不同公司背景，公司发展的不同阶段对于项目开发成本管理的认识，管理的特点完 全不同。随着国家宏观政策的进一步加强，房地产市场逐步进入稳定发展的阶段，很多 地产企业从过去初粗放型的成本管理方式，逐步过度到成本精益化管理；从早期的成本 核算式管理，过度到成本目标控制管理，成本效益策划管理。目标成本、合约规划、动 态成本监控、供应商资源库、成本数据库、项目成本后评估等，都已经不是什么新名词 了，几乎已是地产企业标配的管理工具了。但并不是所有的地产公司都能很好的将这些 管控方法很好的应用在项目开发的各个阶段。 Z地产公司同样在项目开发过程中，遇到了定标预签合同金额超目标成本，合约规 划分解不合理，动态成本监控处于失控状态等棘手的成本管理问题。本文通过运用对比 分析法、案例分析法、PDCA循环法等管理方法，实践分析了Z地产公司开发的G项 目，找到G项目开发各环节出现的成本管理问题， 针对性提出目标成本、合约规划、 动态成本、招标采购、合同管理、供应商资源库、成本数据库这些管控方法如何应用在 项目开发的各个阶段，以及需要注意的问题。 文章首先阐述了论文写作的背景与意义，以及对国内外学者在房地产开发项目成本 管理的研究文献综述，表述了本文写作的主要内容与创新之处；其次对目前我国房地产 项目开发成本管理理论基础进行了论述；然后对Z公司在G项目开发各阶段出现的成 本管理问题进行分析，发现其在开发各环节，成本管控方法的应用上出现的各类问题； 最后针对性的提出优化方案与改进措施。希望通过对Z公司G项目成本管理问题的研 究与探讨，同样解决其他企业面临的同样问题。力图帮助企业找到一条适合自己的成本 管理之道。 关键词：房地产开发；成本管理；阶段成本；管控方法 II RESEARCH ON PROJECT G DEVELOPMENT COST MANAGEMENT OF Z REAL ESTATE COMPANY ABSTRACT Different company background, different stages of the development of the company for the project development cost management, management characteristics are completely different.With the further strengthening of the national macro policy, the real estate market has gradually entered a stage of stable development. Many real estate enterprises have gradually transferred from the extensive cost management mode at the beginning of the past to the lean cost management.From the early cost accounting management, transition to cost target control management, cost effectiveness planning management.Target cost, contract planning, dynamic cost monitoring, supplier resource base, cost database, project cost evaluation, etc., are not new terms, almost has been a standard management tool of real estate enterprises.However, not all real estate companies can well apply these control methods in each stage of project development. In the process of project development, Z real estate company also encountered some thorny cost management problems, such as the over-target cost of the bid pre-signed contract amount, unreasonable contract planning decomposition, and out-of-control dynamic cost monitoring.In this paper, by using comparative analysis, case analysis, management methods, such as PDCA circulation method, analyzes the G Z corporation development and practical projects, find G project cost management problems in the development of each link, targeted put forward the target cost, contract planning, dynamic cost, bidding and purchasing, contract management, a database repository, cost the control method of how to apply in all phases of project development, and the problems need to pay attention to. Firstly, the paper expounds the background and significance of the paper writing, and the literature review of domestic and foreign scholars' research on the cost management of real estate development projects.Secondly, the paper discusses the theoretical basis of the development cost management of real estate projects in China.Then, the paper analyzes the cost management problems of Z company in each stage of G project development, and finds various problems in the application of cost control methods in each link of development.Finally, put forward the optimization plan and improvement measures.It is hoped that through the research and discussion on the cost management of project G of Z company, the same problems faced III by other enterprises can be solved.Try to help enterprises find a suitable cost management method. KEY WORDS：Real estate development；Cost management ； Stepped cost； Control method IV 目 录 摘要 ........................................................................................................................................... I ABSTRACT ............................................................................................................................. II 第一章 绪论 .............................................................................................................................. 1 1.1 研究的背景和意义 ............................................................................................................. 1 1.1.1 研究的背景 ...................................................................................................................... 1 1.1.2 研究的意义 ...................................................................................................................... 2 1.2 相关文献综述 ..................................................................................................................... 2 1.2.1 国外相关文献综述 .......................................................................................................... 2 1.2.2 国内相关文献综述 .......................................................................................................... 4 1.3 研究的内容和方法 ............................................................................................................. 6 1.3.1 研究的内容 ...................................................................................................................... 6 1.3.2 研究的方法 ...................................................................................................................... 6 1.3.3 论文框架 .......................................................................................................................... 6 1.4 创新之处 ............................................................................................................................. 7 第二章 房地产开发项目成本管理理论概述 .......................................................................... 9 2.1 成本管理基本理论概述 ..................................................................................................... 9 2.1.1 项目开发成本的组成 ...................................................................................................... 9 2.1.2 房地产项目开发各阶段成本管理的内容 .................................................................... 11 2.1.3 房地产项目开发成本管控的方法 ................................................................................ 12 2.2 房地产成本管理的未来发展趋势 ................................................................................... 20 2.2.1 将进入全成本、全员参与、全过程的发展阶段 ........................................................ 20 2.2.2 走向成本效益管理时代 ................................................................................................ 21 第三章 Z公司G项目开发各阶段成本管理问题分析 ....................................................... 22 3.1 公司及项目概况 ............................................................................................................... 22 3.1.1 Z公司概况 ..................................................................................................................... 22 3.1.2 Z公司组织架构 ............................................................................................................. 22 3.1.3 Z公司成本管理组织架构 ............................................................................................. 22 3.1.4 G项目概况 ..................................................................................................................... 23 V 3.2 确定G项目开发成本管理问题分析方向 ...................................................................... 23 3.3 G项目开发各阶段的成本管理问题分析 ......................................