MBA教育中心知识库

随着政府出台一系列以“房住不炒”为基调的调控政策，以及近几年反复的疫情，房地产行业的销售价格和销售量大幅下降，利润空间急剧压缩，房地产行业已经步入微利时代，在收入下降的情况下，降低成本是增加利润的重要手段，所以成本控制能力对于房地产公司的重要性也就日益凸显。碧桂园房地产公司成立于1992年，在房地产项目利润高的时期，公司的主要精力是在获取项目和产品销售上，没有重视成本控制，但现在很多项目的利润下滑甚至亏损，成本控制也出现诸多问题，在整个房地产市场下滑的情况下，碧桂园房地产公司要想提高利润，实现公司可持续发展，必须提高成本控制能力。

本文以碧桂园房地产天玺项目为研究对象，运用文献研究法、问卷调查法和案例分析法等研究方法，发现成本控制存在以下问题：目标成本确定阶段存在目标成本准确不高、设计方案经济性不足、可行性研究不完善等问题，目标成本分解阶段存在责任成本执行不到位、合约规划错漏缺、事前成本控制意识薄弱等问题，目标成本实现阶段存在动态成本控制不到位、工程变更控制不到位、合同内不平衡报价多等问题。

在发现问题的基础上，本文依据目标成本控制理论、动态成本控制理论及责任成本控制理论等成本控制理论提出以下优化措施：通过优化目标成本审批流程及建立成本数据库等措施提高目标成本的准确性，通过加强限额设计和增加成本优化环节等措施提高设计方案的经济性，通过加强责任成本管理等措施提高全员的成本控制意识，通过完善成本预警机制和改变传统的成本控制思路等措施加强动态成本控制，通过加强商务评标以及完善招标文件等措施减少合同内的不平衡报价等。为保障成本优化措施的实施效果，提出增加项目总经理权限、设置有效的成本控制激励措施、完善供应商资源库、加强信息化建设等保障措施。期望碧桂园房地产公司能提高项目成本控制能力，增加企业竞争力，同时，也为其它类似房地产公司成本控制的优化提供了一定借鉴和参考。

With the government's introduction of a series of regulation policies based on "no speculation in housing and housing", as well as the repeated epidemic in recent years, the sales price and sales volume of the real estate industry have declined significantly, and the profit space has been sharply compressed. The real estate industry has entered the era of low profit. In the case of declining income, reducing cost is an important means to increase profit. Therefore, the importance of cost control ability for real estate companies is becoming increasingly prominent. Country Garden Real Estate Co., Ltd. was founded in 1992. In the period of high profits of real estate projects, the company mainly focused on acquiring projects and product sales, and did not pay attention to cost control. However, many projects now suffer from profit declines or even losses, and there are many problems in cost control. To realize the sustainable development of the company, we must improve the cost control ability.

Taking Country Garden Real Estate Cullinan Project as the research object, this paper uses literature research method, questionnaire survey method and case analysis method to find the following problems in cost control: In the target cost determination stage, there are some problems, such as low accuracy of target cost, insufficient economy of design scheme and imperfect feasibility study. In the target cost decomposition stage, there are some problems, such as inadequate implementation of responsibility cost, mistakes and omisations in contract planning and weak awareness of cost control in advance. In the realization stage of target cost, there are some problems, such as dynamic cost control is not in place, engineering change control is not in place, unbalanced quotation in the contract and so on.

On the basis of finding the problem, this paper proposes the following optimization measures according to the target cost control theory, dynamic cost control theory and responsibility cost control theory. Improve the accuracy of target cost by optimizing the approval process of target cost and establishing the cost database, improve the economy of design scheme by strengthening the quota design and increasing the cost optimization link, improve the cost control consciousness of all staff by strengthening the responsibility cost management and other measures. Strengthen dynamic cost control by improving cost early warning mechanism and changing traditional cost control ideas. Reduce unbalanced quotation in contract by strengthening commercial bid evaluation and improving bidding documents. In order to guarantee the implementation effect of cost optimization measures, it is proposed to increase the authority of the project general manager, set up effective incentive measures for cost control, improve the supplier resource base, strengthen the information construction and other safeguard measures. It is expected that Country Garden Real Estate company can improve the project cost control ability and increase the competitiveness of enterprises. At the same time, it also provides a certain reference for other similar real estate companies to optimize the cost control.