Abstract: After China' s entry into WTO，some well-rounded foreign real estate agencies and home financial company have entered into China' s real estate market·Encountered with gradually matured market，the real estate enterprises pay more attention to the issue of how to preserve the biggest profit space .In this paper，the cost management will be investigated deeply and related measures will be put forward .This paper follows the principle of standing out the emphasis and exploring deeply the essential proble m.With the theory-coupled-examples method，the fundamentality of cost management in decision-making and programming design stage is studied.The object syste m method is used to evaluate the quality of the decision-making and using compound engineering designing principle to manage the cost .The results prove that the decision-making as well as programming design stage is the key of cost management，which should be taken seriously by China' s real estate enterprises.
Keywords: cost management; decision-making; programming design
在市場(chǎng)經(jīng)濟(jì)時(shí)代,當(dāng)某一高檔消費(fèi)品的市場(chǎng)日趨完善成熟的時(shí)候,市場(chǎng)競(jìng)爭(zhēng)主要表現(xiàn)為價(jià)格的競(jìng)爭(zhēng)。正如20世紀(jì)末,家電行業(yè)當(dāng)其發(fā)展到一定程度最終導(dǎo)致了價(jià)格競(jìng)爭(zhēng)。同樣房地產(chǎn)作為一種商品,當(dāng)基本的房地產(chǎn)元素,如房型、環(huán)境、外型等都已被市場(chǎng)理性選擇,在房地產(chǎn)市場(chǎng)十分規(guī)范的情況下,價(jià)格戰(zhàn)將是一種趨勢(shì),這時(shí),成本管理的有效與否直接關(guān)系房地產(chǎn)企業(yè)贏利的可能性和贏利的空間大小,這成為市場(chǎng)競(jìng)爭(zhēng)中更為現(xiàn)實(shí)的手段和制勝關(guān)鍵。
成本管理是房地產(chǎn)企業(yè)中十分重要的工作。企業(yè)要想在激烈的市場(chǎng)競(jìng)爭(zhēng)中立于不敗之地,取得良好的經(jīng)濟(jì)效益,就必須十分重視開發(fā)項(xiàng)目的成本管理工作,切實(shí)提高成本管理水平。而現(xiàn)實(shí)中,不少房地產(chǎn)企業(yè)并不太重視成本管理,并卻存在著很多問(wèn)題。比如許多房地產(chǎn)企業(yè)在開發(fā)房地產(chǎn)項(xiàng)目之前,并未確定一個(gè)總的成本管理目標(biāo)———目標(biāo)成本,而是錢花到哪算哪,這就會(huì)導(dǎo)致成本失控,無(wú)法為成本管理提供明確的目標(biāo)和方向。許多人還認(rèn)為,成本管理是財(cái)務(wù)的事。
為了很好的解決這些問(wèn)題,本文從房地產(chǎn)項(xiàng)目的開發(fā)程序中最容忽視的兩個(gè)方面來(lái)闡述應(yīng)如何進(jìn)行房地產(chǎn)開發(fā)項(xiàng)目的成本管理。
1 決策階段
著名經(jīng)濟(jì)學(xué)家西蒙有句名言:“管理就是決策。”房地產(chǎn)投資具有高風(fēng)險(xiǎn)高回報(bào)的特點(diǎn),而對(duì)項(xiàng)目開發(fā)成本影響最大的因素就是企業(yè)領(lǐng)導(dǎo)者的決策,決策不當(dāng)或決策失誤所造成的損失,對(duì)房地產(chǎn)企業(yè)來(lái)說(shuō)是難以估量的。一個(gè)錯(cuò)誤的決策會(huì)給企業(yè)帶來(lái)巨大的虧損甚至可以使一家企