房地产项目建安成本变动趋势及控制研究

发布时间：2018-01-10 17:19

本文关键词：房地产项目建安成本变动趋势及控制研究　出处：《西安建筑科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：最近几年在国务院稳步推进房地产调控的大环境下，房地产行业不断重组、洗牌，开发效率必须加强、提高，这已经成为房地产行业的趋势。由于房地产行业市场环境的逐步规范，房地产企业规模及数量迅速膨胀、投资高回报的“粗放式”经营模式急需向“精细化”经营模式转变。当房地产市场的利润率逐步回归到社会平均利润率时，建安成本的控制将发挥决定性的作用。房地产企业为了实现其利润最大化的终极目标也只有从两方面着手：一方面“开源”即努力增加企业的营业收入，另一方面“节流”即努力控制项目的开发成本。本文首先，对房地产成本控制的基础知识进行了系统全面的梳理。1）对房地产开发项目的组成成本进行介绍，并结合最新的数据从房地产企业的角度测算了地价、建安造价占房价的平均比例。2）对于房地产项目成本控制的主要程序及主要控制阶段进行了介绍，并提出了理论见解。3）阐述了建安成本变动趋势及控制研究对于房地产企业的必要性。其次，运用数理统计的方法从全面成本管理的角度对建安成本的影响因素进行了定量或者定性的分析。1）宏观分析中包括政策因素和宏观经济因素，我国建筑行业的建安造价并不完全由市场供需来决定，即建筑行业的竞争加剧并没有降低房地产企业的建安成本。2）微观分析中包括人工费、钢材、水泥、木材以及合同类型、隐性费用等。3）针对分析中的可量化因素进行相关性分析并定性分析了建安成本的变动趋势—建安成本将继续平缓上涨。最后，，介绍并建立灰色预测模型、房地产目标成本管理模型为实例分析做准备。结合建安成本影响因素和目标成本管理模型进行实例分析。运用灰色预测模型定量研究了建安成本的变动趋势—平缓上涨，进行了目标成本的制定、分解、调整，系统分析了案例中房地产公司存在的问题。从全面成本管理的角度提出了企业战略、控制人工材料成本、改进目标成本流程等方面的对策和建议。
[Abstract]:In recent years, the State Council has steadily promoted the real estate control environment, the real estate industry constantly restructuring, reshuffle, development efficiency must be strengthened, improved. This has become the trend of the real estate industry. Due to the gradual standardization of the real estate market environment, the scale and number of real estate enterprises are expanding rapidly. The "extensive" business model with high return on investment needs to be changed to the "refined" business model. When the profit rate of the real estate market gradually returns to the average profit rate of the society. The control of Jianan cost will play a decisive role. In order to realize the ultimate goal of maximizing its profit, real estate enterprises can only start from two aspects: on the one hand, "open source" means to increase the operating income of enterprises. On the other hand, "throttling" means trying to control the development cost of the project. First of all, the basic knowledge of real estate cost control is systematically and comprehensively combed. 1) the component cost of real estate development project is introduced. Combined with the latest data from the point of view of real estate enterprises to calculate the land price, the average proportion of construction cost to house prices. 2) the main procedures and main control stages of real estate project cost control are introduced. And proposed the theory opinion. 3) elaborated the Jian'an cost change tendency and the control research to the real estate enterprise necessity. Secondly. From the perspective of total cost management, this paper makes quantitative or qualitative analysis of the influencing factors of Jian'an cost by using the method of mathematical statistics. 1) the macro analysis includes policy factors and macroeconomic factors. The construction cost of China's construction industry is not entirely determined by the market supply and demand, that is, the intensified competition in the construction industry does not reduce the real estate enterprise's Jian'an cost. 2) the micro analysis includes labor costs, steel, cement. Timber and contract types, hidden costs, etc. 3) to analyze the quantifiable factors in the analysis of the correlation analysis and qualitative analysis of the cost of Jian'an trend-the cost of Jian'an will continue to rise gently. Finally. The grey forecast model is introduced and established, and the real estate target cost management model is used to prepare for the case analysis. Combined with the cost impact factors of Jian'an and the target cost management model to carry on the example analysis, using the grey forecast model to study the change trend of the cost of Jian'an quantitatively-gentle rise, has carried on the target cost formulation, the decomposition. This paper analyzes the problems of real estate companies in the case, and puts forward some countermeasures and suggestions from the perspective of total cost management, such as enterprise strategy, controlling the cost of artificial materials, improving the target cost process, and so on.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23

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