房地产企业开发项目目标成本管理研究
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摘要
随着中国货币化房改制度的实施,房地产行业迎来了一个展新的发展机遇,成为千夫所向的投资热点。房地产行业又因其独有的保值性、增值性、长期使用性、大量投资性特征成为中国经济的三大支柱产业之一。然而,房地产市场的竞争也日趋激烈,利润空间逐渐缩小,提高房地产企的的成本管理水平成为在激烈的市场竞争中生存和发展的关键性因素。
房地产企业开发项目目标成本管理是以人为本、关注产品与产品设计、主动的、全面性的、全生命周期的成本管理。房地产企业应用目标成本,加上房地产成本信息系统的辅助,有利于企业积累自身经营信息,实现企业本身利润和社会效益的双赢。
本文从竞争市场的角度切入,采用基于模糊综合评判的市场比较法预测销售价格,根据预测的销售价格和预测的目标利润建立房地产企业开发项目的目标成本。在设计阶段、施工阶段和售后维护阶段应用价值工程原理,提高开发产品的功能,逐渐挤压了目标成本,并充分考虑到了市场上客户的需求,再以责任目标成本的形式落实各个责任中心,以作业成本法来核算企业的实际成本和责任目标成本,再加上成本信息化的辅助,使房地产企业的成本管理水平提高一个层次,真正的实现房地产企业利润最大化。
Along with the Chinese currency housing reform system implementation, the real estate profession welcomed to unfold the recent development opportunity, becomes favorite for investors which the multitudes of people approached. Because it’s characteristic is possession of guarantees the value, the increment, the long-term use, the massive investments. The real estate industry becomes the Chinese economy one of three big industries. But, the real estate market competition is also intense day by day, the profit space gradually reduces, enhanceing the cost management level of real estate business becomes the survival and the development crucial factor in the intense market competition.
The project target cost management of real estate enterprise is humanist, the attention product and the product design, initiative, comprehensive, the entire life cycle cost management. under management information system assistance and applying target cost management is in addition advantageous to The real estate enterprise to accumulate own management information and to wins enterprise itself profit and the social efficiency .
In the competitive market angle, this paper uses judgment market comparison test based on Fuzzy Comprehensive Evaluation to forecast the sell price. Then, according to selling price and forecast goal profit, we established the real estate enterprise development project target cost. In the design stage, the construction stage and the saled and maintenance stage ,the application of value engineer principle enhances the development product the function, gradually has extrudedthe target cost, and fully considered the customer demand in the market. The target cost was put into each responsibility center by the responsibility target cost form. The enterprise actual cost and the responsibility target cost were calculated by Activity Based Costing. In addition, under management information system assistance, the real estate enterprise enhances the cost management, and truely the profit-maximization is realized.
房地产企业开发项目目标成本管理是以人为本、关注产品与产品设计、主动的、全面性的、全生命周期的成本管理。房地产企业应用目标成本,加上房地产成本信息系统的辅助,有利于企业积累自身经营信息,实现企业本身利润和社会效益的双赢。
本文从竞争市场的角度切入,采用基于模糊综合评判的市场比较法预测销售价格,根据预测的销售价格和预测的目标利润建立房地产企业开发项目的目标成本。在设计阶段、施工阶段和售后维护阶段应用价值工程原理,提高开发产品的功能,逐渐挤压了目标成本,并充分考虑到了市场上客户的需求,再以责任目标成本的形式落实各个责任中心,以作业成本法来核算企业的实际成本和责任目标成本,再加上成本信息化的辅助,使房地产企业的成本管理水平提高一个层次,真正的实现房地产企业利润最大化。
Along with the Chinese currency housing reform system implementation, the real estate profession welcomed to unfold the recent development opportunity, becomes favorite for investors which the multitudes of people approached. Because it’s characteristic is possession of guarantees the value, the increment, the long-term use, the massive investments. The real estate industry becomes the Chinese economy one of three big industries. But, the real estate market competition is also intense day by day, the profit space gradually reduces, enhanceing the cost management level of real estate business becomes the survival and the development crucial factor in the intense market competition.
The project target cost management of real estate enterprise is humanist, the attention product and the product design, initiative, comprehensive, the entire life cycle cost management. under management information system assistance and applying target cost management is in addition advantageous to The real estate enterprise to accumulate own management information and to wins enterprise itself profit and the social efficiency .
