房地产企业成本控制浅析.docVIP

房地产企业成本控制浅析 重庆工商大学融智学院 会计学 2010级5班 肖璐 指导老师 丛巍 摘 要：随着我国经济日益发展，各行业的发展速度也越来越快，但是，经济的迅速发展也使得行业间的竞争越来越激烈。房地产业在我国国民经济中占有十分重要的地位，不仅是我国国民经济的基础性产业，还是我国国家财政收入的重要来源，同时也是近年来人们投资、消费的热点。对房地产开发企业来说，衡量该房地产项目是否成功的标准是其价格与品质，而该项目的经济效益则通常通过利润的最大化和成本的最小化来实现。房地产企业的重要活动之一就是成本控制，其成败影响到房地产企业的经济效益和市场竞争力，也直接关系到企业的生存与发展。因此，加强房地产企业成本控制是房地产项目管理的核心和重要环节。本文从房地产项目建设的各个阶段分析，分析了房地产企业成本控制中，各个阶段存在问题，并结合实际，提出了各个阶段的应对措施。 关键词：房地产企业 成本 控制 Abstract：’s economy,the development of the industry is becoming more and more fast.But,the rapid development of economy also make the industry competition is more and more fierce.Property enterprise in our national economy occupies a very important position, not only is the basic industry of the national economy, is also an important source of state revenue, but also investment in recent years, consumption of hot spots. Real estate development companies, real estate project to measure the success of its price and quality standards, and the economic benefits of the project is usually through profit maximization and cost minimization to achieve. One of the important activities of the real estate business is cost control, which affect the success or failure of the economic benefits of the real estate business and market competitiveness, but also directly related to the survival and development of enterprises. Therefore, strengthening cost control is the core of the real estate business and an important part of real estate project management. From the construction of real estate projects in various stages of analysis, analysis of the real estate cost control in all stages of the problem, combined with the practical measures proposed to deal with the various stages. Key words：property enterprise cost control 前言 房地产企业作为资本密集型行业，对资金管理、项目建设成本的控制都具有较高的要求。随着社会经济的发展，各行业市场竞争日趋激烈，房地产开发企业大量、大规模地推进房地产开发项目的建设，外资企业的进入也势必对我国房地产开发企业造成威胁，国家地产政策的深入改革也给房地产企业带来了相当的压力。然而，目前国内房地产开发建设中仍然存在着能耗水平较高，生产率较低等许多突出的问题，如果房地产开发商再不注意项目的成本控制问题，部分实力较差的房地产企业将可能会被市场淹没。所谓成本控制，是企业根据一定时期预先建立的