往往只擅长某个阶段的管理,欠缺从全局操盘的理念,与
。。。以上简介无排版格式，详细内容请下载查看