In the competitive market angle, this paper uses judgment market comparison test based on Fuzzy Comprehensive Evaluation to forecast the sell price. Then, according to selling price and forecast goal profit, we established the real estate enterprise development project target cost. In the design stage, the construction stage and the saled and maintenance stage ,the application of value engineer principle enhances the development product the function, gradually has extrudedthe target cost, and fully considered the customer demand in the market. The target cost was put into each responsibility center by the responsibility target cost form. The enterprise actual cost and the responsibility target cost were calculated by Activity Based Costing. In addition, under management information system assistance, the real estate enterprise enhances the cost management, and truely the profit-maximization is realized.
引文
1向为民,李娇.城市化水平与房地产投资增长率的关系研究.重庆建筑大学学报. 2007, (2): 12-20
2李启明,郑磊,等小鹏,沈良峰.现代房地产项目全生命周期管理,东南大学出版社. 2006: 18-27
3毛蓉蓉.中国房地产企业标杆—万科的品牌建设战略.上海交通大学学报. 2007, (4)
4陈林杰.我国中小房地产企业发展问题与对策.建筑经济. 2007, (5)
5张宇祥.国外房地产市场体系建设的经验与启示.宏观经济研究. 2007, (4): 59-61
6王守平.浅谈房地产行业目标成本管理.上海会计. 2003, (7)
7 Kato, Yutaka, Boer, Germain, Chow, Cheew. Target Costing–Anintegrative Ma- nagement Process, Journal of Cost Management, Spring 1995
8 Robun Cooper, W. Bruce Chew. Control Tomorrow's Costs through Design. Today’s Harvard Bassinets Review,1996:January-February
9胡玉明.试论企业成本管理的企业化与市场问题.财会通讯. 2001, (3): 105-107
10孙菊生,曹玉珊.目标成本规划解析-兼议邯钢经验与目标成本规划的区别.会计研究. 2000(5)
11吴雪林.目标成本管理.北京:经济科学出版社. 2005: 56-70
12陈胜群.现代成本管理论.北京:中国人民大学出版. 1998: 80-90
13南京大学会计学系课题组.中国企业成本管理方法及其效果的调查分析.会计研究. 2001(7)
14 Seidenschwarz W. Target Costing Controlling.Juli/August 1991: 198-203
15 (美)约翰c.古德帕斯丘著,广联达公司译.项目价值管理.北京:机械工业出版社, 2005
16孙继德等.建设项目的价值工程.北京:中国建筑工业出版社. 2004(12): 110-141
17 Stuart D, Green and Peter A. The Charted Institute Popper: Value Engin- eering. The Search for of Building. 1990.
18斯蒂芬. A.罗斯,伦道夫. W.威尔斯菲尔德,杰弗利. F.杰富著,吴世农等译.公司理财.北京:机械工业出版社, 2003: 100-120
19藤洪源,王国斌著.企业成本核算技巧与方法.辽宁:东北财经大学出版社. 2000: 150-153
20姜红珍.论作业成本法的产生及应用意义[J].市场周刊.财经论坛. 2003(7)
21中国房地产估价师学会编.国家一级房价格评估机构房地产估价报告精选
22次凤敏.完善房地产估价方法的研究[D].成都:西南交通大学, 2002: 23-24
23侯定王,王战军.非线性评估的理论探索与应用[M].合肥:中国科学技术大学出版社, 2001
24谢季坚,刘承平.模糊数学方法及其应用[M].武汉:华中科技大学出版社. 2001
25 Chandra, Akhilesh, Agrawal, Surendra P. Cost management systems a fuzzy model.Decis SciInst, Atlanta, GA, USA. 1996. 131-132
26张协奎,陈伟清,成文山,李树垂.基于模糊数学的市场比较法.中国管理科学.2001. 9(3)
27 C.Grove, W Hallowell, C Smith. A Parallel. WBS for International Pro- ject. PM Network: 1999
28 Rad, Parvis F. Advocating a Deliverable-Oriented of Work Breakd Structure. Cost Engineering, 1999
29 [美]杰克R梅瑞狄斯,小塞谬尔J曼特尔著.项目管理视角.郑晟.杨磊,李兆玉译.项目管理.电子工业出版社. 2002
30 Wrwtzebach, Charles. H. Modern Real Estate. New York: Viley, 1991
31乐嘉栋,彭胜林.建设项目投资管理.同济大学出版社. 2003: 100-110
32陈宝春,黄素萍.价值工程在设计方案评选中的应用.浙江建筑. 2004
33 John Kelly, Steven Male.Value Engineering in Design and Construction E&FN Spon, 1998
34黄永根.价值工程及其在工程项目成本控制中的应用[J].建筑经济, 2004(8)
35 shaozlu Hong, Wujun Liu, Xinlin Lu. Systematic\value Methodology for economy Gated project systems.2002. ( the Society of American value Engineers) International Conference proceedings.May 2002.
