I 摘要 经过二十多年的不断发展变化，我国的房地产行业迈入了高速发展的阶段， 一再飙升的房价刺激了房地产行业的发展，使得我国房地产行业的发展呈现出一 种良莠不齐的态势，不利于我国房地产行业的可持续发展。为了能够引导房地产 行业朝着健康的方向发展，国家及相关部门对房地产行业采取了引导性的政策， 实现房地产行业宏观层面的有效调节。房地产企业的经营利润主要受到销售收入 与成本费用两个要素的影响，由于受到了国家宏观调控政策的影响，房地产行业 原有的急速攀升的销售收入已然无法保持持续增长的状态，为此，加强房地产企 业成本的科学有效控制成为扩大房地产企业经营利润的主要措施之一。为了能够 切实有效的提升房地产企业自身核心竞争软实力，从而在如火如荼的房地产行业 中占据领先的市场地位，那么深入的挖掘降低成本的措施成为了当前房地产行业 需要关注的热点问题之一。本文首先介绍了论文整体的研究背景以及意义，在此 基础上论述了房地产项目成本管理相关理论，其次，本文以南京凤凰城碧桂园房 地产项目作为研究的切入点，阐述了南京凤凰城碧桂园房地产项目基本情况，并 对南京凤凰城碧桂园房地产项目成本管理存在的问题进行深度的分析，最后，以 南京凤凰城碧桂园房地产项目为例结合现有的问题从而提出成本管理的优化策 略，希望能够为碧桂园凤凰城系列房地产项目以及我国其他房地产企业的成本管 理提供新的参考思路，进而推动我国房地产行业的可持续发展，从而保证我国国 民经济的快速稳定发展。 关键词：南京凤凰城碧桂园房地产项目；房地产项目；成本管理；管理优化 ABSTRACT II ABSTRACT After more than 20 years of continuous development and change, China's real estate industry has entered a stage of rapid development. Soaring house prices have stimulated the development of the real estate industry, making the development of China's real estate industry present a mixed situation, which is not conducive to the sustainable development of China's real estate industry. In order to guide the real estate industry to develop in a healthy direction, the state and relevant departments have adopted guiding policies for the real estate industry to achieve effective macro adjustment of the real estate industry. The operating profit of real estate enterprises is mainly affected by two factors: sales revenue and cost. Due to the influence of the national macro-control policies, the original rapidly rising sales revenue of the real estate industry has been unable to maintain the state of continuous growth. Therefore, strengthening the scientific and effective control of the cost of real estate enterprises has become the main measure to expand the operating profit of real estate enterprises One of. In order to effectively improve the core competitive soft power of real estate enterprises, so as to occupy a leading market position in the real estate industry, the in-depth exploration of cost reduction measures has become one of the hot issues in the current real estate industry. This paper first introduces the overall research background and significance of this paper, on this basis, discusses the relevant theories of real estate project cost management, secondly, this paper takes Nanjing Phoenix Country Garden real estate project as the starting point of research, describes the basic situation of Nanjing Phoenix Country Garden real estate project, and the existing problems of Nanjing Phoenix Country Garden real estate project cost management In depth analysis, the best way is to take the Nanjing Phoenix Country Garden real estate project as an example and combine the existing problems to put forward the optimization strategy of cost management, hoping to provide new reference ideas for the cost management of China's real estate enterprises, and then promote the sustainable development of China's real estate industry, so as to ensure the rapid and stable development of China's national economy. Key Words: Nanjing Phoenix Country Garden real estate project; real estate project; cost management; management optimizatio 目 录 III 目 录 第1章 引言 ................................................................................................................. 1 1.1 选题的背景和意义 ......................................................................................... 1 1.1.1 选题的背景 ........................................................................................... 1 1.1.2 选题的意义 ........................................................................................... 2 1.2 国内外研究现状 ............................................................................................. 3 1.2.1 国内研究现状 .............................................................................................. 3 1.2.2 国外研究现状 .............................................................................................. 5 1.2.3 文献综述 ....................................................................................................... 5 1.3 基本思路和研究方法 ..................................................................................... 6 1.3.1 基本思路 ....................................................................................................... 6 1.3.2 研究方法 ....................................................................................................... 6 1.4 论文可能取得的创新之处 ............................................................................. 7 1.5 研究重点和难点 ............................................................................................. 7 1.5.1 研究重点 ....................................................................................................... 7 1.5.2 研究难点 ....................................................................................................... 8 第2章 房地产项目成本管理相关理论 ..................................................................... 9 2.1 房地产项目及成本管理 ................................................................................. 9 2.1.1 房地产项目管理的含义 ............................................................................. 9 2.1.2 房地产项目成本管理的含义 .................................................................. 10 2.2 房地产项目的成本构成 ............................................................................... 10 2.2.1 土地开发成本费用 .................................................................................... 10 2.2.2 前期工程费用 ............................................................................................ 11 2.2.3 建筑安装工程费用 .................................................................................... 11 2.2.4 市政配套基础设施工程费用 .................................................................. 11 2.2.5 房地产项目管理费用、销售费用 .......................................................... 11 2.2.6 贷款利息支出 ............................................................................................ 11 目 录 IV 2.2.7 税费 .............................................................................................................. 11 2.3 房地产项目全生命周期成本管理 ............................................................... 12 第3章 南京凤凰城碧桂园房地产项目简介 ........................................................... 13 3.1 碧桂园控股有限公司简介 ........................................................................... 13 3.2 南京凤凰城碧桂园房地产项目简介 ........................................................... 14 3.2.1 南京凤凰城碧桂园房地产项目背景 ..................................................... 14 3.2.2 南京凤凰城碧桂园房地产项目主要规划指标 .................................... 14 3.3 南京凤凰城碧桂园房地产项目组织架构 ................................................... 15 3.4 南京凤凰城碧桂园房地产项目成本支出分析 ........................................... 15 3.5 南京凤凰城碧桂园房地产项目成本管控模式及效果 ............................... 17 3.5.1 南京凤凰城碧桂园房地产项目成本管控模式 .................................... 17 3.5.2 南京凤凰城碧桂园房地产项目成本管控效果 .................................... 17 第4章 项目成本管理存在的问题 ..................................................................