房地产开发企业成本偏离度模型初探.doc
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房地产开发企业成本偏离度模型初探,共9页，10000余字摘要：改革开放以来,中国房地产业飞速发展,房地产总体规模不断扩大,当前，中国房地产市场繁荣，房地产价格不断飙升，屡创新高，中央及地方政府则不断出台土地、金融、税收等政策对其进行宏观调控。房地产开发企业在分享房地产“牛市”这块蛋糕的同时，更应从长计议应对宏观调控。加强成本控制无疑是房地产开发企业的首...
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共9页，10000余字
摘要：改革开放以来,中国房地产业飞速发展,房地产总体规模不断扩大,当前，中国房地产市场繁荣，房地产价格不断飙升，屡创新高，中央及地方政府则不断出台土地、金融、税收等政策对其进行宏观调控。房地产开发企业在分享房地产“牛市”这块蛋糕的同时，更应从长计议应对宏观调控。加强成本控制无疑是房地产开发企业的首选策略。本文从房地产开发企业成本控制体系框架入手，以业务源流成本和结构源流成本为变量，通过建立成本偏离度模型，为房地产开发企业成本控制提出了一个新的思路和简易方法。
关键词：房地产；业务源流；结构源流；成本控制；偏离度
Deviation study on the Cost of Real Estate Exploring Corporations
Abstract: The real estate industry of China has been developing rapidly since reform and opening-up. The size of real estate expanded larger and larger. At present, the market of China real estate is flourishing，and the price of real estate is getting higher and higher. In the meantime, central and local government has planned a series of land policy, financial policy and taxation policy to control the real estate market. With enjoying the bull market of real estate, the real estate exploring corporations should consider how to cope with the macro-control policy in the long run. Undoubtedly, reinforcing cost control is the first choice. Based on the framework of cost control system of real estate exploring corporations, the author considered the cost from operation headstream and the cost from structure headstream as variables. By constructing the deviation model, the paper supplied a new idea and method about cost controlling to real estate exploring corporations.
Keywords: real estate; operation headstream; structure headstream; cost control; Deviation
参 考 文 献：
[1]Wind资讯.
[2]杨涵，丁红军.房地产企业的成本管理与控制[J].中国乡镇企业会计，2005年7月.
[3]张丽，李启明.基于供应链控制的房地产开发企业供应链成本控制研究[J].建筑控制现代化，2004年第6期.
[4]石新武.论现代成本控制模式[M].经济科学出版社，2001年.
[5]张捷飞.试论培育我国企业的成本文化[J].企业界，1998年第6期.
[6]唐骏华.培育成本文化打造竞争新优势[J].企业文明，2005年第8期.
[7]财政部企业司.企业成本控制[M].经济科学出版社，2004年3月.
[8]万寿义.现代企业成本控制研究[M].东北财经大学出版社，2004年1月.
[9]许龙.房地产企业现代成本控制体系研究[D].重庆大学硕士论文，2004年.
摘要：改革开放以来,中国房地产业飞速发展,房地产总体规模不断扩大,当前，中国房地产市场繁荣，房地产价格不断飙升，屡创新高，中央及地方政府则不断出台土地、金融、税收等政策对其进行宏观调控。房地产开发企业在分享房地产“牛市”这块蛋糕的同时，更应从长计议应对宏观调控。加强成本控制无疑是房地产开发企业的首选策略。本文从房地产开发企业成本控制体系框架入手，以业务源流成本和结构源流成本为变量，通过建立成本偏离度模型，为房地产开发企业成本控制提出了一个新的思路和简易方法。
关键词：房地产；业务源流；结构源流；成本控制；偏离度
Deviation study on the Cost of Real Estate Exploring Corporations
Abstract: The real estate industry of China has been developing rapidly since reform and opening-up. The size of real estate expanded larger and larger. At present, the market of China real estate is flourishing，and the price of real estate is getting higher and higher. In the meantime, central and local government has planned a series of land policy, financial policy and taxation policy to control the real estate market. With enjoying the bull market of real estate, the real estate exploring corporations should consider how to cope with the macro-control policy in the long run. Undoubtedly, reinforcing cost control is the first choice. Based on the framework of cost control system of real estate exploring corporations, the author considered the cost from operation headstream and the cost from structure headstream as variables. By constructing the deviation model, the paper supplied a new idea and method about cost controlling to real estate exploring corporations.
Keywords: real estate; operation headstream; structure headstream; cost control; Deviation
参 考 文 献：
[1]Wind资讯.
[2]杨涵，丁红军.房地产企业的成本管理与控制[J].中国乡镇企业会计，2005年7月.
[3]张丽，李启明.基于供应链控制的房地产开发企业供应链成本控制研究[J].建筑控制现代化，2004年第6期.
[4]石新武.论现代成本控制模式[M].经济科学出版社，2001年.
[5]张捷飞.试论培育我国企业的成本文化[J].企业界，1998年第6期.
[6]唐骏华.培育成本文化打造竞争新优势[J].企业文明，2005年第8期.
[7]财政部企业司.企业成本控制[M].经济科学出版社，2004年3月.
[8]万寿义.现代企业成本控制研究[M].东北财经大学出版社，2004年1月.
[9]许龙.房地产企业现代成本控制体系研究[D].重庆大学硕士论文，2004年.
