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房地产企业的项目具有开发周期长、涉及部门多、投资量大的显著特点。从房地产企业拿到地皮、项目,到房地产项目的开发、施工、再到竣工销售,需要房地产企业内部各部门之间的协调与配合。例如:涉及到开发部、工程部、销售部、物业管理部门、财务部门等。项目的开发过程中还会与外部产生联系,例如:国土部门、规划部门、建立、质量监督部门、税收部门等,在不同的环节中,经常会发生不同的费用预算,会出现不同的成本特征。值得提醒的是,在这些环节中出现的每一项费用支出都必须纳入企业的成本管理中进行核算。因此,房地产企业项目动态成本的管理与控制问题逐渐成为各房地产企业管理中不断重视的问题。本文首先将对我国房地产企业项目动态成本管理的内涵等进行阐述,在此基础上,对房地产企业实施动态成本管理的方法、条件、效果进行分析,并重点阐述房地产目标成本管理的管控点,为房地产企业设定的成本目标的实现奠定基础。
Real estate projects with a long development cycle, involving many departments, a significant investment in large quantities. From the real estate business to get the land, the project, to the development of real estate projects, construction, and then to the completion of sales, real estate companies need to coordinate the various departments and cooperation. For example: involving the development department, engineering department, sales department, property management department, finance department and so on. For example, the land and resources departments, the planning departments, the establishment departments, the quality supervision departments, the tax departments and so on will often have different cost budgets and different cost characteristics in different links during project development. . It is worth reminding that each expenditure incurred in these sessions must be accounted for in the enterprise’s cost management. Therefore, the real estate business project management and control of dynamic costs has gradually become the real estate business management issues of continuous importance. This article first expounds the connotation of dynamic cost management of real estate projects in China, and then analyzes the methods, conditions and effects of implementing dynamic cost management in real estate enterprises, and focuses on the management and control of real estate target cost management Real estate companies set the cost goal to lay the foundation.