当前对于房地产发展状况来说，总体不容乐观。在政府政策方面， 政府采取不动产登记制度、保障房投放制度、房产税制度等一系列措 施抑制房价；在市场经济方面，全球经济危机导致经济下滑、市场环 境动荡不稳定，房地产开发风险指数上升；在土地资源方面，土地数 量有限，加之对耕地资源的重视保护，商业开发土地较为稀缺，地价 迅速飙升；在金融融资方面，房地产企业融资程序越来越严格，信用 要求越来越高，融资变得十分困难；另外，加之消费者观望不定的态 度，使得房地产欧亿·体育（中国）有限公司的宏观环境和产业环境越发艰难，无法为其发展 提供有利条件。房地产欧亿·体育（中国）有限公司内，不管是资源竞争还是资本竞争，最终 必定体现在管理竞争。尤其是在房地产的“微利”时代，成本管理十 分重要，是企业得以生存发展的内部核心竞争力。实施成本管理的重 要途径是精细化管理。所谓成本精细化管理就是，将总体目标成本分 解细化，使企业各个部门、各个岗位都按照具体明细的分目标成本运 行，从而促进企业的战略管理贯彻到各个环节。 作为一家中小型的房地产企业，Z房地产公司已经进入全国四大 区域16个城市，实现了全国均衡布局，但在成本管理这一块还存在 一些问题，本研究通过分析、总结Z房地产公司面临的现实状况，发 现其发展过程存在的问题以及问题背后成因，采用标杆管理，与房地 产欧亿·体育（中国）有限公司的标杆企业进行对比，发现存在的不足以及可以借鉴的成功经 验，在此基础上提出Z房地产公司实施成本精细化管理的具体方案和 II 建议。提出的具体方案设计包括：制定合理科学的成本科目核算体系、 土地费用和园林工程费用按销售金额分摊方式、加强成本欧亿·体育（中国）有限公司管理、 提高结构及园林设计成本优化、合约规划及合同全生命周期成本管 理、垫资在招投标管理要点、供应链价值管理、建筑材料涨价风险管 理以及成本考核管理。最后，从制度、组织、人员三个方面构建合理 体系，为Z房地产公司成功实施成本精细化管理提供重要保障。 关键词：房地产企业，成本管理，精细化管理 IV Abstract As far as the current state of real estate development is concerned, the overall situation is not objective. In terms of government policies, the government adopts a series of measures such as real estate registration system, social housing system, and property tax system to curb housing prices. In the market economy, the global economic crisis has led to economic downturn, unstable market environment, and rising real estate development risk index. In terms of land resources, the limited amount of land, combined with the emphasis on the protection of cultivated land resources, the scarcity of commercial development land, and the rapid rise in land prices; in terms of financial financing, the financing procedures for real estate enterprises are becoming more stringent, credit requirements are getting higher and higher, and financing becomes It is very difficult; in addition, coupled with the attitude of consumers to wait and see, the real estate industry's macro environment and industrial environment are more and more difficult to provide favorable conditions for its development. In the real estate industry, whether it is resource competition or capital competition, it will ultimately be reflected in management competition. Especially in the era of “micro-profit” of real estate, cost management is very important, and it is the internal core competitiveness of the company to survive and develop. An important V way to implement cost management is to refine management. The so-called cost-refinement management is to decompose the overall target cost, so that all departments and positions of the enterprise operate according to the specific sub-target cost, thus promoting the strategic management of the enterprise to all aspects. Cost refinement management is an important way to improve the management ability of enterprises, and is an indispensable channel to promote the development of enterprise normative and innovative. As one of the small and medium-sized real estate enterprises, Z real estate company has already entered into four regions 16 cities in China, and achieved the balanced layout, but there are some blocks in cost management problems, through the analysis of this research, summarizes the Z real estate companies are facing reality, found the problems existing in the development process and the causes behind the problems, adopt benchmarking, compared with the real estate industry benchmarking enterprises, find the deficiencies and can draw lessons from the successful experience of, based on this, advances the Z real estate company plans and Suggestions of implementation cost of fine management. Puts forward the specific scheme design include: establish reasonable scientific cost accounting course system, the land cost and the way of landscape engineering cost amortized according to the sales amount, strengthening cost information management, improve the VI structure and the landscape design cost optimization, planning and contracts the whole life cycle cost management, the key points of mat endowment in the bidding management, supply chain value management, building materials rise in price risk management and assessment of cost management. Finally, a reasonable system should be established from the three aspects of system, organization and personnel to provide an important guarantee for Z real estate company to successfully implement detailed cost management. Keywords: real estate company, cost control, fine management VII 目 录 摘要.............................................................................................................................. I Abstract ....................................................................................................................... IV 第一章 绪 论................................................................................................................ 1 1.1 研究背景和意义.............................................................................................. 1 1.1.1 研究的背景............................................................................................ 1 1.1.2 研究的意义............................................................................................ 1 1.2 国内外研究现状.............................................................................................. 2 1.3 研究方法.......................................................................................................... 5 1.4 研究内容与技术路线...................................................................................... 5 第二章 房地产成本精细化管理的理论基础.............................................................. 8 2.1相关管理理论................................................................................................... 8 2.1.1 成本管理理论........................................................................................ 8 2.1.2 精细化管理理论.................................................................................... 8 2.1.3 成本精细化管理理论............................................................................ 9 2.2 房地产公司成本管理的基本特征................................................................ 10 2.3 成本精细化管理在房地产公司中的实施必要性........................................ 11 2.3.1 社会发展的必然要求.......................................................................... 11 2.3.2 外部环境的变化的驱使...................................................................... 12 2.3.3 房地产欧亿·体育（中国）有限公司的自身特性...................................................................... 12 2.3.4 标杆企业的激励作用.......................................................................... 13 第三章 Z房地产公司成本管理现状 ........................................................................ 14 3.1 Z房地产公司简介 ......................................................................................... 14 3.2 Z房地产公司成本管理现状 ......................................................................... 14 3.2.1 成本管理的主要内容.......................................................................... 14 3.2.2 成本管理组织架构.............................................................................. 16 3.2.3 成本管理制度...................................................................................... 16 3.3 Z房地产公司成本管理存在的问题 .....