和昌地产公司的成本分析和控制应用研究.doc

摘要 房地产行业随之我国经济发展阶段日趋成熟，整体置业规模及相关法律也趋于完善，在我国经济社会体制的全面建设过程中，房地产事业蒸蒸日上，现今正不断的走向国际化市场，然而随着全球经济危机的冲击，亚洲地区虽然没有处于暴风中心但却仍受波及，国内物价水平不断升高，针对地产行业国家也出台相关政策对地产行业进行限制，因此行业利润正不断降低，从而使各大地产行业整体经营模式受到了严厉的考验，许多中小型地产在这股洪流中被击垮最终被行业淘汰，而大型地产公司却能屹立不倒，且呈上升趋势，正式由于其具备完善的成本控制体系。成本控制体系的建立及完善可以使房地产企业在经营规划及发展提供坚实基础，因此对于房地产企业的成本分析及控制研究是地产公司在行业竞争中生存所必备的。 本文以和昌地产公司为研究对象运用结构分析法、因素分析法、对比分析法、趋势分析法、和标准成本法等方法对和昌地产的成本构成项目及比重进行分析，及分析影响成本升降的因素和各因素的影响程度。分析成本管理的绩效并对 其成本控制现状进行分析，对其成本分进行分析和控制研究分析成本控制对其公司的整体发展的作用，并提出对策和具体措施，通过文献查询及所学的相关知识分析和昌地产公司成本控制模式提炼出其中可借鉴参考的地方。采用的研究方法为调查比较，数理统计法[1]从而对和昌地产公司进行成本分析及控制研究，发现其成本控制的优劣，根据成本控制措施为借鉴，为和昌地产公司成本控制进行研究评价。 关键词：地产、成本分析、趋势分析法、成本控制制度、结构分析法、因素分析法、对比分析法、标准成本法。 Abstract The real estate industry with our stage of economic development becomes more and more mature, the overall real estate scale and relevant laws also tend to perfection, in the comprehensive construction process of Chinas economic and social system, the real estate business be on the upgrade, it is constantly moving toward the international market, but along with the global economic crisis, the Asian region although not in the storm central but still affected, the domestic price level rising, the country is restricted to the real estate industry for the real estate industry to introduce relevant policies, so the industry profit is decreasing, so that the overall business model the major real estate industry by the severe test, many small and medium-sized real estate in this torrent of crushed was eventually industry eliminated, while the large real estate companies can not stand, and a rising trend, because obits perfect cost control system. Establish and perfect the real estate enterprises to provide a solid foundation in the business planning and development of the cost control system, so it is necessary for real estate companies to survive in the competition in the industry for the cost analysis and control of real estate enterprises. This paper analyzes the present condition of Chang and Estate Company cost co