房地产项目设计过程中的成本管理研究

　　摘 要

　　如何有效地控制房地产项目成本目标，提高房地产企业的经济效益与利润率，是房地产开发企业普遍关注的重点，特别是经过 2008 年楼市低迷对各地产企业的冲击，房地产行业竞争愈演愈烈，“节约成本就是创造利润”的观念逐渐形成共识。房地产项目开发是个系统工程，环节很多，而项目的成本控制更是涉及到方方面面。一直以来，结算成本超“成本目标”的现象十分普遍。虽然造成超标的原因很多，但忽视设计阶段成本管理是一个很重要的因素。要做好房地产开发项目的成本控制，必须做到全成员、全过程、全方位的成本控制，而其重中之重就在于项目的设计阶段。因为设计是在技术和经济上对拟开发项目的实施进行全面的安排，也是对工程建设进行规划和具体描述实施意图的过程。设计是项目开发的龙头，当一份施工图付诸于施工时，也就基本决定了工程的本质和项目投资的基础。虽然实际的建安成本是在施工过程中产生的，但 70%~80%的项目成本是在设计确定时已经形成了。由此可见设计阶段成本控制的重要性，而在实际房地产开发过程中中往往忽略了设计阶段的成本，绝大多数房产公司直接从设计院拿来图纸就用于施工，从而导致项目成本无法控制在有效的目标内。本文概述了房地产项目开发各主要阶段的成本控制内容。对于房地产开发项目的成本费用构成进行研究分析，对于我国房地产开发项目成本控制现状进行调查，同时提出了设计阶段成本控制的必要性。对于设计阶段影响成本的因素进行详细的研究分析，并找出其中的关键因素，探寻问题解决的方法。在实例分析招商地产 A 项目设计阶段成本管理与成本控制的基础上，将优化设计等方案一一提出，使得开发项目的最佳效益得以显现。因而可以科学性和有效性的实现房地产成本控制。本文写作的目的在于使得设计阶段的成本控制进入现代房地产企业重点把控内容，并为其设计阶段成本管控提出借鉴和参考，提升房地产企业的竞争力。

　　关键词：房地产；成本控制；设计

　　Abstract

　　How to effectively control the real estate project cost goals, improve the economicbenefits of real estate enterprise and the profit margins, is the key of the real estatedevelopment enterprise widespread concern, especially after 2008, the housing slump tothe impact of the production enterprises, the real estate industry competition intensified,the concept of \“saving the costs is to create profits\” gradually formed a consensus. Realestate project development is a system engineering, a lot of links, and cost control butalso involves all aspects of the project. For a long time, settlement costs in excess of the\“target cost\” phenomenon is very common. The causes of excessive many, but ignorethe design phase cost management is an important factor. To do a good job in real estatedevelopment project cost control, we must do all members, whole process andcomprehensive cost control, and its top priority is the design phase of the project.

　　Because the design is on technical and economic comprehensive arrangement of theimplementation of the proposed development project, is the construction planning anddetailed account of the process of the implementation of intention. Design is a leadingproject development, when a construction drawing into construction, also is the basicdetermines the nature of the project and the foundation of project investment. Althoughthe actual sussing out cost was produced in the process of construction, but is 70% ~80% of the project cost when designing determine have formed. This shows theimportance of design phase cost control, and in the real estate development of the designphase is ignored in the process of cost, the vast majority of the real estate companydirectly from the design institute for drawing is used for construction, which can lead toproject cost control within the effective goal. This paper summarizes the real estateproject development the main phase of the cost control content. For the cost of real estatedevelopment project cost composition analysis, to investigate the status quo of real estatedevelopment project cost control in China, puts forward the necessity of design phasecost control at the same time. For detailed study design phase factors affecting costanalysis, and find out the key factors, explore methods of problem solving. In theinstance analysis of investment real estate A project design phase cost management andcost control, on the basis of the optimized design scheme is put forward one by one,make the best benefit of the development project to emerge. Thus it can be the realizationof the scientific and effective cost control of real estate. Writing for the purpose of thispaper is to make the design phase of cost control key controls the content into themodern real estate enterprises, and put forward reference for the design phase costcontrol, improve the competitiveness of the real estate enterprises.

　　Key words: real estate, cost control , Design
 

　　目 录

　　摘 要

　　ABSTRACT

　　第 1 章 绪论

　　1.1 选题背景和意义

　　1.2 国内外研究现状分析

　　1.3 研究内容和研究方法

　　第 2 章 房地产项目设计阶段的成本控制理论概述

　　2.1 房地产项目成本控制的概念与程序

　　2.2 房地产项目设计阶段的成本控制

　　第 3 章 影响房地产项目设计阶段成本控制效果的因素分析

　　3.1 房地产项目成本控制存在的问题

　　3.2 房地产设计阶段成本管理控制的影响因素

　　第 4 章 案例分析-以招商地产 A 项目为例

　　4.1 项目概况

　　4.2 项目成本管理与控制现状

　　4.3 项目设计阶段的成本控制和优化建议

　　第 5 章 提高房地产项目设计阶段成本控制成效的方法

　　5.1 建立项目成本控制责任制，加强项目成本控制意识

　　5.2 实施全过程的项目成本控制

　　5.3 加强房地产项目资金的预算管理和集中管理

　　5.4 确定科学、合理的限额设计与工程造价控制目标

　　第 6 章 结论与展望

　　参考文献

　　致 谢