近两年来，中国房地产行业受国家政策调控、供需关系变化、开发成本上升等众多 因素影响，已经从暴利时代逐步回归至正常水平。房企们要想提高利润率，只能从成本 上下功夫。在整个项目运营中设计费虽然只占总成本的很小一部分，但是设计阶段的决 策却决定了项目绝大部分的成本造价。当前设计单位普遍存在“重技术、轻经济”，注 重设计效果，忽视成本；而成本管理人员又缺乏设计背景，难以向设计单位提出反向要 求，且许多中小型房企还处在事中核算的成本管理阶段，不重视设计阶段的事前管理， 造成“三超”现象的发生。本文在房地产开发项目成本管理已有的理论基础上，结合实 际案例，希望能使中小型房地产企业逐步形成成本管理的意识，将侧重点从项目施工阶 段转移至设计阶段，更加重视项目设计阶段的成本管理，从而革新成本管理的理论与方 法，使房地产开发项目的成本管理水平得到健康发展，进而帮助企业提高投资收益率。 本文运用文献研究法和案例分析法，深入分析价值工程、目标成本限额设计、并行 工程等理论与设计阶段成本管理的关系，总结各基础理论在实际应用中的优缺点，并通 过梳理房地产项目开发流程和各流程的成本构成，从而找到设计阶段成本管理的关键节 点，并对房地产开发项目设计阶段成本管理的特点进行了阐述，针对设计阶段成本管理 的动态性、多部门协同和技术与经济相辅相成的特点，根据当前中小型房地产企业的管 理方法分析总结了房地产开发项目设计阶段成本管理的思路，分析 FL 项目在设计阶段 成本管理中存在的问题，给出了具体的改进措施，为本企业后续开发项目提供参考依据。 由于中小型房企受发展规模、资金等因素限制，难以快速的深入总结研究适用于本企业 的成本管理方法，从而立竿见影的将实施的效果反馈到项目总成本造价中，本文则通过 多方面的分析为同类型的中小型房地产开发项目在设计阶段成本管理快速见效的实施 提供参考。 关键词，房地产开发项目，设计阶段，成本管理IIII ABSTRACT In the past two years, China's real estate industry has been gradually reduced from a profiteering era to a normal level due to many factors such as national policy regulation, changes in supply and demand, and rising development costs. If real estate enterprises want to increase their profit margins, they can only work hard on costs. Although the design fee is only a small part of the total cost of the entire project operation, it determines the cost of the project. The current design units generally have “more emphasis on technology than economy”, paying attention to design effects and ignoring costs; while cost managers lack design background, it is difficult to make reverse requirements to design units, and many small and medium-sized real estate enterprises are still in the process of accounting. In the cost management stage, the prior management of the design stage is not emphasized, resulting in the occurrence of the“three super” phenomenon. Based on the existing theory of cost management of real estate development projects, combined with actual cases, this paper hopes that small and medium-sized real estate enterprises will gradually form a sense of cost management, shifting the focus from the project construction stage to the design stage, and pay more attention to the project design stage. Cost management, thus innovating the theory and method of cost management, enables the real estate enterprises to achieve a healthy development of the cost management level, thereby helping enterprises to improve the return on investment. This paper uses the literature research method and the case analysis method to deeply analyze the relationship between the theory of value engineering, quota design, concurrent engineering and cost management in the design stage, summarizes the advantages and disadvantages of each basic theory, and combs the real estate project development process and the cost of each process. In order to find the key nodes of cost management in the design phase, and expound the characteristics of cost management in the design phase of real estate development projects, according to the dynamics of cost management in the design phase, multi-sectoral synergy and the complementary characteristics of technology and economy, according to the current real estate enterprises The management method analyzes and summarizes the ideas of cost management in the design stage of real estate development projects, analyzes the problems existingIII in the cost management of FL projects in the design stage, and gives specific improvement measures,which can provide reference for the follow-up development projects of the enterprise.Because small and medium-sized housing enterprises are limited by factors such as development scale and capital, it is difficult to quickly and in-depth study and study the cost management methods applicable to the enterprise, so as to immediately feedback the implementation effect to the total cost cost. This paper provides a reference for the implementation of cost management in the design phase by the same type of real estate development projects through various aspects. KEYWORDS: Real Estate Development Project, Design Phase, Cost ManagementIV 目 录 摘要.........................................................................................................................................I ABSTRACT...............................................................................................................................II 目 录......................................................................................................................................IV 1 绪 论..................................................................................................................................... 1 1.1 研究背景与研究意义...................................................................................................... 1 1.1.1 研究背景................................................................................................................... 1 1.1.2 研究意义................................................................................................................... 2 1.2 国内外研究现状和发展动态.......................................................................................... 4 1.2.1 国内研究现状和发展动态....................................................................................... 4 1.2.2 国外研究现状和发展动态....................................................................................... 6 1.3 研究内容与方法.............................................................................................................. 7 1.3.1 研究内容................................................................................................................... 7 1.3.2 研究方法................................................................................................................... 8 1.4 创新之处.......................................................................................................................... 8 2 房地产开发项目设计阶段成本管理相关理论综述........................................................... 11 2.1 价值工程理论................................................................................................................ 11 2.1.1 价值工程的概念..................................................................................................... 11 2.1.2 价值工程的基本原理............................................................................................. 11 2.1.3 价值工程理论在设计阶段成本管理中的作用..................................................... 13 2.1.4 价值工程在房地产开发项目设计阶段的应用特点............................................. 14 2.2 目标成本限额设计........................................................................................................ 14 2.2.1 目标成本限额设计的概念..................................................................................... 14 2.2.2 目标成本限额设计的实施流程............................................................................. 15 2.2.3 目标成本限额设计理论在设计阶段成本管理中的作用..................................... 15 2.2.4 目标成本限额设计在房地产开发项目设计阶段的应用特点............................. 17 2.3 并行工程理论...........................................................................