济南市房地产开发企业项目成本管理研究
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摘要
本文研究背景是房地产在中国发展30年后已进入战略调整阶段之时,项目成本管理作为房地产开发企业面临的重要工作内容,对房地产开发企业的生存、发展和竞争力具有重要性作用；如何提高项目成本管理能力以增强房地产开发企业的核心竞争力,并保障企业的可持续发展,是房地产开发企业面临的重要课题。
本文作者简要介绍项目管理理论、项目成本管理定义与内涵,全面回顾房地产行业发展历程,深入解读当前宏观经济环境；作者结合自身工作经历和亲身实践,选取典型房地产开发企业的项目成本管理状况进行调查研究,深刻分析济南市房地产开发企业项目成本管理的现状和问题,论述了项目成本管理对于房地产开发企业生存与发展的必要性、重要性与意义；论述了房地产开发企业项目成本管理的目的、属性、特点、思路；以增强企业核心竞争力和实现项目效益为目标,构建了房地产开发企业项目成本管理的通用管理体系和制度；提出房地产开发企业项目成本管理的重点举措；指出了优化和提升项目成本管理是房地产开发企业核心竞争力之一,并对房地产开发企业项目成本管理的未来进行了展望。
本文的创新点有三点：第一,从组织管理体系、业务管理体系、流程控制体系等方面分析了典型房地产开发企业项目成本管理现状与问题；第二,提出并构建了房地产开发企业项目成本管理的通用管理体系和制度；第三,参照房地产开发流程,提出房地产项目不同开发阶段项目成本管理的重点举措。
The study background of the thesis is that the real estate is entering strategic adjusting stage after 30 years development in China, project cost management is one of important works for real estate enterprises, project cost management is of great importance for surviving and development and competence of real estate enterprises. One important task for real estate enterprises is how to enhance project cost management capability, so that their core competence capability could be enhanced and continuable development can be guaranteed.
The author briefly introduces thesis of project management and definition of project cost management. Looking back to development history of real estate in China, deeply analyzing current macroscopical economy environment.
Combing himself work experience and practice, The author select typical real estate enterprises to study current situation of project cost management.
By investigating current situation and problems in project cost management of Jinan city real estate enterprises, The author points out the necessity and importance of project cost management to existing and development of real estate enterprises.
The author points out aim and nature and characters and solution thinking of project cost management of real estate enterprises.
The author constructs not only the general system but also the general rules and regulations of project cost management of real estate enterprises, aiming at enhancing core competence and realizing project benefits.
The author proposes major measures of project cost management, pointing out that optimizing and enhancing ability of project cost management is one of core competence of real estate enterprises. The author forecasts the future of project cost management of real estate enterprises.
The thesis has three innovation lightspots. Firstly, analyzing current situation and problems of project cost management of real estate enterprises in aspects of organization and professional working and flow controlling. Secondly, presenting and constructing general system and rules and regulations of project cost management for real estate enterprises. Thirdly, according to development flow, presenting major measures for project cost management in all stages.
本文作者简要介绍项目管理理论、项目成本管理定义与内涵,全面回顾房地产行业发展历程,深入解读当前宏观经济环境；作者结合自身工作经历和亲身实践,选取典型房地产开发企业的项目成本管理状况进行调查研究,深刻分析济南市房地产开发企业项目成本管理的现状和问题,论述了项目成本管理对于房地产开发企业生存与发展的必要性、重要性与意义；论述了房地产开发企业项目成本管理的目的、属性、特点、思路；以增强企业核心竞争力和实现项目效益为目标,构建了房地产开发企业项目成本管理的通用管理体系和制度；提出房地产开发企业项目成本管理的重点举措；指出了优化和提升项目成本管理是房地产开发企业核心竞争力之一,并对房地产开发企业项目成本管理的未来进行了展望。
本文的创新点有三点：第一,从组织管理体系、业务管理体系、流程控制体系等方面分析了典型房地产开发企业项目成本管理现状与问题；第二,提出并构建了房地产开发企业项目成本管理的通用管理体系和制度；第三,参照房地产开发流程,提出房地产项目不同开发阶段项目成本管理的重点举措。
The study background of the thesis is that the real estate is entering strategic adjusting stage after 30 years development in China, project cost management is one of important works for real estate enterprises, project cost management is of great importance for surviving and development and competence of real estate enterprises. One important task for real estate enterprises is how to enhance project cost management capability, so that their core competence capability could be enhanced and continuable development can be guaranteed.
The author briefly introduces thesis of project management and definition of project cost management. Looking back to development history of real estate in China, deeply analyzing current macroscopical economy environment.
Combing himself work experience and practice, The author select typical real estate enterprises to study current situation of project cost management.
By investigating current situation and problems in project cost management of Jinan city real estate enterprises, The author points out the necessity and importance of project cost management to existing and development of real estate enterprises.
The author points out aim and nature and characters and solution thinking of project cost management of real estate enterprises.
The author constructs not only the general system but also the general rules and regulations of project cost management of real estate enterprises, aiming at enhancing core competence and realizing project benefits.
The author proposes major measures of project cost management, pointing out that optimizing and enhancing ability of project cost management is one of core competence of real estate enterprises. The author forecasts the future of project cost management of real estate enterprises.
The thesis has three innovation lightspots. Firstly, analyzing current situation and problems of project cost management of real estate enterprises in aspects of organization and professional working and flow controlling. Secondly, presenting and constructing general system and rules and regulations of project cost management for real estate enterprises. Thirdly, according to development flow, presenting major measures for project cost management in all stages.
引文
[1]牟文,徐玖平.项目成本管理.经济管理出版社,2008：1-27.
