房地产企业项目成本控制研究——以JK地产公司为例-会计专业论文.docxVIP

摘 要 房地产企业的发展促进推动着项目成本控制理论的发展，项目成本控制理论的 发展、改善、创新也为房地产企业项目成本的控制提供更为有效的方法和途径。 本文从对房地产行业发展的分析，指出作为房地产企业要想在竞争中取胜必须 对的项目成本进行控制。通过对项目成本控制及其主要理论的分析结合 JK 地产公司 的实际情况，分析 JK 地产项目成本控制的现状和可能存在的问题，并提出相应的解 决对策。指出项目成本的控制要分时期、分阶段针对不同的环节不同的控制点采用 不同的方法进行项目的成本控制。不能依靠单一的成本控制方法对整个项目成本进 行控制，要构建更为全面、系统有效的项目成本控制体系就需要运用动态成本和分 期进行的成本控制理念，通过目标成本控制、流程控制、预决算控制、合同管理控 制和精细化设计的控制方法对房地产企业的项目成本实现全面的成本控制。 关键词：项目成本控制； JK 房地产公司； 目标成本 I Abstract The development of the real estate enterprises to promote the development of the theory of project cost control, project cost control theory development, improvement, innovation is to control in real estate project cost and provides a more effective method and way. In this paper, based on the analysis of the development of the real estate industry, and points out that as a real estate enterprises want to win in the competition it is necessary to control the project cost. Through the analysis of the project cost control and its main theory combined with the actual situation of JK real estate company, analysis of the current situation of JK real estate project cost control and possible problems, and put forward corresponding countermeasures. Pointed out that the project cost control should be divided into periods, control by stages according to different links of different adopted different methods to control the cost of the project. Can not rely on a single cost control method to control the project cost, to build a more comprehensive, systematic and effective project cost control system requires the use of dynamic cost and staging of the concept of cost control, through the target cost control, process control, budget control, contract management control and sophisticated design of the comprehensive control method cost control of the real estate enterprise project cost. Keyword：Project cost control; JK Real Estate Company; Object cost II 目录 HYPERLINK \l _bookmark0 摘要.................................................................................................