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MBA毕业论文_禅城置业机电安装成本管控提升研究DOC

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近年来国家对房地产行业持续调控,各地产商高价拿地的项目陆续到了推货期,而 售价难以提升,在地价已确定的情况下只有倒推建造成本的有效管控,才能增加本企业 在房地产行业的竞争力。房地产企业对于成本的管控能力直接影响其市场竞争能力和企 业盈利能力。成本管理方面主要分为以下几方面:成本制度的管理、成本核算科目体系 的管理、目标成本的管理、设计图纸的管理、合约规划的管理、工程招投标的管理、成 本数据库的管理,这些都影响着房地产企业的成本管控水平。房地产建设中的机电安装 是房地产项目成本支出的重要方面,贯穿房地产建设全程,对机电安装成本的全面管理 能增强企业核心竞争力,对企业本身发展有着重要生存意义。本文运用目标成本管理理 论、全面成本管理理论分析问题,同时进行行业对标,对理论进行了升华和创新,形成 房地产建设全过程的机电安装成本管控思路,进而实现对房地产建设的精细化管理。 本文以禅城置业集团的机电安装成本管控为对象,对禅城置业公司机电安装成本管 控实践经验的探索,剖析在机电安装成本管控中存在的一些问题:目标成本编制阶段市 场调研不足,目标成本审批滞后;合约规划阶段部门间沟通不紧密,管理不到位;设计 阶段图纸会审和指标对标不足;招投标阶段清标不足;成本过程管控不严格,动态成本 回顾不及时或流于形式;结算耗时长,偏差率大,评估不足。以目标成本管理、全面成 本管理为理论基础,提出一系列成本管控的行之有效的提升措施:目标成本阶段详细市 场调研和目标成本管理;合约规划阶段同各部门充分沟通后强控;设计阶段白图会审和 明确成本管控关键的技术性和经济性因素;招投标阶段严控各环节成本;合同实施阶段 线下动态管控加线上考核管理;竣工结算阶段闭环式反推多项管控提升措施。以上有部 分措施在实际中已有效实施。在论文的最后提出了预期效果及保障措施。 本研究可以为其他房地产企业的机电成本管控提供一些借鉴,但因为房地产企业所 处地域不同、开发背景不同、市场形势不同,其全面成本管控所包括的内容也会存在显 著差异,还须管理者通过实践探索、融合、提升出最适宜自身企业发展的全面成本管控 的方法,并应用于实践中不断修正、动态调整。 关键词:房地产项目,机电安装,全面成本管理,目标成本管理,成本管控II RESEARCH ON THE IMPROVEMENT OF COST CONTROL OF ELECTRICAL AND MECHANICAL INSTALLATION IN CHANCHENG REAL ESTATE Abstract In recent years, the government has continued to regulate and control the real estate industry. The projects of local producers to acquire land with a high price have successively arrived at the delivery period, while the selling price is difficult to increase. When the land price has been determined, only the effective control of pushing back the construction cost can increase the competitiveness of the enterprise in the real estate industry. The ability cost control of real estate enterprises has a direct impact on their market competitiveness and profitability. Cost management is divided into the following several aspects: the management of the cost system, the management of cost accounting course system ,the management of target cost , the management of the design drawings, the management of contract planning, the management of project bidding , the management of the cost database, these all affect the control ability of the real estate enterprise .The cost of electromechanical installation in real estate construction is an important aspect of the cost expenditure of real estate projects. Throughout the whole process of real estate construction, the comprehensive management of electromechanical installation cost can enhance the core competitiveness of enterprises and has an important survival significance for the development of the real estate developer. This paper use the theory of target cost management and theory of comprehensive cost management analyze problems, at the same time conducts industry benchmarking, sublimates and innovates the theory, forms the control idea of mechanical and electrical installation cost in the whole process of real estate construction, and then realizes the fine management of real estate construction. This paper takes the mechanical and electric installation cost control of Chancheng Real Estate Group as the research object, explores the practical experience of the mechanical and electrical installation cost control of Chancheng Real Estate Co., Ltd., and analyzes some problems existing in the electromechanical installation cost control. Insufficient market research and lagging target cost approval at the stage of cost preparation. The communication betweenIII departments is not close and the management is poor at the stage of contract planning; Meeting for talk about the design draft drawings and double checking the drawing are insufficient at the design stage; Double checking the tender is insufficient at the bidding stage; The control of the cost process is not strict, and the dynamic cost review is not timely or just a formality. The settlement takes a long time, the deviation rate is large, and the evaluation is insufficient. Based on the theory of target cost management and comprehensive cost management, this paper proposes a series of effective measures to improve cost control: detailed market research and target cost management in the stage of target cost; Strong control after full communication with all departments in the contract planning stage; At the design stage, design draft drawing will review ,clarify the key technical and economic factors of cost control; Strictly control the cost of each link in the bidding stage; Offline dynamic control and online assessment management in the contract implementation stage; At the completion settlement stage, a number of control and improvement measures are adopted by closed-loop back-stepping. Some of the above measures have been effectively implemented in practice. At the end of the paper, the expected effect and safeguard measures are put forward. This study provide some reference about mechanical and electrical cost control to other real estate enterprises, but different real estate enterprise with different region, different development background , different market situation ,and different the contents included of the comprehensive cost control. The managers must through the practice exploration, integration, ascend out of the most suitable for their own enterprise development comprehensive cost control method, and applied to practice continuously revised and dynamic adjustment. Key words: Real estate project, Electromechanical installation, Overall cost management, Target cost management, The cost controlIV 目 录 中文摘要.................................................. I Abstract ................................................ II 第一章 绪论 ............................................. 1 1.1 研究背景及意义 ............................................... 1 1.2 本文研究的内容 ............................................... 2 1.3 研究思路与方法 ............................................... 3 第二章 相关概念及理论基础 ............................... 6 2.1 成本管控的涵义 ............................................... 6 2.2 目标成本管理理论.............................................. 7 2.3 全面成本管理理论.............................................. 8 2.4 房地产机电安装成本管控特征.................................... 9 2.5 同类企业成本管控经验借鉴..................................... 10 第三章 禅城置业机电安装成本管控现状评析................. 13 3.1 禅城置业简介 ................................................ 13 3.2 禅城置业机电安装成本构成..................................... 14 3.3 禅城置业机电安装成本目前管控成效............................. 18 3.4 存在的问题及其成因........................................... 21 第四章 禅城置业机电安装成本管控提升措施................. 31 4.1 目标成本编制阶段强化市场调研和目标成本管理................... 31 4.2 合约规划编制阶段与各部门确定合约规划后强控................... 38 4.3 设计图纸会审阶段严控影响成本的技术经济因素................... 40 4.4 项目招标管理阶段控制好甲供材和严格做好清标................... 49 4.5 项目合同实施阶段线下动态管控加线上考核管理................... 54V 4.6 项目竣工结算阶段闭环式反推多项管控提升措施................... 61 第五章 预期效果及保障措施 .............................. 65 5.1 预期效果 .................................................... 65 5.2 保障措施 .................................................... 65 第六章 结论与展望 ...................................... 67 6.1 结论 ........................................................ 67 6.2 展望 ........................................................ 67