[2]林师键,林先江.项目成本管理.对外经济贸易大学出版社,2007：1-14.
[3]戚桂杰.信息系统理论、方法与技术应用.山东大学出版社,2005：1-30.
[4]戚桂杰.管理信息系统.山东人民出版社,2007：1-20
[5]吴荣昌.浅谈房地产企业的成本管理[J].中华建设,2008(07)：98-99.
[6]陈志强.浅谈房地产开发项目的成本控制[J].建筑经济(6增刊),2008(3)：17-19.
[7]欧阳春花.房地产开发项目成本管理控制[J].中国乡镇企业会计,2008(08)：114-115.
[8]王超.房地产开发中的成本控制[J].中国房地产,2008(03)：52-53.
[9]郭俊生.浅析房地产项目成本控制[J].科技资讯,2009(18)：163.
[10]赵永明.房地产开发项目成本控制研究[D].哈尔滨：哈尔滨工程大学,2007：20-36.
[11]钟文.房地产开发项目成本控制浅析[J].广东建材,2007(3)140.142.
[12]翁益郎.浅谈房地产项目成本控制与管理[J].四川建材,2009(04)：277-278.
[13]陈朝阳.战略成本管理与企业竞争优势[J].会计之友(上旬刊),2007(09)：66-67
[14]杜晓荣.成本控制与管理[M].北京.清华大学出版社,2007：1-30.
[15]钱碧慧,马静.论房地产项目成本管理[J].中国新技术新产品,2009(09)：187.
[16]谢伟恒.对房地产项目成本目标管理的几点思考[J].建材技术与应用,2008(05)：43-44.
[17]谷满意.关于房地产的项目成本管理的思考[J].华商,2008(15)：203.
[18]杨晓梁.房地产项目成本管理的研究[D].南昌大学,2007：4-58.
[19]连宏伟.论房地产开发项目中的成本控制[J].财经界,2010(02)：210.
[20]朱顺江.房地产开发项目的成本控制探讨[J].当代经济,2010(06)：24-25.
[21]武振新.房地产项目成本控制分析[J].包钢科技,2007(02)：92-95.
[22]薛承荣.房地产项目成本控制浅析[J].上海企业,2009(04)：45-46.
[23]甘英华.严格控制房地产成本以应对经济形势[J].企业科技与发展,2009(02)：39-40.
[24]唐轶,代文宇.浅议房地产开发项目的成本控制[J].山西建筑,2008,(17)：259-260.
[25]喻亚妮.房地产开发项目成本控制研究[D].长安大学,2009：9-36.
[26]石龙海.房地产开发项目的成本控制研究[D].西安建筑科技大学,2008：10-34
[27]赵永明.房地产开发项目成本控制研究[D].哈尔滨工业大学,2007：9-36
[28]徐恩利.基于全寿命周期的房地产开发项目成本控制研究[D].天津大学,2007：7-55
[2]林师键,林先江.项目成本管理.对外经济贸易大学出版社,2007：1-14.
[3]戚桂杰.信息系统理论、方法与技术应用.山东大学出版社,2005：1-30.
[4]戚桂杰.管理信息系统.山东人民出版社,2007：1-20
[5]吴荣昌.浅谈房地产企业的成本管理[J].中华建设,2008(07)：98-99.
[6]陈志强.浅谈房地产开发项目的成本控制[J].建筑经济(6增刊),2008(3)：17-19.
[7]欧阳春花.房地产开发项目成本管理控制[J].中国乡镇企业会计,2008(08)：114-115.
[8]王超.房地产开发中的成本控制[J].中国房地产,2008(03)：52-53.
[9]郭俊生.浅析房地产项目成本控制[J].科技资讯,2009(18)：163.
[10]赵永明.房地产开发项目成本控制研究[D].哈尔滨：哈尔滨工程大学,2007：20-36.
[11]钟文.房地产开发项目成本控制浅析[J].广东建材,2007(3)140.142.
[12]翁益郎.浅谈房地产项目成本控制与管理[J].四川建材,2009(04)：277-278.
[13]陈朝阳.战略成本管理与企业竞争优势[J].会计之友(上旬刊),2007(09)：66-67
[14]杜晓荣.成本控制与管理[M].北京.清华大学出版社,2007：1-30.
[15]钱碧慧,马静.论房地产项目成本管理[J].中国新技术新产品,2009(09)：187.
[16]谢伟恒.对房地产项目成本目标管理的几点思考[J].建材技术与应用,2008(05)：43-44.
[17]谷满意.关于房地产的项目成本管理的思考[J].华商,2008(15)：203.
[18]杨晓梁.房地产项目成本管理的研究[D].南昌大学,2007：4-58.
[19]连宏伟.论房地产开发项目中的成本控制[J].财经界,2010(02)：210.
[20]朱顺江.房地产开发项目的成本控制探讨[J].当代经济,2010(06)：24-25.
[21]武振新.房地产项目成本控制分析[J].包钢科技,2007(02)：92-95.
[22]薛承荣.房地产项目成本控制浅析[J].上海企业,2009(04)：45-46.
[23]甘英华.严格控制房地产成本以应对经济形势[J].企业科技与发展,2009(02)：39-40.
[24]唐轶,代文宇.浅议房地产开发项目的成本控制[J].山西建筑,2008,(17)：259-260.
[25]喻亚妮.房地产开发项目成本控制研究[D].长安大学,2009：9-36.
[26]石龙海.房地产开发项目的成本控制研究[D].西安建筑科技大学,2008：10-34
[27]赵永明.房地产开发项目成本控制研究[D].哈尔滨工业大学,2007：9-36
[28]徐恩利.基于全寿命周期的房地产开发项目成本控制研究[D].天津大学,2007：7-55