36 Alphone Dell'Isola. Value engineering. R·S·Means Co. January. 1998.
37 Qiping Shen, Guiwen Liu. Critical Success Factors for Value Management Studies in Construction Journal of Construction Engineering and Management,Vol. 129, No.5. 2004
38 Deng Shaojun.Analysis of Construction Design Companies, Value Engineering Application in Large Domestic Engineering, No.6, 2004[17]
39崔秀山,王育项.项目目标责任成本管理.建筑经济. 2001(2)
40 Ronald W Hilton.Manageral Accounting.China Machine Press. 2002 (9)
41 Charles T Horngren. Cost Accounting. George Foster Prentice Hall, 2001, (9)
42 Back.W.E, Maxwell, D.A, Isidore, L.J.Activity-based costing as a tool for process improvement evaluations [J]. Management in Engineering, 2000: 48-58
43 CHENHALL RH. The role of cognitive and affective conflict inearly implementation of activity-based cost management [J]. Behavioral Research in Accounting, 2004(16): 19-45
44 Sakurai, M, Keating, P. T. Target Costing and Activity-based costing. Controlling, Marz/April, 1994: 84-94
45 O'Guin,M. Focus the Factory with Activity-based costing, Management Accounting, Vol. 7, 1990: 36-41
46加华.作业成本法在房地产开发中的应用研究.工业技术经济.2006(10)
47 Garold Ober Lender. Project Management for Engineering and Construction. McGraw-Hill Higlier Education, 2000
48郭继秋,唐慧哲.工程项目管理.化学工业出版社. 2005: 101-130
49查尔斯. T.亨格瑞,乔治.福斯特,斯坎特. M.达塔著.王立彦,王永梅主译.成本会计学.辽宁:东北财经大学出版社, 2000
50陈建文.浅析施工企业局域网的组建.施工技术. 2002: 12-14
51郑梅,浅议建筑施工项目的信息化管理.建筑技术开发. 2001: 56-58
2李启明,郑磊,等小鹏,沈良峰.现代房地产项目全生命周期管理,东南大学出版社. 2006: 18-27
3毛蓉蓉.中国房地产企业标杆—万科的品牌建设战略.上海交通大学学报. 2007, (4)
4陈林杰.我国中小房地产企业发展问题与对策.建筑经济. 2007, (5)
5张宇祥.国外房地产市场体系建设的经验与启示.宏观经济研究. 2007, (4): 59-61
6王守平.浅谈房地产行业目标成本管理.上海会计. 2003, (7)
7 Kato, Yutaka, Boer, Germain, Chow, Cheew. Target Costing–Anintegrative Ma- nagement Process, Journal of Cost Management, Spring 1995
8 Robun Cooper, W. Bruce Chew. Control Tomorrow's Costs through Design. Today’s Harvard Bassinets Review,1996:January-February
9胡玉明.试论企业成本管理的企业化与市场问题.财会通讯. 2001, (3): 105-107
10孙菊生,曹玉珊.目标成本规划解析-兼议邯钢经验与目标成本规划的区别.会计研究. 2000(5)
11吴雪林.目标成本管理.北京:经济科学出版社. 2005: 56-70
12陈胜群.现代成本管理论.北京:中国人民大学出版. 1998: 80-90
13南京大学会计学系课题组.中国企业成本管理方法及其效果的调查分析.会计研究. 2001(7)
