【作者】 于云飞；

【导师】 许程洁；

【作者基本信息】 哈尔滨工业大学 ， 管理科学与工程， 2007， 硕士

【摘要】 随着中国货币化房改制度的实施,房地产行业迎来了一个展新的发展机遇,成为千夫所向的投资热点。房地产行业又因其独有的保值性、增值性、长期使用性、大量投资性特征成为中国经济的三大支柱产业之一。然而,房地产市场的竞争也日趋激烈,利润空间逐渐缩小,提高房地产企的的成本管理水平成为在激烈的市场竞争中生存和发展的关键性因素。房地产企业开发项目目标成本管理是以人为本、关注产品与产品设计、主动的、全面性的、全生命周期的成本管理。房地产企业应用目标成本,加上房地产成本信息系统的辅助,有利于企业积累自身经营信息,实现企业本身利润和社会效益的双赢。本文从竞争市场的角度切入,采用基于模糊综合评判的市场比较法预测销售价格,根据预测的销售价格和预测的目标利润建立房地产企业开发项目的目标成本。在设计阶段、施工阶段和售后维护阶段应用价值工程原理,提高开发产品的功能,逐渐挤压了目标成本,并充分考虑到了市场上客户的需求,再以责任目标成本的形式落实各个责任中心,以作业成本法来核算企业的实际成本和责任目标成本,再加上成本信息化的辅助,使房地产企业的成本管理水平提高一个层次,真正的实现房地产企业利润最大化。更多还原

【Abstract】 Along with the Chinese currency housing reform system implementation, the real estate profession welcomed to unfold the recent development opportunity, becomes favorite for investors which the multitudes of people approached. Because it’s characteristic is possession of guarantees the value, the increment, the long-term use, the massive investments. The real estate industry becomes the Chinese economy one of three big industries. But, the real estate market competition is also intense day by day, the profit space gradually reduces, enhanceing the cost management level of real estate business becomes the survival and the development crucial factor in the intense market competition.The project target cost management of real estate enterprise is humanist, the attention product and the product design, initiative, comprehensive, the entire life cycle cost management. under management information system assistance and applying target cost management is in addition advantageous to The real estate enterprise to accumulate own management information and to wins enterprise itself profit and the social efficiency .In the competitive market angle, this paper uses judgment market comparison test based on Fuzzy Comprehensive Evaluation to forecast the sell price. Then, according to selling price and forecast goal profit, we established the real estate enterprise development project target cost. In the design stage, the construction stage and the saled and maintenance stage ,the application of value engineer principle enhances the development product the function, gradually has extrudedthe target cost, and fully considered the customer demand in the market. The target cost was put into each responsibility center by the responsibility target cost form. The enterprise actual cost and the responsibility target cost were calculated by Activity Based Costing. In addition, under management information system assistance, the real estate enterprise enhances the cost management, and truely the profit-maximization is realized.更多还原