對(duì)房地產(chǎn)企業(yè)成本管理的一些思考

1、一、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(fèi)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(duì)房地產(chǎn)項(xiàng)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(shí)時(shí)監(jiān)測(cè)以及事后總結(jié)的過程。（一）成本管理理念的實(shí)質(zhì)企業(yè)生產(chǎn)經(jīng)營管理中的一項(xiàng)重要內(nèi)容就是成本管理，成本管理是以成本為對(duì)象，以管理會(huì)計(jì)的方法來為企業(yè)提供成本信息為主的一個(gè)會(huì)計(jì)分支。 事實(shí)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

2、建立和保持企業(yè)的長期競(jìng)爭優(yōu)勢(shì)而積極采取的一種有意識(shí)、有規(guī)劃的措施?，F(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(shí)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(jìng)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(shí)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(chǎng)優(yōu)勢(shì)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(chǎng)優(yōu)勢(shì)，市場(chǎng)因素就是具有決定性的。企業(yè)對(duì)于自身的定位，以及企業(yè)對(duì)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

3、還未大范圍的施行，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(duì)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(xiàng)目為導(dǎo)向的，并且以項(xiàng)目的成本控制作為企業(yè)成本管理的主線，各個(gè)項(xiàng)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(gè)目標(biāo)成本管理的流程始于房地產(chǎn)開發(fā)項(xiàng)目的定價(jià)，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(gè)部分。實(shí)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(xiàng)目在價(jià)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(xiàng)目定價(jià)過程我國房地產(chǎn)開發(fā)項(xiàng)目定價(jià)一般采用成本導(dǎo)向定價(jià)法、購買

4、者導(dǎo)向定價(jià)法、競(jìng)爭導(dǎo)向定價(jià)法、可比樓盤定價(jià)法。我國房地產(chǎn)開發(fā)企業(yè)一般而言會(huì)使用可比樓盤定價(jià)法，其優(yōu)點(diǎn)是避免在房地產(chǎn)項(xiàng)目定價(jià)過程中，可能會(huì)因?yàn)闆Q策者對(duì)定價(jià)因素分析的主觀臆斷或者帶有個(gè)人感情色彩的評(píng)定給項(xiàng)目定價(jià)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(xiàng)目企業(yè)通常的做法是根據(jù)企業(yè)關(guān)注的價(jià)格相關(guān)因素建立評(píng)價(jià)指標(biāo)體系，其后建立項(xiàng)目定價(jià)的模糊模型再利用統(tǒng)計(jì)方法計(jì)算得出待定價(jià)項(xiàng)目的價(jià)格。2.目標(biāo)成本編制過程房地產(chǎn)開發(fā)企業(yè)中新項(xiàng)目目標(biāo)成本的編制工作，一般由成本管理職能部門和財(cái)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(gè)子項(xiàng)數(shù)據(jù)和造價(jià)指標(biāo)的測(cè)算。其他各部門根據(jù)根據(jù)職能分工和要求來提供各

5、自職能范圍內(nèi)的數(shù)據(jù)及技術(shù)支持。經(jīng)過多次的成本測(cè)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(chǎng)環(huán)境， 應(yīng)對(duì)激烈的競(jìng)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(chǎng)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，

6、是與與質(zhì)量目標(biāo)和進(jìn)度目標(biāo)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(duì)其他目標(biāo)的關(guān)注，影響整體目標(biāo)的實(shí)現(xiàn)。房地產(chǎn)企業(yè)一味追求降低成本，可能會(huì)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(shí)發(fā)生，甚至影響企業(yè)聲譽(yù)，導(dǎo)致更加慘痛的惡果。最終不但無法實(shí)現(xiàn)降低成本的目的，還會(huì)事與愿違。 所以項(xiàng)目實(shí)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(shí)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(dú)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

7、措施來綜合解決。所以某項(xiàng)成本控制措施在實(shí)施之前，要充分考慮這項(xiàng)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(jì)來進(jìn)行必要的成本控制時(shí)，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(shí)際的基礎(chǔ)上，實(shí)事求是的精心設(shè)計(jì)和保證設(shè)計(jì)的科學(xué)性、 先進(jìn)性。 這就要求力爭使房地產(chǎn)項(xiàng)目成本限定在成本額度內(nèi)，還要兼顧項(xiàng)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(shí)踐中是不可或缺的。2.全面考量成本管理和控制，實(shí)際工作中貫穿于整個(gè)房地產(chǎn)開發(fā)項(xiàng)目實(shí)施的全過程，這其中包括了整個(gè)房地產(chǎn)開發(fā)建設(shè)的費(fèi)用和銷售過程中的所有費(fèi)用。 房地產(chǎn)企業(yè)加強(qiáng)成本控制就要對(duì)具體的房地產(chǎn)項(xiàng)目費(fèi)用組

