摘要
房地产开发行业是国民经济的重要支柱产业之一,也是经济发展的晴雨表。随着国
内房地产行业的发展与成熟,市场化的程度也日益提高。一方面,进入地产行业的投资
者越来越多,不断增多的竞争使得市场旳供应量在大幅的增加,消费者选择的空间也随
之扩大。另一方面,房地产市场的消费者普遍心态也在不断的趋向于成熟,消费者对于
产品的“性价比“要求也在不断地提高。房地产行业的平均盈利水平,逐步从高利润向社
会平均利润水平靠拢。因此,房地产行业只有不断提高项目质量的同时加强项目的成本
控制,才能提高房地产项目的竞争力,实现企业发展的规模化、品牌化和专业化。房地
产行业成本控制的研究是房地产行业的重要研究内容之一。

本文在对项目成本控制的相关理论综述的基础上,介绍了佳兆业房地产公司苏州水
岸项目的背景、项目成本控制目标、项目成本构成、项目成本控制的要素、成本控制的
管理机构等,运用项目成本控制的理论方法,对苏州水岸项目成本控制的流程、成本控
制的体制、成本控制的各环节等方面进行分析,总结了苏州水岸项目成本控制在管理意
识、管理体制、管理过程、监督机制等方面存在的问题,并针对存在的问题提出了加强
全员成本控制观念、建立科学成本控制体系和流程、进行项目全过程控制、建立成本监
督考察机制等对策方案。

论文提出的改进对策方案对佳兆业公司苏州水岸项目降低成本、实现成本的有效控
制,增强项目的竞争能力,提升项目的价值具有一定的实际应用价值。

关键词:成本控制;项目管理;成本计划
-II-
东北大学硕士学位论又
Abstract
Research on Cost Control to Project Suzhou Shuian of Kaisa Real Estate
Development Company
Abstract
Real estate industry is the important pillar industry of national economy, but also the
economic development barometer. With China!s real estate industry development and
maturation, commercialize degree to rise increasingly. On one hand,to enter the industry
more and more investors; and increasing competition in the market supply increases
considerably, consumer choice will change greatly. On the other hand,the real estate market
consumer mentality is more and more mature,consumer product price continuously
improve the requirements. Real estate industry is in accordance with the emerging industry
generally follow the rule to continue to develop,namely the industry average profit level,
gradually from the high profit and profits to the social average profit level draws close.
Experienced in 2008 to the first half of 2011 so that the more violent fluctuations in the
market, many real estate enterprises realize,in the external conditions can't control the
situation, scale,brand and professional will be the route one must take sustainable
development of enterprise.
In this paper the related theory of project cost control the basis of summarizing,
Introduced the beautiful KAISA real estate company become the background, suzhou project
project cost control target, project cost structure, project cost control elements, cost control
management institutions, Using the project cost control theory method, the bank of suzhou
project cost control process, cost control system, each step of cost control,analyzed,
Summarizes the suzhou waterfront project cost control in management consciousness,
management system, the management process and the supervision system in the existing
problems, Based on the existing problems and puts forward some proposals to full cost
control idea, establishing scientific cost control system and process,and the project on the
entire process control,establish cost supervision and inspection mechanism conntermeasures,
such as the plan.