房地产企业质量成本测控分析-企业管理专业论文.docxVIP

摘 要 伴随城市化进程的不断加快，房地产行业处于快速发展时期。随之而来，房地产 质量和成本就成为购房者和物业公司关心、主管部门和监管部门关注的焦点。房地产 企业往往为了降低成本而忽视建造过程中的质量控制，或者为提高质量而忽视成本的 无限扩大。因而，企业不但要使用最少的成本而且还要保障较高的质量，同时在对企 业的成本进行控制管理之外还要更加重视质量成本的发生和控制，否则不但浪费了社 会资源，而且在一定程度上也增加了成本。房地产企业应该重视质量，更应该重视质 量成本的均衡。所以说对于房地产企业的质量成本进行科学的测量与控制就十分的必 要了。 本文主要是解决房地产企业质量成本测算和控制问题，利用定性和定量相结合， 理论与应用相结合，采用成本会计学、经济学、质量成本控制理论、价值工程等学科 的研究方法，从质量成本以及控制理论入手，分析房地产企业质量成本的项目构成情 况，并建立一套房地产企业的测算指标体系和测量模型； 再通过构建质量成本控制模型来对房地产企业所发生的建造开发成本、物业公司 管理成本和业主使用成本等质量成本进行控制，采用房地产上市公司的样本数据进行 应用，检查模型的适用性，并对模型进行修正，不断完善，使其更有利于房地产企业 质量成本管理。 最后提出房地产企业进行质量成本测控研究的对策，从房地产企业的设计、施工 和物业三个阶段来进行具体分析，为房地产企业进行质量管理、控制质量成本、使房 价与房屋质量相匹配，为增强房地产企业竞争力提供决策依据。 关键词：房地产企业；质量成本；测量；控制； ABSTRACT With the urbanization process accelerating, the real estate industry is in a very rapid development period, consequently, quality and cost of real estate enterprise have become the focus that buyers and property companies concern, the competent departments and supervision departments care. Real estate enterprises want to give up the quality requirements for reducing costs, or improve the quality and neglect the unlimited expansion of cost. Therefore, enterprises must not only use the least cost but also ensure higher quality, at the same time not only control the cost of enterprise but also have more attention to the occurrence and control of quality cost. So it would waste social resources, to some extent the costs increase. Real estate enterprises should attach importance to quality ,and have more regard to the balance of quality cost. So it is very necessary that real estate enterprises have a scientific measurement and control to quality cost. The thesis mainly solves the real estate enterprise quality cost measurement and control question, takes qualitative and quantitative method, makes theory and application unify, uses research techniques that the cost accounting, the economic, quality cost control theory, value engineering and so on, and obtained theory of the quality cost and control, analyses real estat