随着经济全球化和区域经济一体化的飞速发展，房地产企业作为一直被认为是国民 经济的支柱行业备受外界各方关注，尤其是在近几年国家及各地政府的一系列政策的打 压下，房地产企业的生存环境发生了翻天覆地的变化，伴随着各家大型房地产企近几年 来的快速扩张，房地产企业间的竞争越来越激烈，企业要想在竞争中获得一席之地，获 取持久的生存能力，获取更多的市场份额，则需要在合理的范围寻求最佳的成本水平， 鉴于此，良好的成本控制方式显得尤为重要。 目前国外对于房地产成本控制方面已经有了一定程度上的研究，由于国内房地产行 业起步较晚，目前国内房地产成本控制处于初期阶段，虽然有许多学者尝试对房地产成 本控制做了一些研究，但远远不够。所以本文主要研究的内容是在现行调控政策收紧的 情况下，对 HK 房地产公司成本控制进行了分析和研究。 本文通过以 HK 房地产公司为研究对象，分析了 HK 房地产公司成本控制的现状、 成本控制各阶段面临的问题以及重建成本控制体系的措施。通过对 HK 房地产公司的成 本控制方式进行针对性研究，使得 HK 房地产在成本控制方面实现了几方面的提升：（1） 建立权责利相结合的项目成本管理责任制度（2）引入“动态成本”控制方法，建立动态 成本控制制度。（3）实施全过程成本控制，确保成本控制无遗漏。最终提高了整个项目 的成本控制水平，利用正确的方式来控制项目成本，特别是强化施工过程的成本控制， 最终达到了降低项目总体成本的目标。 关键词：房地产企业 全过程成本控制 动态成本 目标成本 论文类型：应用研究III Subject ： Research on cost control for HK Real Estate Company Speciality： Business management Name ： Wang Jian (signature) Instructor：Wang jun ping (signature) ABSTRACT With the rapid development of economic globalization and regional economic integration, real estate enterprises have been regarded as the pillar industry of the national economy and attracted much attention from the outside world. Especially in recent years, under the pressure of a series of national and local government policies, the living environment of real estate enterprises has undergone tremendous changes, accompanied by the rapid development of large real estate enterprises in recent years. Expansion, the competition among real estate enterprises is becoming more and more fierce. If enterprises want to gain a place in the competition, obtain lasting viability and gain more market share, they need to seek the best cost level in a reasonable range. In view of this, a good cost control method is particularly important. This paper, taking HK real estate as the research object, analyses the current situation of HK real estate cost control, the problems faced in each stage and the measures to rebuild the cost control system. Through the research on the cost control methods of HK Real Estate Company, HK Real Estate has achieved several improvements in cost control: (1) Strengthened the analysis of the internal and external environment of the project, and worked out an effective cost budget. (2) Strengthen the concept of cost control and clarify the power and responsibility of cost control, so that project managers can clearly define their respective division of labor and responsibilities, and promote the effective convergence and cooperation of various stages. (3) Introduce the concepts of whole process cost control of real estate enterprises and dynamic cost management, so that cost control can be targeted. (4) Finally, the cost control level of the whole project has been improved, and the project cost has been controlled in the right way, especially the cost control in the construction process has been strengthened. Finally, the goal of reducing the overall cost of the project has been achieved. Key words: Real estate enterprises ,Whole process cost control, Dynamic costs, Target costIV 目 录 第一章 绪论...............................................................................................................................1 1.1 研究背景..........................................................................................................................1 1.2 研究目的与意义..............................................................................................................1 1.2.1 研究目的...................................................................................................................1 1.2.2 研究意义...................................................................................................................2 1.3 国内外研究现状..............................................................................................................3 1.3.1 国外研究现状...........................................................................................................3 1.3.2 国内研究现状...........................................................................................................3 1.3.3 研究述评...................................................................................................................4 1.4 研究内容与方法..............................................................................................................4 1.4.1 研究内容...................................................................................................................4 1.4.2 研究方法...................................................................................................................5 1.4.3 研究路线图...............................................................................................................6 第二章 成本控制理论基础.......................................................................................................7 2.1 成本的组成......................................................................................................................7 2.2 成本的分类......................................................................................................................8 2.3 成本控制的影响因素......................................................................................................9 2.3.1 项目决策影响............................................................................................................9 2.3.2 项目设计标准............................................................................................................9 2.3.3 项目组织结构............................................................................................................9 2.4 成本控制的阶段、方法与原则.......................................................................................9 2.4.1 生命周期阶段划分...................................................................................................9 2.4.2 成本控制的方法.....................................................................................................10 2.4.3 成本控制原则.........................................................................................................12 第三章 HK 房地产公司成本控制现状及问题分析...............................................................13 3.1 HK 房地产公司概况......................................................................................................13 3.1.1 HK 房地产及项目介绍...........................................................................................13 3.1.2 HK 房地产公司总投资成本概算...........................................................................16 3.1.3 HK 房地产公司建设周期及实施进度计划...........................................................16 3.2 HK 房地产公司成本及控制现状..................................................................................17 3.2.1 土地获取价款及开发前期费用.............................................................................19 3.2.2 工程建设成本.........................................................................................................20 3.2.3 开发间接费及管理费用.........................................................................................21V 3.2.4 其他成本支出.......................................................................................................21 3.3HK 房地产公司成本控制存在的问题...........................................................................22 3.3.1 决策阶段.............................