对房地产企业成本管理的一些思考

1、 一、房地产企业成本管理现状的分析 房地产企业的施工成本是企业成本管理系统中主要的成本支出，它包括房地产企业为了 获得利润，保证生产经营正常进行而购买原材料等方面付出的全部耗费和资产，当然这并非 成本支出的全部。房地产企业的成本管理主要是指企业对房地产项目的相关成本支出和管理 性成本，还有金融成本支出以及不可预见成本所进行的前期预算和实时监测以及事后总结的 过程。 成本管理是以成本为对象，以管理 事实上成本管理理念的本质并不是 其核心主要是为了建立和保持企业的长期竞争 （一）成本管理理念的实质 企业生产经营管理中的一项重要内容就是成本管理, 会计的方法来为企业提供成本信息为主的一个会计分支。

2、为了节约而节约，也不单纯等同于降低成本， 优势而积极采取的一种有意识、有规划的措施。 现代成本管理则是强调将企业成本列入可控的局面，突出成本控制的可执行性，这种成 本管理意识并不依赖于人的自发行为，是要在制度的框架内自觉有效的予以执行。 （二）我国房地产企业成本管理的现状 当今的商战竞争的激烈程度也在不断加剧。房地产开发企业，要想不断发展，充分认识 企业内部状况和了解外部环境是十分必要的。占领市场优势的企业， 企业自身的内在因素就 是决定性因素；若不能占据市场优势，市场因素就是具有决定性的。企业对于自身的定位， 以及企业对自身现状的正确剖析关系到企业的存亡。 相关调查表明，成本管理我国中小房地

3、产企业小型房地产企业中还未大范围的施行，大 型房地产企业都在施行成本管理，但执行力度和水平参差不齐。针对房地产开发企业内部施 行成本控制大部分企业是以项目为导向的，并且以项目的成本控制作为企业成本管理的主线， 各个项目目标成本管理工作的流程基本上就构成了房地产开发企业的目标成本体系。大多数 房地产企业的整个目标成本管理的流程始于房地产开发项目的定价，过程大致包括目标成本 的编制和分解以及执行和总结四个部分。实际工作中目标成本管控工作基本上都是房地产开 发项目在价格确定之后开始的，目标成本管理体系的相关工作流程，我国大部分房地产企业 大体上保持了一致做法。 1.房地产开发项目定价过程 我国房地产

4、开发项目定价一般采用成本导向定价法、购买者导向定价法、竞争导向定价 法、可比楼盘定价法。我国房地产开发企业一般而言会使用可比楼盘定价法，其优点是避免 在房地产项目定价过程中， 可能会因为决策者对定价因素分析的主观臆断或者带有个人感情 色彩的评定给项目定价造成的负面不利影响和经济损失。有关调研表明，房地产开发项目企 业通常的做法是根据企业关注的价格相关因素建立评价指标体系，其后建立项目定价的模糊 模型再利用统计方法计算得出待定价项目的价格。 2.目标成本编制过程 房地产开发企业中新项目目标成本的编制工作，一般由成本管理职能部门和财务管理职 能部门主要承担，相互协作来完成目标成本的各个子项数据和造

5、价指标的测算。其他各部门 根据根据职能分工和要求来提供各自职能范围内的数据及技术支持。经过多次的成本测算形 成相应版本的目标成本，最后提交决策层审批。 特别 应对 建立 房地产行业在我国发展起步较晚，尽管发展迅速，但大多数企业的管理较为粗犷, 是成本控制，目前阶段还比较粗放。成本控制水平不高， 就很难适应多变的市场环境, 激烈的竞争。所以尽快提高成本控制水平，这是房地产开发企业立足市场的根本所在， 全面和成熟的目标成本管理体系，是我国房地产开发企业求得长远发展的必然要求。 三、成本控制过程中应注意的问题 成本管理不是一蹴而就的过程，也不是一劳永逸的， 需要不断的剖析和改进。 特别是 些因素，更

