房地产开发企业成本控制分析.docVIP

. .. 我国房地产开发企业成本控制探讨 摘要：从20世纪80年代开始，我国的房地产业走过了产生——成长——发展的历程，其间，国内的房地产开发企业如雨后春笋般涌现出来，在市场经济的大潮中痛并快乐的生存着，但许多企业沉溺于本行业暴利的黄金时代不能自拔，忽视了自身存在的诸多问题，例如成本控制未切实实施等。因此，房地产开发企业优化内部控制成为必然之举。 本文从企业成本控制的相关理论出发，着重分析了我国房地产开发企业现行成本管理内部控制取得的成效和存在的不足，提出有效的成本控制实施举措，克服企业中存在的成本管理不健全等缺陷。最后，文章指出在关注和谐竞争的现今社会，从房地产开发企业自身的建设出发，完善成本管理机制，有效防范风险，是培养企业独立的核心竞争优势的必要途径，也是对发展和谐市场经济做出的积极贡献。 关键词：房地产开发企业；成本控制；内部管理 ABSTRACT Since 1980s, our country’s real estate has passed through the course containing produced-growth-development. During these years, the number of domestic real estate development enterprises has increased sharply. Nowadays they live painfully and joyfully in the market economy tide. Many of them indulging in the golden age of huge profits are blind, neglecting the current shortcomings themselves, such as the unpractical implementation of cost control system. Therefore, in real estate development enterprises, the optimization of internal control becomes the necessity. In this view, the article from the cost control of the relevant theoretical perspective, focusing on the analysis of domestic real estate development enterprises’ advantages and disadvantages on cost management and internal control, proposed effective implementation on cost control, and strived to overcome the errors that our real estate development enterprises’ cost management are not perfect. In addition, the article pointed out that in the contemporary society whose attention to harmonious competition, the real estate development enterprises from the contribution of themselves to consume cost control system is necessary to raise enterprises’ independent core competitive capability, also to make positive contribution for harmonious market economy. Keywords: real estate development enterprises; cost control; internal management 我国的房地产业自80年代产生至今，仅仅走过了20多年的历程，其间，它已随我国经济的走势而一点点发展壮大，成为我国财富聚集的第三拨，当发达资本主义国家沸沸扬扬的宣布进军财富第五拨的时候，我国的房地产业仍然被人们看作是能够攫取暴利的行业，继续以其巨大的发展潜力在中国市场上愈战愈勇。然而，由于经营的盲目性与粗放型正在使一大批缺乏战略眼光的房地产开发企业逐渐失去未来发展的机遇，铤而走险高负债经营。入世