房地产项目成本管理研究2

摘    要
对于以项目运作作为业务基础的房地产企业来说，项目成本管理变得越来越重要。而现在我国的项目管理水平仍十分落后，特别是尚未提出一套行之有效的房地产项目成本管理体系。这必然严重制约着房地产企业的发展，以及有效控制房地产项目成本，从而降低房地产价格。房地产项目成本管理是房地产企业管理的核心的内容之一，成本管理的效果直接关系到企业的经济效益，通过成本管理可以减少和杜绝企业中的浪费现象，节约有限的社会和经济资源。
本文从项目管理、成本管理的基础概念及内容出发，结合房地产公司开发项目的开发程序，即可分为项目决策阶段、项目设计阶段、招投标与合同签订阶段、项目实施阶段、竣工阶段，详细研究了每一阶段成本管理的特点及内容，尤其是决策阶段和设计阶段；从房地产项目的施工、管理和实施三个不同的角度，深入分析了现阶段我国房地产项目管理的现状及存在的一些问题；根据房地产项目的不同阶段分别阐述了解决上述问题的措施，从而形成了一套科学全面的房地产项目成本管理体系；结合实际企业案例对上述体系进行了检验，证明了其可行性。以上研究为房地产企业的成本管理理论注入一些新的元素，同时，可以为房地产企业的成本管理提供一个实践平台，指导房地产企业的成本管理工作。
本文针对房地产企业如何紧跟市场需求、国家宏观政策调控进行项目成本管理进行了研究，特别是如何从项目全寿命周期、全过程角度进行开发项目的成本管理进行了重点阐述。这是研究对于房地产企业都是有效的尝试，必然会促进房地产企业的持续发展。

关键词：房地产开发程序；项目管理；成本管理
 

Abstract
For the project operation as business real estate enterprises based, project cost management is becoming more and more important. And now our project management level is still extremely backward, especially has yet been brought a set of effective real estate project cost management system. This necessarily severe restricts the development of real estate enterprises of real estate project, and effective control, thus reducing the cost of real estate prices. Real estate project cost management is a real estate enterprise management is one of the core content, through the cost management can reduce and eliminate the waste phenomenon, managing enterprise limited social and economic resources.
This article from the project management, cost management of the basic concept and content, and combining the development of real estate company development projects, can is divided into project decision-making procedures, project design stage, stage of bidding and contract signing stage, project implementation stage, completion phase, especially decision-making stage and design stage; From real estate project construction, management and implementation of the three different angles, in-depth analysis of the present stage of China's real estate project management present situation and the existing problems; According to the real estate project in the different stages of respectively expounds the measures to solve these problems, thus forming a set of scientific comprehensive real estate project cost management system; Combined with the actual business case for the system of inspection, proved its feasibility. The study of cost management for real estate enterprises inject some new elements theory, meanwhile, can the cost management for real estate enterprises provide a practical platform, guiding estate enterprise cost management work.
Based on real estate enterprise how to follow the market demand, national macroeconomic policy project cost management, especially studied how total project life cycle, from the Angle of the whole process for development projects the emphasis of cost management. It's research for real estate enterprises are effective attempt, can surely promote the estate enterprise sustainable development.

Key words：Real estate development program; Project management; Cost management

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