6、应该充分重视： 1.综合考量 成本管理和控制目标不是孤立的，是与与质量目标和进度目标以及效率和工作量要求还 有资源消耗等相互影响，有机统一。只是一味强调成本控制，必然导致对其他目标的关注， 影响整体目标的实现。 房地产企业一味追求降低成本，可能会影响施工质量， 因质量问题返 工、停工或拖延工期都有可能随时发生，甚至影响企业声誉， 导致更加惨痛的恶果。最终不 但无法实现降低成本的目的， 还会事与愿违。所以项目实施过程中， 成本控制必须与质量控 制和进度控制以及合同控制同步进行。无数事实证明，成本的超支通常并非单纯是成本控制 本身的问题，还有可能是由于目标的调整，或是其他因素造成的。 通常情况下这

7、些问题仅靠 单独加强成本控制也是很难解决的，还需要通过合同控制和技术措施还有管理措施来综合解 决。所以某项成本控制措施在实施之前，要充分考虑这项措施是否与房地产公司的整体目标 控制要求相一致。例如采用限额设计来进行必要的成本控制时，并不能只是考虑节约投资， 更不是简单地将减少投资，是要在尊重科学和尊重实际的基础上，实事求是的精心设计和保 还要兼顾项 证设计的科学性、先进性。这就要求力争使房地产项目成本限定在成本额度内， 目的功能要求和使用要求以及相关质量标准，这种协调工作在实践中是不可或缺的。 2.全面考量 成本管理和控制，实际工作中贯穿于整个房地产开发项目实施的全过程，这其中包括了 整个房地

8、产开发建设的费用和销售过程中的所有费用。房地产企业加强成本控制就要对具体 的房地产项目费用组成实施控制，防止只控制建筑安装成本而忽视设备和器具费用的控制， 必须要对房地产项目结构内的所有子项目以及单项工程的费用实施有效的控制；防止只重视 主体工程项目成本而忽视其他项目的成本控制，必须要对所有合同的付款，进行有效控制， 同时要对费用发生的时间进行有效控制，以有效满足资金使用计划的相关要求。 An an alysis of the curre nt situati on of the real estate enterp rise cost man ageme nt Real estate ent

9、erp rises of con struct ion cost is the enterp rise cost man ageme nt system for the cost main part of the cost of expen diture, which in eludes real estate enterp rises in order to make a profit, to ensure the normal production and operation and the purchase of raw materials and other asp ects of p

10、ay cost and asset, of course, this is not the cost of all. The cost man ageme nt of real estate enterprises mainiy is refers to the enterprise to the real estate project related expen ses and man ageme nt cost, and the finan cial cost and exp ected cost of early budget, and real-time mon itori ng an

11、d post summary p rocess. (a) the esse nee of the concept of cost man ageme nt cost cost An important part of enterprise production and management is cost management, man ageme nt is the object of cost, in order to man age acco unting method to p rovide information for the enterprise to provide cost

12、information as a main branch of accounting. Nature of the concept of cost man ageme nt in fact and not in order to save and econo mical, is not simply equal to reduce costs, the core is mainly in order to establish and maintain a Ion g-term comp etitive adva ntage and actively take a con scious and

13、planning measures. Moder n cost man ageme nt is emp hasized will be in cluded in the enterp rise cost con trol situati on, highlight the cost control the execution of the, the cost management consciousness does not depend on in the spontan eous behavior, is with in the framework of the system of con

14、 scious ness effectively to be executed. (two) the curre nt situatio n of the cost man ageme nt of real estate enterp rises in China Severity of todays bus in ess comp etiti on is also grow ing. Real estate deve lopment enterp rises, in order to continue to develop, to fully understand the internal

15、situation of enterprises and to understand the external environment is very n ecessary. Occupy the market adva ntage of the enterp rise, the internal factor of the enterp rise itself is the decisive factor; if you can not occupy the market advantage, market factors are decisive. Enterp rise for thei

