對房地產(chǎn)企業(yè)成本管理的一些思考

1、、房地產(chǎn)企業(yè)成本管理現(xiàn)狀的分析房地產(chǎn)企業(yè)的施工成本是企業(yè)成本管理系統(tǒng)中主要的成本支出，它包括房地產(chǎn)企業(yè)為了獲得利潤，保證生產(chǎn)經(jīng)營正常進(jìn)行而購買原材料等方面付出的全部耗費和資產(chǎn)，當(dāng)然這并非成本支出的全部。房地產(chǎn)企業(yè)的成本管理主要是指企業(yè)對房地產(chǎn)項目的相關(guān)成本支出和管理 性成本，還有金融成本支出以及不可預(yù)見成本所進(jìn)行的前期預(yù)算和實時監(jiān)測以及事后總結(jié)的 過程。（一）成本管理理念的實質(zhì)企業(yè)生產(chǎn)經(jīng)營管理中的一項重要內(nèi)容就是成本管理，成本管理是以成本為對象，以管理會計的方法來為企業(yè)提供成本信息為主的一個會計分支。事實上成本管理理念的本質(zhì)并不是為了節(jié)約而節(jié)約，也不單純等同于降低成本，其核心主要是為了建立和保

2、持企業(yè)的長期競爭 優(yōu)勢而積極采取的一種有意識、有規(guī)劃的措施。現(xiàn)代成本管理則是強(qiáng)調(diào)將企業(yè)成本列入可控的局面，突出成本控制的可執(zhí)行性，這種成本管理意識并不依賴于人的自發(fā)行為，是要在制度的框架內(nèi)自覺有效的予以執(zhí)行。（二）我國房地產(chǎn)企業(yè)成本管理的現(xiàn)狀當(dāng)今的商戰(zhàn)競爭的激烈程度也在不斷加劇。房地產(chǎn)開發(fā)企業(yè)，要想不斷發(fā)展，充分認(rèn)識企業(yè)內(nèi)部狀況和了解外部環(huán)境是十分必要的。占領(lǐng)市場優(yōu)勢的企業(yè)， 企業(yè)自身的內(nèi)在因素就是決定性因素；若不能占據(jù)市場優(yōu)勢，市場因素就是具有決定性的。企業(yè)對于自身的定位， 以及企業(yè)對自身現(xiàn)狀的正確剖析關(guān)系到企業(yè)的存亡。相關(guān)調(diào)查表明，成本管理我國中小房地產(chǎn)企業(yè)小型房地產(chǎn)企業(yè)中還未大范圍的施行

3、，大型房地產(chǎn)企業(yè)都在施行成本管理，但執(zhí)行力度和水平參差不齊。針對房地產(chǎn)開發(fā)企業(yè)內(nèi)部施行成本控制大部分企業(yè)是以項目為導(dǎo)向的，并且以項目的成本控制作為企業(yè)成本管理的主線，各個項目目標(biāo)成本管理工作的流程基本上就構(gòu)成了房地產(chǎn)開發(fā)企業(yè)的目標(biāo)成本體系。大多數(shù)房地產(chǎn)企業(yè)的整個目標(biāo)成本管理的流程始于房地產(chǎn)開發(fā)項目的定價，過程大致包括目標(biāo)成本的編制和分解以及執(zhí)行和總結(jié)四個部分。實際工作中目標(biāo)成本管控工作基本上都是房地產(chǎn)開發(fā)項目在價格確定之后開始的，目標(biāo)成本管理體系的相關(guān)工作流程，我國大部分房地產(chǎn)企業(yè)大體上保持了一致做法。1房地產(chǎn)開發(fā)項目定價過程我國房地產(chǎn)開發(fā)項目定價一般采用成本導(dǎo)向定價法、購買者導(dǎo)向定價法、競爭

4、導(dǎo)向定價法、可比樓盤定價法。我國房地產(chǎn)開發(fā)企業(yè)一般而言會使用可比樓盤定價法，其優(yōu)點是避免在房地產(chǎn)項目定價過程中， 可能會因為決策者對定價因素分析的主觀臆斷或者帶有個人感情 色彩的評定給項目定價造成的負(fù)面不利影響和經(jīng)濟(jì)損失。有關(guān)調(diào)研表明，房地產(chǎn)開發(fā)項目企業(yè)通常的做法是根據(jù)企業(yè)關(guān)注的價格相關(guān)因素建立評價指標(biāo)體系，其后建立項目定價的模糊模型再利用統(tǒng)計方法計算得出待定價項目的價格。2目標(biāo)成本編制過程房地產(chǎn)開發(fā)企業(yè)中新項目目標(biāo)成本的編制工作，一般由成本管理職能部門和財務(wù)管理職能部門主要承擔(dān)，相互協(xié)作來完成目標(biāo)成本的各個子項數(shù)據(jù)和造價指標(biāo)的測算。其他各部門根據(jù)根據(jù)職能分工和要求來提供各自職能范圍內(nèi)的數(shù)據(jù)及

