房地产企业住宅商品房开发建设成本控制研究.doc

南京理大学硕士学位论文 房地产企业住宅商品房开发建设成本控制研究 南京理工大学 硕士学位论文 房地产企业住宅商品房开发建设成本控制研究 姓名：李文清 申请学位级别：硕士 专业：工商管理 导教师：徐光华Abstract The real estate enterprise belongs to the Third Industry, whose operation level mainly depends on whose management level. The real estate enterprise must attach importance to cost contfol 麻ch is its important management content Traditional objective cost management is still the basal measure of cost management, strategic cost manz^ement; activity-based cost management and quality cost management are its necessary supplement. The real estate must follow the objective rule of the development of the merchandise house, could not neglect any cost control process. Cost control in advance is a key process. In this phase, the construction blueprint will be protracted, and the aim of cost control will be prepared. The cost control in advance includes cost forecast, cost decision and cost planning. Preparing the aim require the strategic foresight The performing cost control includes everyday cost control and cost accounting. The main workload of cost control is in here. The content of performing cost control of merchandise house construction is very numerous and jumbled The qualified manager must understand all the activities which will happen in the future and the connection of every activity. Then he can affirm the key road in the construction and try to finish the duty in the forecast day with the regular quality. In the performing cost control phase manager not only think lot of quality control and schedule control but also inviting public bidding control which is a process of choosing partner. The good cost accounting should link up cost budget so assure that cost accountant could provide timely and relevant infonnation for decision maker. The cost control afterwards includes cost analysis and cost evaluation. The cost analysis of merchandise house is often by contrasting the standard data and actual data. Manger can find some shortage and strongpoint