14 Seidenschwarz W. Target Costing Controlling.Juli/August 1991: 198-203
15 (美)约翰c.古德帕斯丘著,广联达公司译.项目价值管理.北京:机械工业出版社, 2005
16孙继德等.建设项目的价值工程.北京:中国建筑工业出版社. 2004(12): 110-141
17 Stuart D, Green and Peter A. The Charted Institute Popper: Value Engin- eering. The Search for of Building. 1990.
18斯蒂芬. A.罗斯,伦道夫. W.威尔斯菲尔德,杰弗利. F.杰富著,吴世农等译.公司理财.北京:机械工业出版社, 2003: 100-120
19藤洪源,王国斌著.企业成本核算技巧与方法.辽宁:东北财经大学出版社. 2000: 150-153
20姜红珍.论作业成本法的产生及应用意义[J].市场周刊.财经论坛. 2003(7)
21中国房地产估价师学会编.国家一级房价格评估机构房地产估价报告精选
22次凤敏.完善房地产估价方法的研究[D].成都:西南交通大学, 2002: 23-24
23侯定王,王战军.非线性评估的理论探索与应用[M].合肥:中国科学技术大学出版社, 2001
24谢季坚,刘承平.模糊数学方法及其应用[M].武汉:华中科技大学出版社. 2001
25 Chandra, Akhilesh, Agrawal, Surendra P. Cost management systems a fuzzy model.Decis SciInst, Atlanta, GA, USA. 1996. 131-132
26张协奎,陈伟清,成文山,李树垂.基于模糊数学的市场比较法.中国管理科学.2001. 9(3)
27 C.Grove, W Hallowell, C Smith. A Parallel. WBS for International Pro- ject. PM Network: 1999
28 Rad, Parvis F. Advocating a Deliverable-Oriented of Work Breakd Structure. Cost Engineering, 1999
29 [美]杰克R梅瑞狄斯,小塞谬尔J曼特尔著.项目管理视角.郑晟.杨磊,李兆玉译.项目管理.电子工业出版社. 2002
30 Wrwtzebach, Charles. H. Modern Real Estate. New York: Viley, 1991
31乐嘉栋,彭胜林.建设项目投资管理.同济大学出版社. 2003: 100-110
32陈宝春,黄素萍.价值工程在设计方案评选中的应用.浙江建筑. 2004
33 John Kelly, Steven Male.Value Engineering in Design and Construction E&FN Spon, 1998
34黄永根.价值工程及其在工程项目成本控制中的应用[J].建筑经济, 2004(8)
35 shaozlu Hong, Wujun Liu, Xinlin Lu. Systematic\value Methodology for economy Gated project systems.2002. ( the Society of American value Engineers) International Conference proceedings.May 2002.
36 Alphone Dell'Isola. Value engineering. R·S·Means Co. January. 1998.
37 Qiping Shen, Guiwen Liu. Critical Success Factors for Value Management Studies in Construction Journal of Construction Engineering and Management,Vol. 129, No.5. 2004
38 Deng Shaojun.Analysis of Construction Design Companies, Value Engineering Application in Large Domestic Engineering, No.6, 2004[17]
39崔秀山,王育项.项目目标责任成本管理.建筑经济. 2001(2)
40 Ronald W Hilton.Manageral Accounting.China Machine Press. 2002 (9)
41 Charles T Horngren. Cost Accounting. George Foster Prentice Hall, 2001, (9)
42 Back.W.E, Maxwell, D.A, Isidore, L.J.Activity-based costing as a tool for process improvement evaluations [J]. Management in Engineering, 2000: 48-58
43 CHENHALL RH. The role of cognitive and affective conflict inearly implementation of activity-based cost management [J]. Behavioral Research in Accounting, 2004(16): 19-45
44 Sakurai, M, Keating, P. T. Target Costing and Activity-based costing. Controlling, Marz/April, 1994: 84-94
45 O'Guin,M. Focus the Factory with Activity-based costing, Management Accounting, Vol. 7, 1990: 36-41
46加华.作业成本法在房地产开发中的应用研究.工业技术经济.2006(10)
47 Garold Ober Lender. Project Management for Engineering and Construction. McGraw-Hill Higlier Education, 2000
48郭继秋,唐慧哲.工程项目管理.化学工业出版社. 2005: 101-130
49查尔斯. T.亨格瑞,乔治.福斯特,斯坎特. M.达塔著.王立彦,王永梅主译.成本会计学.辽宁:东北财经大学出版社, 2000
50陈建文.浅析施工企业局域网的组建.施工技术. 2002: 12-14
51郑梅,浅议建筑施工项目的信息化管理.建筑技术开发. 2001: 56-58