摘要：我国房地产企业作为资金高度密集的产业，与其它行业关系紧密，在整个国民经济中的地位举足轻重，对人民生活影响重大。近年来，良好的市场机制推动房地产的蓬勃发展，但由于受到政府对房地产的宏观调控和金融环境的影响，我国房地产行业内的竞争日剧激烈。

面对宏观环境带来的挑战及行业竞争带来的压力，房地产企业在经营过程中必须重视管理和控制成本已经成为一种必然的趋势，通过这种方式来减少企业的成本，进一步增强企业的竞争力，实现企业的经济效益最大化。

本文以我国房地产企业成本管理的基本情况为基础，具体分析和深入研究中华企业股份有限公司对企业成本的控制和管理，解析该公司在成本控制和管理过程中存在的不足并提出针对性的建议，以期对当前我国房地产企业的发展提供一些参考。关键词：房地产；成本控制；成本利润率；中华企业

China Enterprises Co., Ltd. Cost Control Analysis

Abstract: As a highly-funded industry, China's real estate companies  have  a close relationship with other industries, have a significant position in the entire national economy, and have a major impact on people's lives. In recent years, a good market mechanism has promoted the rapid development of real estate. However, due to the government's macro-control of real estate and the financial environment, the competition in the real estate industry in China is fierce.

Faced with the challenge brought by the macro environment and the pressure brought by industry competition, strengthening enterprises' control over cost and management has become the top priority for real estate companies. Real estate companies must reduce cost and improve their market competitiveness through cost control to maximize the  economic benefits of the company.

This article starts with the status quo of the cost management of real estate companies in China, and takes the example of the analysis and study of cost control in the case of China Enterprises Co., Ltd., analyzes the problems in the cost control of the real estate companies and proposes corresponding solutions to the current situation in China. The development of

real estate companies provides some references.Keywords: real estate; cost control ; cost profitability ; China Enterprises Co., Ltd

目录

一、 绪论 1

（一）研究背景 1

（二）国内外目前研究的基本情况 1

1.国外目前研究的基本情况 1

2.国内目前研究的基本情况 2

（三）研究的目的和意义 2

1.研究目的 2

2.研究意义 3

二、相关理论与方法综述 4

（一）成本管理理论 4

1.成本 4

2.成本控制 4

（二）房地产企业现状及成本构成 5

1.房地产企业现状 5

2.房地产企业成本构成 5

3.房地产企业开发阶段 5

（三）房地产企业成本影响因素及控制原则 6

1.影响房地产成本的相关因素 6

2.控制原则