發(fā)布時間：2018-04-26 00:19

  本文選題：房地產(chǎn) + 成本控制�。� 參考：《南昌大學(xué)》2017年碩士論文

【摘要】：本文以房地產(chǎn)項目開發(fā)投資成本增長過快為研究背景,基于項目成本控制管理中的實際問題,以定性和定量相結(jié)合的分析研究方式,文中分別用價值工程理論和掙值法對房地產(chǎn)項目設(shè)計和施工階段進(jìn)行成本控制分析,以期達(dá)到功能值與成本相匹配,房地產(chǎn)項目成本與進(jìn)度管理協(xié)調(diào)系統(tǒng)化。首先,通過XY房地產(chǎn)A項目的例證,簡要闡述了房地產(chǎn)設(shè)計和施工階段成本控制中的問題薄弱環(huán)節(jié),對設(shè)計階段有效的功能屬性與費用支出協(xié)調(diào)重要性進(jìn)行分析,進(jìn)一步肯定施工階段成本管理的必要。理論與實際案例相結(jié)合,成本構(gòu)成的分析得出設(shè)計階段屬性與費用分析對工程的實施和成本控制起到至關(guān)重要作用的結(jié)論,并主要體現(xiàn)在施工階段。其次,對設(shè)計階段的功能進(jìn)行定量預(yù)算,并預(yù)估項目施工階段的各項費用,結(jié)合價值工程理論對費用進(jìn)行合理性分析且作適當(dāng)費用調(diào)整。此后,根據(jù)預(yù)算費用和施工階段實際產(chǎn)生費用相對比,運用掙值法對施工階段的費用進(jìn)行分析和動態(tài)控制。通過XY房地產(chǎn)實例分析,價值工程理論預(yù)算結(jié)果表明項目建筑施工階段功能性目標(biāo)成本為29900萬元。對項目的功能性分析,協(xié)調(diào)功能與成本間關(guān)系,實現(xiàn)了價值工程進(jìn)行成本預(yù)算的過程。最后,在項目施工階段成本控制中運用掙值法,結(jié)果表明除周期2以外,其他時間周期段的費用偏差(CV)小于0,費用超支。進(jìn)度偏差(SV)大于0時,各周期的進(jìn)度值為正,進(jìn)度超前。費用績效指數(shù)(CPI)在第1個檢查周期大于1,除此之外都指數(shù)小于1,說明實際支付大于預(yù)算費用。各周期的進(jìn)度績效指數(shù)(SPI)大于1,說明進(jìn)度處于搶前狀態(tài)。臨界指數(shù)除第1周期外,其他各周期都大于1。掙值法在XY房地產(chǎn)成本動態(tài)控制說明此種費用支出與項目進(jìn)度推進(jìn)相匹配,是有利于項目的發(fā)展與建設(shè)的。最后,結(jié)合XY房地產(chǎn)成本控制現(xiàn)狀,就價值理論和掙值法在XY房地產(chǎn)A項目中控制成本應(yīng)用的結(jié)果,給予針對性建議。并就設(shè)計階段和施工階段的成本控制分析結(jié)果,配合成本費用管理,給予針對性的建議,分別分析價值工程理論和掙值法在設(shè)計階段和施工階段成本控制的重要性�？傊�,價值工程理論在房地產(chǎn)設(shè)計階段的應(yīng)用,協(xié)調(diào)了項目產(chǎn)品屬性與成本之間的關(guān)系,驗證了設(shè)計階段預(yù)估成本的合理性。結(jié)合價值工程理論預(yù)估成本,對比施工階段的實際費用和進(jìn)度計劃值,掙值法在施工階段有效檢驗了成本控制與進(jìn)度之間的關(guān)系,同時有效說明房地產(chǎn)項目中成本控制與施工進(jìn)度正相關(guān)性變化的合理性。分別將價值工程理論和掙值法應(yīng)用于設(shè)計階段和施工階段有效的預(yù)估且驗證了成本控制的客觀合理性,為有關(guān)房地產(chǎn)項目成本控制提供參考意義。
[Abstract]:Based on the research background of the rapid growth of investment cost of real estate project development, based on the actual problems in project cost control management, this paper combines qualitative and quantitative analysis and research. In this paper, the cost control analysis of real estate project design and construction stage is carried out by using value engineering theory and earned value method respectively, in order to achieve the matching of function value and cost, and the coordination of real estate project cost and schedule management is systematized. First of all, through the example of XY real estate A project, this paper briefly expounds the weak links in the cost control of the real estate design and construction phase, and analyzes the importance of coordination between the effective functional attributes and the cost expenditure in the design phase. Further confirm the necessity of cost management in construction stage. Combining theory with practical cases, the analysis of cost composition shows that the attribute and cost analysis in design stage plays an important role in the implementation and cost control of the project, and is mainly reflected in the construction stage. Secondly, the function of the design phase is estimated quantitatively, and the cost in the construction phase is estimated. The rationality of the cost is analyzed and the appropriate cost adjustment is made in combination with the theory of value engineering. Thereafter, according to the relative ratio of the budget cost and the actual cost produced in the construction phase, the earned value method is used to analyze and dynamically control the cost in the construction stage. Through the analysis of XY real estate example, the value engineering theory budget results show that the functional target cost of the construction stage of the project is 299 million yuan. The process of cost budget of value engineering is realized by analyzing the function of the project and coordinating the relationship between function and cost. Finally, the earned value method is used in the cost control in the construction stage of the project. The result shows that the cost deviation (CVV) of other time periods is less than 0 and cost overrun is less than 0 except period 2. When the progress deviation (SVV) is greater than 0, the progress value of each cycle is positive and the progress is ahead. The cost performance index (CPI) is greater than 1 in the first check period, and the index is less than 1, indicating that the actual payment is greater than the budgeted cost. The progress performance index (SPI) of each cycle is more than 1, indicating that the progress is in the state of preemption. With the exception of the first cycle, the critical index is greater than 1. The dynamic control of the cost of XY real estate by earned value method shows that this kind of expense is matched with the progress of the project and is beneficial to the development and construction of the project. Finally, combined with the current situation of XY real estate cost control, the paper gives some suggestions on the application of value theory and earned value method in XY real estate A project. According to the analysis results of cost control in design stage and construction stage, and with cost cost management, this paper gives some suggestions, and analyzes the importance of value engineering theory and earned value method in cost control in design stage and construction stage respectively. In a word, the application of value engineering theory in the stage of real estate design coordinates the relationship between product attributes and cost of the project, and verifies the rationality of the cost estimate in the design phase. Combining with the theory of value engineering to estimate the cost and compare the actual cost and the progress plan value of the construction phase, the earned value method effectively tests the relationship between the cost control and the schedule in the construction stage. At the same time, the rationality of the positive correlation between cost control and construction schedule in real estate projects is effectively explained. The theory of value engineering and earned value method are applied to the effective prediction of the design stage and the construction stage, and the objective rationality of the cost control is verified, which provides a reference for the cost control of the real estate project.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：TU201.7;TU723.3

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