我国的房地产行业经过二十年的快速发展已步入微利时代，同时长期存在施工成本 管理粗放、成本管理意识不强等问题。在行业转型升级的新形势下，企业需要加快从粗 放型经营提升到精细化管理，方能在日前激烈的市场竞争中占据更有利的地位，提高项 目施工的成本控制管理是其中最为关键的部分。同时，随着国家在2017年初启动的房 地产调控以及金融去杠杆政策的持续深入，房地产企业正面临融资渠道收紧、销量增速 逐步放缓的经营环境，要提升项目的经济效益以及资金链的安全边际率，就必须把成本 管理放到更核心的位置，对开发项目的施工成本进行更有效的管理和控制。 本文以项目成本管理以及房地产项目施工成本控制等理论为基础，运用案例分析、 对比分析等方法，以L房地产公司位于广东省东莞市的房地产综合开发项目C作为研究 对象，围绕该项目在施工阶段的成本控制情况，分析当中存在的管理问题，并探究问题 产生的原因，在此基础上提出制定成本管理战略及控制标准、完善成本控制流程、优化 相关组织管理体系、改进成本控制方法、推动成本管理信息化等建议，希望协助L公司 提升对于项目全过程的成本控制能力以及市场竞争优势，更好地应对当前的市场调控环 境。 关键词：房地产项目；施工成本控制；项目成本控制 V Abstract It is generally accepted that the Chinese real estate industry has already stepped into a lower-profit era after two decades of rapid development. While at the same time, there are still plenty of rooms for the market participates to improve their performance on the awareness and effectiveness of the construction cost management, which was widely criticized for long time. Under the new situation of industry transformation and upgrading, enterprises need to accelerate the change from extensive to intensive management, in order to occupy a more favorable position in the fierce market competition, and to improve the cost control management of project construction is the most critical part. At the same time, with the continuous development of real estate regulation and financial deleveraging policies initiated by the country in early 2017, real estate companies are facing a business environment in which financing channels are tightening and sales growth is gradually slowing down. It is necessary for companies to improve the profit performance of the real estate projects as well as the stability of the firm’s financial security. Therefore, more and more managements put construction cost control on the top of the agenda to ensure the effectiveness of cost management of estate development projects. Based on the real estate development project C of the L Company in Dongguan city, Guangdong province as an example, from the perspective of its object and content, combining with the theory of the project cost management and the construction cost control of real estate project, and adapting case study methods as well as comparative analysis techniques, this paper analyze the cost management problems existing during the construction process, and explore the causes of these problems. On this basis, the paper propose the L Company to formulate cost management strategies and control standards, to improve the cost control process, to optimize the relevant organization management system, to improve the cost control methods, and to promote the cost management information as well, therefore to help the L Company to improve its cost control ability and market competitive advantage, and make better respond to the tighter regulation and the increasing market competition. Key Words：Estate development project; Construction cost control; Project cost management VI 目 录 摘要 .......................................................................................................................................... IV Abstract .................................................................................................................................... V 第一章 绪论 .............................................................................................................................. 1 1.1研究背景 .......................................................................................................................... 1 1.2研究意义 .......................................................................................................................... 1 1.3研究目的 .......................................................................................................................... 2 1.4文献综述 .......................................................................................................................... 3 1.4.1 国外研究现状 .......................................................................................................... 3 1.4.2 国内研究现状 .......................................................................................................... 4 1.5相关理论基础 .................................................................................................................. 5 1.5.1 项目成本管理的相关理论 ...................................................................................... 5 1.5.2 房地产项目成本控制概述 ...................................................................................... 7 1.5.3房地产项目施工成本控制的相关理论 ................................................................... 9 1.6研究方法 ........................................................................................................................ 14 1.7研究内容 ........................................................................................................................ 14 第二章 C项目背景及施工成本控制情况 ............................................................................ 15 2.1 公司背景情况 ............................................................................................................... 15 2.1.1公司简介 ................................................................................................................. 15 2.1.2组织结构及各部门职责 ......................................................................................... 16 2.1.3 2017年度盈利情况 ................................................................................................ 17 2.2 C项目简介 .................................................................................................................... 17 2.2.1地理位置及片区发展情况 ..................................................................................... 18 2.2.2规划设计概述 ......................................................................................................... 18 2.2.3开发成本及销售情况 ............................................................................................. 21 2.3 C项目施工成本控制现状 ............................................................................................ 22 2.3.1执行成本控制的主要部门及职责 ......................................................................... 22 2.3.2工程超支情况 ......................................................................................................... 23 第三章 C项目施工成本控制问题分析 ................................................................................ 25 3.1 C项目施工成本控制存在的主要问题 ........................................................................ 25 VII 3.1.1建筑材料管控不到位 ............................................................................................. 25 3.1.2合同管理工作不够细致 ......................................................................................... 26 3.1.3设计变更较频繁 ..................................................................................................... 27 3.1.4 场签证的监管不够完善 ........................................................................................ 29 3.1.5 态成本反馈不及时 ................................................................................................ 29 3.2 目施工成本控制问题的成因分析 ............................................................................... 29 3.2.1 工成本控制观念薄弱 ............................................................................................ 29 3.2.2 要控制部门之间联动不足