5、技術(shù)支持。經(jīng)過多次的成本測算形成相應(yīng)版本的目標(biāo)成本，最后提交決策層審批。房地產(chǎn)行業(yè)在我國發(fā)展起步較晚， 盡管發(fā)展迅速，但大多數(shù)企業(yè)的管理較為粗獷， 特別 是成本控制，目前階段還比較粗放。 成本控制水平不高， 就很難適應(yīng)多變的市場環(huán)境， 應(yīng)對 激烈的競爭。所以盡快提高成本控制水平，這是房地產(chǎn)開發(fā)企業(yè)立足市場的根本所在， 建立 全面和成熟的目標(biāo)成本管理體系，是我國房地產(chǎn)開發(fā)企業(yè)求得長遠(yuǎn)發(fā)展的必然要求。三、成本控制過程中應(yīng)注意的問題成本管理不是一蹴而就的過程，也不是一勞永逸的， 需要不斷的剖析和改進(jìn)。 特別是一些因素，更應(yīng)該充分重視：1綜合考量成本管理和控制目標(biāo)不是孤立的， 是與與質(zhì)量目標(biāo)和進(jìn)度目標(biāo)

6、以及效率和工作量要求還有資源消耗等相互影響，有機(jī)統(tǒng)一。只是一味強(qiáng)調(diào)成本控制，必然導(dǎo)致對其他目標(biāo)的關(guān)注，影響整體目標(biāo)的實現(xiàn)。 房地產(chǎn)企業(yè)一味追求降低成本，可能會影響施工質(zhì)量， 因質(zhì)量問題返工、停工或拖延工期都有可能隨時發(fā)生，甚至影響企業(yè)聲譽， 導(dǎo)致更加慘痛的惡果。最終不但無法實現(xiàn)降低成本的目的，還會事與愿違。所以項目實施過程中， 成本控制必須與質(zhì)量控制和進(jìn)度控制以及合同控制同步進(jìn)行。無數(shù)事實證明，成本的超支通常并非單純是成本控制本身的問題，還有可能是由于目標(biāo)的調(diào)整，或是其他因素造成的。 通常情況下這些問題僅靠單獨加強(qiáng)成本控制也是很難解決的，還需要通過合同控制和技術(shù)措施還有管理措施來綜合解決。所以

7、某項成本控制措施在實施之前，要充分考慮這項措施是否與房地產(chǎn)公司的整體目標(biāo)控制要求相一致。例如采用限額設(shè)計來進(jìn)行必要的成本控制時，并不能只是考慮節(jié)約投資， 更不是簡單地將減少投資，是要在尊重科學(xué)和尊重實際的基礎(chǔ)上，實事求是的精心設(shè)計和保證設(shè)計的科學(xué)性、先進(jìn)性。這就要求力爭使房地產(chǎn)項目成本限定在成本額度內(nèi)，還要兼顧項目的功能要求和使用要求以及相關(guān)質(zhì)量標(biāo)準(zhǔn)，這種協(xié)調(diào)工作在實踐中是不可或缺的。2.全面考量成本管理和控制，實際工作中貫穿于整個房地產(chǎn)開發(fā)項目實施的全過程，這其中包括了整個房地產(chǎn)開發(fā)建設(shè)的費用和銷售過程中的所有費用。房地產(chǎn)企業(yè)加強(qiáng)成本控制就要對具體的房地產(chǎn)項目費用組成實施控制，防止只控制建筑

8、安裝成本而忽視設(shè)備和器具費用的控制， 必須要對房地產(chǎn)項目結(jié)構(gòu)內(nèi)的所有子項目以及單項工程的費用實施有效的控制；防止只重視主體工程項目成本而忽視其他項目的成本控制，必須要對所有合同的付款，進(jìn)行有效控制， 同時要對費用發(fā)生的時間進(jìn)行有效控制，以有效滿足資金使用計劃的相關(guān)要求。An an alysis of the curre nt situati on of the real estate en terprise cost man ageme ntReal estate en terprises of con struct ion cost is the en terprise cost man a

9、geme nt system for the main part of the cost of expe nditure, which in eludes real estate en terprises in order to make a profit, to en sure the no rmal product ion and operati on and the purchase of raw materials and other aspects of pay cost and asset, of course, this is not the cost of all. The c

