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近年来,随着房地产业的迅速发展,房地产市场逐步规范和完善,消费者日趋理性和成熟,同时政府部门又出台了一系列平抑房价的宏观调控政策,进一步加剧房地产市场的激烈竞争,房地产企业的竞争由资源竞争逐步转化为管理的竞争,进而转化为成本管理的竞争。房地产企业要想在激烈的竞争中立于不败之地,必须形成责任成本管理为核心的全员、全过程成本管理体系。只有企业的每位员工,都充分意识到成本管理的重要性,在房地产项目实施过程中,对项目成本进行有效的事前控制(成本估算、成本预算)、事中控制(过程成本控制)和事后控制(成本核算和成本分析),控制好房地产项目开发过程中各个阶段和各个环节的成本,以获得成本优势,从而获取最大的社会效益和经济效益,在这激烈的市场竞争中获取主动,走向成功。房地产企业的项目开发成本包括诸多内容,在这里就不一一赘述,本文主要介绍对建安成本的事前、事中、事后控制的内容及方法。
In recent years, with the rapid development of the real estate industry, the real estate market has been gradually standardized and improved, and consumers have become more rational and mature. At the same time, the government departments have issued a series of macro-control policies to stabilize housing prices and further intensified the fierce competition in the real estate market. Real estate enterprises The competition is gradually transformed from resource competition into management competition, which translates into cost management competition. Real estate enterprises in order to fierce competition in an invincible position, we must form a responsible cost management as the core of the whole staff, the whole process of cost management system. Only every employee of the enterprise is fully aware of the importance of cost management. During the real estate project implementation, effective advance control (cost estimation and cost estimation), event control (process cost control) and post-event Control (cost accounting and cost analysis), control the cost of various stages and links in the real estate project development process so as to obtain the cost advantage so as to obtain the greatest social and economic benefits. In this fierce market competition, we can obtain the initiative and direction success. The project development cost of the real estate enterprise includes a lot of content, will not go into details one by one here, this article mainly introduces the content and method of Jian’an cost before, during, and after the control.