分析房地产企业成本的管理现状和发展变化,VVV房地产公司幵发项目的成本
管理不足之处主要有:成本管理全局意识不足,管理粗放,缺乏战略系统思维;
成本管理体系不完善,与内部经营管理环境不适应,成本相关单元协同性差;成
本信息分散,效益难以动态反映,成本管理失控,无法达成预期目标。面对这些
不足,结合房地产企业的成本管理特点,本文提出建立VVV房地产公司的全成本管
理体系,并对运行机制和全成本管理报告进行了详细阐述,通过组织建设、系统
管理和信息技术幵发等有效措施來保障预期目标的实现。
本文借鉴国内外研究成果,采取科学理论与管理实践相结合的方式,将会计
学的体系原理与系统论、信息论进行有机结合,对VVV房地产公司第一个项目的成
本管理案例进行分析,注重实务研究与应用。对比该项目的目标测算和实际运行
状况,发现对全成本管理绩效产生重大影响的因素除成本自身外,还有开发周期
内的资金平衡、收入实现、资产管理、运营费用等重要因素,且这些因素之间的
协同化管理意义重大,因此在体系设计时,从组织管理、制度保障、信息化平台
建设方面给予充分考虑并进行了一系列优化,从系统的角度提出了具有可操作性
的解决方案。同时,为动态反映项目的开发效益,客观评价成本管理绩效,合理
设计了全成本管理报告,进而形成全员参与、全过程管理、全成本要素协同、高
度信息化的开发项目全成本管理体系。由于涉及财务管理、项目开发、工程造价、
信息管理等学科知识,且现代化管理F1新月异,该体系仍需要不断完善、不断发展。
关键词:房地产丌发;开发成本;全成本管理
ABSTRACT
The current world economy has entered the post-crisis era because of the impact of
subprirne crisis. The global economy did not show a significant recovery, remaining
in doldrums and slower growth is still the main theme. Domestic economy has intensive
pressure from a variety of problems overlapped by stabilization and recovery, facing the
real economy going down and economic restructuring. The real estate industry is facing
unprecedented policy control, combined with increasing cost of project development,
declining in profit margins. Establishing cost management mode suitable for its
operational characteristics is the way to form enterprising sustainable core
competitiveness and gain a successful market share.
Analyzing the status and the development and changes of the cost management of
the real estate industry, the deficiencies of cost management of the VVV real estate
company in project development are: lack of overall vision and strategic systems
thinking with extensive management; the cost management system was incomplete and
incompatible with its inner operation environment and its cost related components;
scattered cost information, inadequate reflection on dynamic benefit and failure in cost
management, which result in unable to achieve the desired goal. Facing these shortages,
combined with the real estate enterprise cost management features, this paper proposed
a cost management system for the VVV real estate company, and elaborated its
operational mechanism and cost management, through effective strategics such as
organization of construction, systems management and IT development to ensure the
realization of the targets.
This study outreachcd researches both home and abroad, adopting scientific
theories and practical management approaches in combination with accounting
systematic principle, system theory and information theory. The project analyzed the
cost management using one project of the VVV real estate company, focusing on real
world practice and application. Comparing the estimated project goal and the actual
operating condition, the research found the factors that have significant impact on cost
management performance, in addition lo the cost itself, including finance balance within
the development cycle, revenue realization, asset management, operating expenses, and
etc. And the synergy between the factors in management is significant. Therefore,
during system design process, a series of optimization were based on comprehensive
consideration in respect of organizational management, system security and information
platform build up, which delivered applicable solutions from asystematic perspective.
Meanwhile, in order to dynamically reflect project development effectiveness and give
objective evaluation to cost management performance, the full cost management report
is design with rationality to establish project development cost management system
informs of full participation,whole process management, full cost elements
collaboration and information intensity. Because of the involvement of
multi-disciplinary knowledge such as finance management, project development,
project cost, and information management, and the ever-changing management theories,
the system still need to be improved and further developed.
Key words: Real estate development; Development costs; Full cost management
第1章绪论
1.1研究的背景和意义
1.1.1研究背景
当前世界经济受“次贷危机”影响,进入
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