10、ost man ageme nt of real estate enterprises mainly is refers to the enterprise to the real estate project related cost expe nses and man ageme nt cost, and the finan cial cost and expected cost of early budget, and real-time mon itori ng and post summary process.(a) the esse nee of the con cept of c

11、ost man ageme ntAn importa nt part of en terprise product ion and man ageme nt is cost man ageme nt, cost man ageme nt is the object of cost, in order to man age acco unting method to provide cost information for the enterprise to provide cost information as a main branch of accounting. Nature of th

12、e con cept 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 Iong-term competitive adva ntage and actively take a con scious and pla nning measures.Modern cost management is emphasized w

13、ill be included in the enterprise cost control situation, highlight the cost control the execution of the, the cost management consciousness does not depe nd on in the spontan eous behavior, is with in the framework of the system of con scious ness effectively to be executed.(two) the curre nt situa

14、tio n of the cost man ageme nt of real estate en terprises in China Severity of todays bus in ess competiti on is also grow ing. Real estate developme nt en terprises, in order to continue to develop, to fully understand the internal situation of enterprises and to understand the external environmen

15、t is very n ecessary. Occupy the market adva ntage of the en terprise, the internal factor of the en terprise itself is the decisive factor; if you can not occupy the market advantage, market factors are decisive. Enterprise for their own positioning, and enterprises of their own status of the corre

16、ct an alysis of the survival of the en terprise.Related survey shows that the cost management of small and medium-sized real estate enterprises in small real estate enterprises in the implementation of a large scale, large real estate enterprises in the implementation of cost management, but the imp

17、lementation of the intensity and level of uneven. For the real estate development enterprise implementation of internal cost control most of the enterprises is project oriented and project cost control as the main line of the en terprise cost man ageme nt, target cost man ageme nt of each project pr

18、ocess basically con stitutes the real estate developme nt en terprise target cost system. Most of the real estate bus in ess of the en tire target cost man ageme nt process bega n in the real estate developme nt project prici ng, the process gen erally in cludes the target cost of the preparati on a

19、nd decompositi on and the impleme ntati on and summary of the four parts. Practical work target cost con trol work basically is in determ ining the price of real estate developme nt project started, target cost man ageme nt system of the process, most of Chin as real estate en terprises gen erally m

20、aintained a con siste nt approach.1 real estate developme nt project prici ng processThe pric ing of real estate developme nt projects in China is gen erally based on the cost orie nted pricing method, the buyer oriented pricing method, the competition oriented pricing method, and can be compared wi

21、th the real estate pricing method. Chinas real estate development en terprises gen erally will use tha n the real estate prici ng method, its adva ntages is to avoid in the pricing of the real estate project, may be because of the decision on pricing factors analysis of subjective or pers onal feeli

22、 ngs color evaluati on with prici ng projects caused by n egative adverse effects and economic losses. The research shows that the real estate development project enterprises usually practice is according to the related factors of the price, more and more en terprises pay atte nti on to establish ev

23、aluatio n in dex system, and subseque ntly established the fuzzy model of project pricing using statistical method is derived to calculate the price of project pric ing to be.2 target costi ng processThe preparati on of real estate developme nt en terprises in new project target cost, gen erally by

24、the cost man ageme nt functions, and finan cial man ageme nt fun cti ons is mainly resp on sible for, cooperate with each other to complete measureme nt and calculati on of the target cost of each sub item data and cost in dex. Other departments according to the division of functions and requirement

25、s to provide their respective functions with in the scope of the data and tech nical support. After a nu mber of cost estimates to form the corresp onding version of the target costs, and fin ally submitted to the decisi on-mak ing level for approval.The real estate in dustry in developme nt started

26、 late in China, despite the rapid developme nt, but most of the enterprise management more rugged, especially cost control, at this stage is still relatively exte nsive. The level of cost con trol is not high, it is difficult to adapt to the cha nging market environment, to deal with the fierce comp

27、etition. So as soon as possible to improve the level of cost control. This is essential to real estate development enterprises based on the market, to establish a comprehensive and sophisticated system of target cost management is the in evitable requireme nt of the Ion g-term developme nt of Chin a

28、s real estate developme nt en terprises to survive.Three, cost con trol process should pay atte nti on to the problemCost management is not an overnight process, it is not once and for all, need to continue to an alyze and improve .In particular, a nu mber of factors, but should be fully paid atte n

29、ti on to:1 comprehe nsive con siderati onThe 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 objectives and progress goals as well as the efficie ncy and workload requireme nts as well as resource con sumpti on. Just bli ndly emphasize cost control, will inevitably lead to the attention of other objectives, the impact of the overall goal of the realizati on. Real estate en terprises bli ndly pursuit of cost reduct ion, may affect the con struct ion quality, due to quality problems, rework