XX房地产开发企业的成本控制研究.doc

摘要:随着社会市场经济体制的不断改革和发展，房地产企业正蓬勃发展，由于房子的热销及市场对房子的需求过热，导致如今的房价居高不下。政府为此进行了一系列的宏观调控。例如，限购措施、二套房首付提高、营业税从严征收等。及时遏制了一部分靠转卖二手房赚钱的人。也抑制了房子的市场需求，同时增加了供给。这样一来，就给房地产商造成了巨大的压力。房子卖不出去，政府的税收却增加了。如何才能减压，便成了地产商们的当务之急了。

　　　本文将结合南京栖霞建设股份有限公司的具体情况，来详细阐述各阶段成本控制的方法。房地产开发一般分为以下几个方面：前期准备审核阶段，中期施工阶段，后期销售阶段。因此控制好这三个方面的成本费用，增加最终的利润就显得极其重要了。从理论上看，这一课题可以有效帮助房地产开发企业减少生产成本，增加营业利润，并缓解由政府宏观调控所带来的压力。

关键词：土地竞标；项目策划；项目设计；项目施工

Abstract:With the continuous reform and development of the social market economic system, real estate development enterprises are booming. Due to the fact that houses sell like hot cakes, and overheating demand of houses from market, that caused the high price of houses. The government introduced a series of macroscopic readjustment and control to solve this problem. For example, house buying restriction, increase the down payment of the second suite, and strict collection of business tax. These approaches prevented those kind of people who makes money that relies on reselling second-hand houses timely. In the same time, this solution controlled the demand of house from market, and increased house supply. Thus, it caused enormous pressure to land agents. Their houses are not sold out, but tax is rising. So, how to reduce the pressure is becoming their biggest problem.

　　　This article will combine particular case of Nanjing Qixia real estate development enterprise to state the methods of cost control in detail. There are three links of the process that most real estate development enterprises should do to finish their project: first, preparation checks, second, mid- term construct, third, the late selling. So, it is very important for land agents to control the cost of last three links, and maximization the final profit. In theory, this article can help land agents to reduce production cost and pressure from the government, also, it can increase the profit.

Key words: Land auction  Project planning  Project design   Project construction

　　　研究的目的：通过收集资料，可以了解房地产开发企业从一开始的土地征用到后期销售的各环节具体是如何进行的，一般分为以下几个方面：前期准备审核阶段，中期施工阶段，后期销售阶段。因此怎样控制好这三个方面的成本费用，增加最终的利润是本文要讨论的主要问题。同时将利润最大化，才能调动开发商们的积极性。

　　　研究的意义：降低成本首先可以缓解各房地产商的压力，有效帮助房地产开发企业减少生产成本，增加营业利润；其次有可能促使房价回落，减轻平民的购房压力；另外还可以增加房地产商的积极性，，从而促进整个行业向更好更健康的方向发展。