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房地产开发企业开展成本对标工作的实践与探索

Practice and exploration of cost benchmarking management for estate enterprises
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摘要 中国的房地产企业经历了近20年黄金发展时期,取得了骄人业绩。近年来房地产市场受到社会各界关注,为防止房价过快上涨,中央和地方政府调控政策力度不断增强,给企业的开发经营带来了更多的不确定性。单纯依靠房价上涨获取利益的粗放式发展受到限制。各房地产开发企业为更好地把握市场,了解企业开发水平特别是在开发成本控制和在同行业所处地位,增强企业的竞争优势就显得更加紧迫。开展同行业开发成本的对标能更好地了解同行业开发成本水平,是查找企业自身成本控制差距的有效手段。 China's real estate enterprises have experienced the golden period of development for nearly 20 years, and achieved remarkable results. In recent years, the real estate market has been made the attention to by all social circles. To prevent prices to rise too fast, the central and local government regulation policies have been strengthened continuously, which brings more uncertainty to the enterprise development and management. Simply relying on the housing prices to obtain interests is restricted. The real estate development enterprises better grasp the market, understand the enterprise development level, especially the development of cost control of position the same industry, and strengthen the competition advantages of enterprises, which becomes more and more urgent. Carrying out the development costs of the same industry benchmarking can better understand the cost of development level in the same industry. It is an effective means to find the shortcomings and gap in the cost control for the enterprise itself.
作者 狄成龙
出处 《江苏建材》 2014年第5期60-63,共4页 Jiangsu Building Materials
关键词 成本管理 指标核算 管理措施 cost management index calculation management measures
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参考文献2

  • 1中国注册会计师协会.公司战略与风险管理[M].北京:经济科学出版社,2014.
  • 2编委会.现代企业成本管理新模式暨成本预算及成本控制实务全书[M].北京:国际炎黄文化出版社.2004.

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