改革开放以来，我国房地产行业经过几轮兴旺，目前房价普遍高企，为控制 房价涨幅过大带来的风险，近些年中央及地方政府相继出台了严格的房地产宏观 调控政策。房地产企业盈利空间被大大压缩，被迫改变以往向外粗放式经营方式， 转向向内精细化经营挖掘潜力。在目前竞争激烈的环境下房地产企业项目的成本 控制管理是其向内挖掘潜力的重点领域，房地产企业如何解决目前成本控制管理 存在的问题，降低项目成本，提高企业经济效益，增强企业在激烈市场竞争中的 核心竞争力，需要引起房地产企业的重视并开展深入地研究。 本文围绕房地产企业项目成本控制管理问题，以 WD房地产企业S项目为例， 理论结合实际进行研究，本文主要内容包括：第1章：分析本文的研究背景、项 目成本控制管理问题的理论及实际意义，就国内、外文献的研究现状进行分析， 阐述房地产项目成本控制管理的重要性；第2章：介绍成本控制管理的概念与思 想，运用目标成本管理、合约规划成本管理、动态成本管理的方法，采用全过程 成本控制管理理论、精细化成本控制管理理论对项目开发的全过程进行分析；第3 章：主要概括我国房地产企业项目成本概念及特点，我国优秀房地产企业项目成 本控制管理实践，以及项目成本控制管理趋势；第4章：介绍WD房地产企业及S 项目的概况、成本指标，对全过程成本控制管理存在的问题进行分析，并对S项 目进行问卷调查，分析问题；第5章：针对全过程成本控制管理存在的问题以及 调查问卷发现的问题，本文对 WD房地产企业项目成本控制管理提出了一些管控措 施及建议：管控措施方面：（1）加强全过程成本控制管理；（2）完善成本控制管 理体系；（3）提高人员综合素质。创新及建议方面：（1）推广成本信息化平台管 理：（2）完善企业供方数据库：（3）建立成本数据库；（4）BIM模型在成本控制管 理中的应用；第6章：对全文进行总结及研究展望。 本文通过对WD房地产企业S项目目前成本控制管理存在问题进行分析，并提 出合理的措施建议，提升成本控制管理水平，降低企业成本从而提高企业的经济 效益，促进房地产行业的持续稳定发展。 关键词：成本管理，房地产企业，项目成本控制 湖 北 工 业 大 学 硕 士 学 位 论 文 II Abstract Since the reform and opening up, China's real estate industry has experienced several rounds of prosperity. Currently, the housing prices are generally high. In recent years, the central and local governments have successively introduced strict macro-control policies for the real estate market to control the risk brought by excessive price increase. As the profit space of real estate enterprises is greatly compressed, they are forced to change the previous extensive operation mode to tap the potential of refined operation. In the competitive environment of the real estate enterprise project cost control management is to tap potential in key areas, real estate enterprises how to solve the current problems existing in the cost control management, reduce the project cost, improve the economic benefits of enterprises, enhance the core competitiveness of enterprises in the fierce market competition, need to cause the attention of real estate enterprises and carry out in-depth research. Around issues of real estate enterprise S project cost control management, this thesis takes WD of real estate enterprises project as an example, combine theory and practice. This thesis focuses on the project cost control and management of real estate enterprises, the main contents of this thesis include: Chapter 1: Analyzed the research background of the topic, the theoretical and practical significance of project cost control and management. Analyzed the research status of domestic and foreign literature, and expounded the importance of real estate project cost control. Chapter 2: This estate introduces the concept and thought of cost control management, and analyzes the whole process of project development with the methods of target cost management, contract planning cost management and dynamic cost management, and the whole process cost control management theory and refined cost control management theory. Chapter 3: The concept and characteristics of the real estate enterprise project cost, advanced real estate enterprise project cost control management practice in our country, as well as the trend of project cost control management. Chapter 4: WD real estate enterprise and S project overview and cost indicators are introduced. Problems existing in the whole-process cost control and management are analyzed. Questionnaires are conducted for S project to analyze problems. Chapter 5: Found the problems according to the survey. In this thesis, the present real estate enterprise project cost control is suggested to put forward some management measures. Control measures: (1) Strengthen the whole process cost control management; (2) Improve the cost control system; (3) Improve the comprehensive quality of personnel. Innovation and suggestion: (1) Promote cost information platform management; (2) Improve enterprise supplier database; (3) Set up cost database; (4) Application of BIM model in cost management; Chapter 6:The full text summary and research prospect. This thesis analyzed the current cost control problems of WD real estate enterprise S project, and puts forward reasonable measures and suggestions to improve the cost control management level. Reduce the cost of enterprises to improve the economic 湖 北 工 业 大 学 硕 士 学 位 论 文 III benefits of enterprises and promote the sustainable and stable development of the real estate industry. Keywords: Cost Management, Real Estate Enterprise, Project Cost Control 湖 北 工 业 大 学 硕 士 学 位 论 文 IV 目录 摘要 .................................................................. I Abstract ................................................................. II 目录 ..................................................................... IV 第1章 绪论 ............................................................... 1 1.1 本文选题背景与意义 .................................................. 1 1.1.1 研究背景 ..................................................... 1 1.1.2 研究意义 ..................................................... 2 1.2 国内外文献综述 ...................................................... 3 1.2.1 国外研究现状.................................................. 3 1.2.2 国内研究现状.................................................. 4 1.2.3 文献述评 ..................................................... 6 1.3 研究内容和方法 ...................................................... 6 1.3.1 研究内容 ..................................................... 6 1.3.2 研究方法 ..................................................... 7 1.3.3 技术路线图.................................................... 7 第2章 房地产企业项目成本控制管理理论基础 .................................. 9 2.1 成本控制管理的概念和基本思想 ........................................ 9 2.1.1 成本控制管理的概念 ............................................ 9 2.1.2 成本控制管理的基本思想 ........................................ 9 2.2 成本控制管理方法 ................................................... 10 2.2.1 目标成本管理................................................. 10 2.2.2 合约规划成本管理 ............................................. 10 2.2.3 动态成本管理................................................. 11 2.3 成本控制管理的理论 ................................................. 12 2.3.1 全过程成本控制管理理论 ....................................... 12 2.3.2 精细化成本控制管理理论 ....................................... 13 第3章 我国房地产企业项目成本控制管理特点与趋势 ........................... 14 3.1 我国房地产企业项目成本概述及特点 ................................... 14 3.1.1 房地产项目成本含义及构成 ..................................... 14 湖 北 工 业 大 学 硕 士 学 位 论 文 V 3.1.2 房地产企业项目成本特点 ....................................... 15 3.2我国优秀房地产企业项目成本控制管理实践特点 ......................... 16 3.3 我国房地产企业项目成本控制管理趋势 ................................. 17 第4章 WD房地产企业项目全过程成本控制管理问题分析——以S项目为例 ........ 19 4.1 WD企业及其S项目介绍 .............................................. 19 4.1.1 企业简介 .................................................... 19 4.1.2 S项目概况及成本指标 ......................................... 21 4.2 WD企业S项目