16、r own po siti oning, and enterp rises of their own status of the correct an alysis of the survival of the enterp rise. Related survey shows that the cost management of small and medium-sized real estate enterprises in small real estate enterprises in the impiementation of a large scale, large real e

17、state enterprises in the impIementation of cost management, but the impIementation of the intensity and level of uneven. For the real estate development enterprise impiementation of internal cost con trol most of the enterp rises is p roject orie nted and p roject cost con trol as the main line of t

18、he enterp rise cost man ageme nt, target cost man ageme nt of each p roject pro cess basically con stitutes the real estate deve lopment enterp rise target cost system. Most of the real estate bus in ess of the en tire target cost man ageme nt p rocess bega n in the real estate devel opment p roject

19、 pricing, the pro cess gen erally in cludes the target cost of the prep arati on and deco mpo siti on and the imp leme ntati on and summary of the four p arts. Practical work target cost con trol work basically is in determ ining the p rice of real estate deve lopment p roject started, target cost m

20、an ageme nt system of the pro cess, most of Chin as real estate enterp rises gen erally maintained a con siste nt app roach. 1 real estate deve lopment p roject pricing p rocess The pricing of real estate deve lopment p rojects in China is gen erally based on the cost orie nted pricing method, the b

21、uyer oriented pricing method, the competition oriented pricing method, and can be compared with the real estate pricing method. Chinas real estate development enterp rises gen erally will use tha n the real estate pricing method, its adva ntages is to avoid in the pricing of the real estate p roject

22、, may be because of the decisi on on pricing factors an alysis ofsubjective or personal feeli ngs color evaluati on with pricing p rojects caused by n egative adverse effects and economic losses. The research shows that the real estate development project enterprises usually practice is according to

23、 the related factors of the price, more and more enterp rises pay atte nti on to establish evaluatio n in dex system, and subseque ntly established the fuzzy model of p roject pricing using statistical method is derived to calculate the price of p roject pricing to be. 2 target costi ng pro cess The

24、 prep arati on of real estate deve lopment enterp rises in new p roject target cost, gen erally by the cost man ageme nt functions, and finan cial man ageme nt fun cti ons is mainly respon sible for, coop erate with each www.xueyua np ai. other to compi ete measureme nt and calculati on of the targe

25、t cost of each sub item data and cost in dex. Other departments according to the division of functions and requirements to provide their resp ective functions with in the scope of the data and tech nical support. After a nu mber of cost estimates to form the corres ponding version of the target cost

26、s, and fin ally submitted to the decisi on-mak ing level for app roval. management is the estate development The real estate in dustry in deve lopment started late in China, des pite the rapid deve lopment, but most of the enterprise management more rugged, especially cost control, at this stage is

27、still relatively exte nsive. The level of cost con trol is not high, it is difficult to ada pt to the cha nging market environment, to deal with the fierce comp etiti on. So as soon as p ossible to improve the level of cost con trol. This is esse ntial to real estate deve lopment enterp rises based

28、on the market, to establish a comprehensive and sophisticated system of target cost in evitable requireme nt of the Ion g-term deve lopment of Chin as real enterp rises to survive. need to continue to Three, cost con trol p rocess should pay atte nti on to the p roblem Cost management is not an over

29、night process, it is not once and for all, an alyze and improve. In p articular, a nu mber of factors, but should be fully p aid atte nti on to: 1 comp rehe nsive con siderati on The goal of cost man ageme nt and con trol is no t isolated, it is an orga nic uni ty, which is related to the quality ob

30、jectives and p rogress goals as well as the efficie ncy and workload requireme nts as well as resource consump ti on. Just bli ndly emp hasize cost con trol, will in evitably lead to the atte nti on of other objectives, the imp act of the overall goal of the realizati on. Real estate enterp rises bli ndly pu rsuit of cost reduct ion, may affect the con struct ion quality, due to quality p roblems, rewo