1 摘要 近年来，房地产行业成为民生关注的重点行业，房地产行业具有受国家及宏观政 策影响大、一次性金额投入大、项目开发周期较长等行业特性。基于前述房地产行业 的特殊性，房地产企业成本管理能力成为一个企业能否在房地产行业立足及长远发展 的核心竞争力，而企业的管理架构的建设、全过程成本管理体系的搭建、供应链管理 能力成为影响房地产企业的成本管理能力关键因素。如果能够深入分析房地产企业成 本管理问题，理论结合项目实际管理经验总结一套切实可行的成本管理体系，将对整 个行业有着巨大的指导意义与贡献。 本文以以G房地产公司A项目为实例，对其成本管理改进成效开展讨论与研究， 继而总结出一套可运用至房地产行业的成本管控体系与方案。首先，本文对企业架构 管理、全过程成本管理与目标成本管理、供应链管理理论进行理论概述，再结合房地 产特殊行业特性分析其在房地产项目成本管理中的具体运用。其次，通过对A项目 一期成本管理状况进行分析，发现其在目前管理流程中存在企业管理组织机构设置不 合理、目标成本管理制度有缺陷、供应链管理有漏洞等问题。再次，G公司对于A 项目一期成本管理中存在的问题，针对性地进行整改：针对企业管理组织机构不合理 问题，改进区域公司项目组织架构、完善项目标准化定位、建立专业条线的协同管理、 全面实施设计监理；针对目标成本管理制度缺陷，建立标准化产品成本限额管理制度、 完善目标成本动态管理体系；针对供应链管理漏洞，完善招采制度、健全供方后评估 制度。最后，分析A项目二期进行相应整改后的成本管理效果。最终得出结论：管 理架构、项目全过程目标成本管理、供应链管理理论在房地产行业成本管理上具有现 实指导意义，并总结出经实践检验切实可行的房地产企业成本管理策略。 本文可能创新点在于，目前针对企业管理架构设计、目标成本管理、供应链管理 的文献研究较多，但针对以上三个因素对房地产企业全过程成本管理的影响深入分析 的文章并不多，研究案例也不够充分与细化。本文将该行业成本管理与管理架构设计、 目标成本管理、供应链管理之间的关系梳理清楚，总结出了具有可行性的成本管理策 略，对其他房地产企业在成本控制上具有较高的参考价值。并且，本文通过同一个项 目分期开发的一二两期在成本管理优化前后对比，证实了文中提出的成本管理策略的 可行性和有效性。 关键词：房地产行业；成本管理；管理架构；目标成本；供应链管理 G房地产公司A项目成本管理改进成效研究 I Abstract In recent years, the real estate industry has become a key industry concerned about people's livelihood. The real estate industry has the characteristics of being greatly influenced by national and macro policies, large one-time investment and long project development cycle. Based on the particularity of the real estate industry, real estate enterprise cost management ability can become a business in the real estate industry based on the core competitiveness and long-term development, and the construction of the enterprise's management structure, the construction of the whole process cost management system, supply chain management ability to become a key factor influence the real estate enterprise cost management ability. If we can deeply analyze the cost management problem of real estate enterprises and summarize a set of feasible cost management system based on the practical project management experience, it will be of great guiding significance and contribution to the whole industry. This paper takes project A of G real estate company as an example, discusses and studies the improvement effect of its cost management, and then summarizes A set of cost control system and scheme that can be applied to the real estate industry. Firstly, this paper gives a theoretical overview of enterprise architecture management, whole-process cost management and target cost management, and supply chain management theory, and then analyzes its specific application in real estate project cost management based on the special characteristics of real estate industry. Secondly, through analyzing the cost management status of the first phase of project A, it is found that there are some problems in the current management process, such as unreasonable establishment of enterprise management organization, defective target cost management system and loopholes in supply chain management. Thirdly, company G rectifies the problems existing in the first-phase cost management of project A. Aiming at the unreasonable enterprise management organization, it improves the project organizational structure of the regional company, improves the standardized positioning of the project, establishes the collaborative management of professional lines, and comprehensively implements the design supervision. Aiming at the defects of the target cost management system, establish the standardized product cost quota management system and improve the target cost dynamic management system. In view of the loopholes in supply chain management, we should improve the recruiting and purchasing system and the supplier post-evaluation system. Finally, analyze the cost management effect after the corresponding rectification in phase Abstract II ii of project A. Finally, it concludes that the management framework, the whole process of the project objective cost management and the supply chain management theory have practical guiding significance in the cost management of the real estate industry, and summarizes the practical and feasible cost management strategy of the real estate enterprises. The innovation of this paper lies in that there are many literature studies on enterprise management architecture design, target cost management and supply chain management, but there are not many in-depth analyses on the influence of the above three factors on the whole process cost management of real estate enterprises, and the research cases are not sufficient and detailed. In this paper, the relationship between the industry's cost management and management structure design, target cost management, supply chain management is sorted out, and a feasible cost management strategy is summarized, which has a high reference value for other real estate enterprises in cost control. In addition, the feasibility and effectiveness of the cost management strategy proposed in this paper are confirmed by the comparison before and after the cost management optimization of the first two phases of the same project. Key words: Real estate industry; Cost Control ; Management Architecture;object cost;supply chain management G房地产公司A项目成本管理改进成效研究 1 目 录 导 论 ............................................................................................................. 1 一、选题背景和研究意义 ..................................................................................... 1 二、文献综述 ........................................................................................................ 2 三、论文研究内容与研究方法 .............................................................................. 4 四、本文的研究思路 ............................................................................................. 5 五、本文的研究重难点及可能的创新点 ............................................................... 6 第一章房地产企业成本管理理论分析 ......................................................... 7 第一节房地产企业管理架构理论分析 ................................................................... 7 一、管理架构重点理论 ...................................................................................... 7 二、管理架构理论在房地产企业成本管理中的应用分析 .................................. 8 第二节房地产全过程成本管理与目标成本管理理论分析 ..................................... 8 一、全过程成本管理与目标成本管理理论 ........................................................ 9 二、房地产全过程成本管理与目标成本理论应用分析 .....................................10 第三节房地产供应链成本管理理论分析...............................................................11 一、供应链管理成本理论 ..................................................................................11 二、供应链管理理论在房地产企业成本管理中的应用分析 .............................12 第二章G房地产公司A项目改进前成本管理状况 .................................. 14 第一节 G房地产公司及A项目基本情况 ...........................................................14 一、G房地产