本科毕业论文-房地产开发企业成本核算问题研究.doc

摘要
从2014年开始,我国的房地产交易一直处于低谷状态,公司存货多卖不出去,许多公司一直在静观市场走向。显然的,我国地产行业在数年的飞速发展后进入了一个缓和期。与此同时,纵观西方经济繁荣的地区的房产业完善程度来看,他们都是先昌盛然后衰败这样的一个反复过程。在当前的交易状态下,小型地产开发商越来越难以生存。小型地产开发商公司能不能经受住本行业即将到来的考验,公司对于自身本钱的控制程度是至关重要的。此外,经济成本的控制成效对于同行的生存有着的发展至关重要,甚至达到了公司是否能够继续生存的层次。
此次重点研究对象是鼎柱房地产开发公司。该公司是许多小型房地产公司的代表,把公司研发的项目作为研究对象,重点分析了“计划本钱控制思想”、“成本责任制”、等本钱有关组织思想,研究了上述理念在现实本钱控制上的使用对以往的管理经验进行总结。对于其存在的问题和原因进行了详细的,系统的研究,此外,本文还给出了一些相应的具体的处理方法和措施,从而促进房地产开发公司有关项目的本钱控制制度的完善,持续的提升公司综合实力、以及促进单位的长久发展的可能,将适合当前现状的思想和方法合理的实践于房产开发的各个进程中,从而降低企业的本钱,提高公司的绩效,降低鼎柱房地产开发单位的本钱。以此来启迪当前形势下的房产开发公司尤其是小型公司的本钱控制效率。
关键词:房地产开发企业;项目成本管理;目标成本;成本责任制;
Abstract
Since 2014, China's real estate market continues to slump, inventory accumulation, wait and see spread. There is no doubt that China's real estate industry in the "golden ten years" after the rapid development period, has entered a period of adjustment. In fact, from the western developed countries in the real estate industry development process, there are also "prosperity is followed by depression" such a cyclical law. In China's current market environment, small and medium-sized real estate development enterprises living space is increasingly narrow. Small and medium real estate development enterprises in the ing or ing real estate industry "winter" survive, the cost management is a key factor. The effectiveness of project cost management is not only related to the development of real estate enterprises, but also related to the survival of enterprises.
This paper takes Ding column of real estate development enterprises as a representative of small and medium-sized real estate enterprises, with the development of W as the research object, research target cost management theory "," cost responsibility system "and" value engineering "cost management theory, analysis of the theory in the actual cost management application in the work summary project cost management experience, and to conduct prehensive and in-depth analysis to find problems and causes, and put forward so