8、成實(shí)施控制，防止只控制建筑安裝成本而忽視設(shè)備和器具費(fèi)用的控制，必須要對(duì)房地產(chǎn)項(xiàng)目結(jié)構(gòu)內(nèi)的所有子項(xiàng)目以及單項(xiàng)工程的費(fèi)用實(shí)施有效的控制 ;防止只重視主體工程項(xiàng)目成本而忽視其他項(xiàng)目的成本控制，必須要對(duì)所有合同的付款，進(jìn)行有效控制，同時(shí)要對(duì)費(fèi)用發(fā)生的時(shí)間進(jìn)行有效控制，以有效滿足資金使用計(jì)劃的相關(guān)要求。An analysis of the current situation of the real estate enterprise cost managementReal estate enterprises of construction cost is the enterprise cost man

9、agement system for themain part of the cost of expenditure, which includes real estate enterprises in order to make aprofit,to ensure the normal productionand operation andthe purchase of raw materials andother aspects of pay cost and asset, of course, this is not the cost of all. The cost managemen

10、t ofreal estate enterprises mainly is refers to the enterpriseto the real estate project related costexpenses and management cost, and the financial cost and expected cost of early budget, andreal-time monitoring and post summary process.(a) the essence of the concept of cost managementAn important

11、part of enterprise production and management is cost management, cost management is the object of cost, in order to manage accounting method to provide cost information for the enterprise to provide cost information as a main branch of accounting. Nature of the concept of cost management in fact and

12、 not in order to save and economical, is not simply equal to reduce costs, the core is mainly in order to establish and maintain a long-term competitive advantage and actively take a conscious and planning measures.Modern cost management is emphasized will be included in the enterprise cost control

13、situation, highlight the cost control the execution of the, the cost management consciousness does not depend on in the spontaneous behavior, is within the framework of the system of consciousness effectively to be executed.(two) the current situation of the cost management of real estate enterprise

14、s in ChinaSeverity of todays business competition is also growing. Real estate development enterprises, inorder to continue to develop, to fully understand the internal situation of enterprises and tounderstandtheexternalenvironmentis verynecessary. Occupy the market advantage of the enterprise, the

15、 internal factor of the enterpriseitself is the decisive factor; if you can not occupy the market advantage, market factors aredecisive. Enterprise for their own positioning, and enterprises of their own status of the correctanalysis of the survival of the enterprise.Related survey shows that the co

16、st 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 implementation of the intensity and level of uneven. For the real estate developmen

17、t enterprise implementation of internal cost control most of the enterprises is project oriented and project cost control as themain line of the enterprise cost management, target cost management of each project process basically constitutes the real estate development enterprise target cost system.

18、 Most of the real estate business of the entire target cost management process began in the real estate development project pricing, the process generally includes the target cost of the preparation and decomposition and the implementation and summary of the four parts. Practical work target cost co

19、ntrol work basically is in determining the price of real estate development project started, target cost management system of the process, most of Chinas real estate enterprises generally maintained a consistent approach.1 real estate development project pricing processThe pricing of real estate dev

20、elopment projects in China is generally based on the cost oriented pricing method, the buyer oriented pricing method, the competition oriented pricing method, and can be compared with the real estate pricing method. Chinas real estate development enterprises generally will use than the real estate p

21、ricing method, its advantages is to avoid in the pricing of the real estate project, may be because of the decision on pricing factors analysis ofsubjective or personal feelings color evaluation with pricing projects caused by negative adverse effects and economic losses. The research shows that the

22、 real estate development project enterprises usually practice is according to the related factors of the price, more and more enterprises pay attention to establish evaluation index system, and subsequently established the fuzzy model of project pricing using statistical method is derived to calcula

23、te the price of project pricing to be.2 target costing processThe real estate industry in development started late in China, despite the rapid development, but most of the enterprise management more rugged, especially cost control, at this stage is still relatively extensive. The level of cost contr

24、ol is not high, it is difficult to adapt to the changing market environment, to deal with the fierce competition. 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

25、system of target cost management is the inevitable requirement of the long-term development of Chinas real estate development enterprises to survive.Three, cost control process should pay attention to the problemCost management is not an overnight process, it is not once and for all, need to continu

26、e to analyze and improve. In particular, a number of factors, but should be fully paid attention to:1 comprehensive considerationThe goal of cost management and control is not isolated, it is an organic unity, which is related to the quality objectives and progress goals as well as the efficiency an

27、d workload requirements as well as resource consumption. Just blindly emphasize cost control, will inevitably lead to the attention of other objectives, the impact of the overall goal of the realization. Real estate enterprises blindly pursuit of cost reduction, may affect the construction quality, due to quality problems, rework to halt or delay the time limit for a project are may occur at any tim