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題名 房地產開發業專案成本管理之研究 -以某個案公司某房地產開發專案為例
The research of the project cost management of the real estate development industry- A case of a real estate development project
作者 潘善建
貢獻者 季延平
潘善建
關鍵詞 成本管理
房地產開發
日期 2012
上傳時間 1-Feb-2013 16:50:54 (UTC+8)
摘要 本研究的進行，乃基於國內的房地產與建設開發產業一直被視為國內產業的火車頭，其發展順利與否會帶動許多有關連之產業，故其對於國家的經濟發展也扮演相當重要之角色。而房地產與建設開發產業的作業流程，從土地購買、土地開發、土木工程委外建造到最後的銷售階段，其開發專案的生命週期往往耗費相當多的成本(陳銘崑、蔡煜凱，2012)。這樣的成本負擔，無論是大小型公司都是十分龐大，且帶來的風險也大。所以，任何一個專案於生命週期任一階段成本管理不良，則不僅關係該開發專案的成敗，亦會影響其所屬公司的存亡。有鑑於此，本研究乃從房地產開發業的專案成本結構、個案公司對專案成本的管理現況、未來管理模式與機制等三方向進行分析，以期益於個案公司專案成本管理績效與整體營運成長之目的。除此，本研究亦期經由本個案公司的深入探討，可提供學術研究與企業實務相關的參考，而利於房地產開發業與專案成本管理的研究領域之發展。
參考文獻 1.Ansoff , H. Igor, Strategic Management Classic Edition, Palgrave Macmillan; First Edition edition, 2007.
2.Barrie Donald Paulson Boyod,Prof essional Construction Management: Including CM, Design-Construction and General Contracting, McGral-Hill, 2002.
3.Bromwich, M., The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Account. Organ. Soc. 15 (1), 1990, pp.27–46.
4.Charles F. Floyd, Real Estate Principles, Longman Financial Sciences Publishing, 1987.
5.Cooper, R. & Kaplan, R., How Cost Accounting Distorts Product Costs. Management Accounting, April, 1988, pp20-27.
6.Cooper, R. & Kaplan, R., Measure Costs Right: Make Decisions Right. Harvard Business Review, September-October, 1988, 96-103.
7.Davide Nicolini, Cyril Tomkins, Richard Holti, Alf Oldman, Mark Smalley, Can Target Costing and Whole Life Costing be Applied in the Construction Industry?: Evidence from Two Case Studies, British Journal of Management , Vol 11 Issue 4, 2002.
8.Edward Blocher, David Stout, Paul Juras, Gary Cokins, Cost Management: A Strategic Emphasis, McGraw-Hill/Irwin; 6 ed., 2012.
9.John shank, Strategic Cost Management: New Wine, or Just New Bottles, Journal of Management Accounting Research, Volume One, 1989.
10.Keith Potts, Nii Ankrah, Construction Cost Management: Learning from Case Studies, Routledge, 2007.
11.Lianabel Oliver, Designing Strategic Cost Systems: How to Unleash the Power of Cost Information, Wiley, 2004.
12.Michael E. Porter, "What is Strategy?", Harvard Business Review, Nov-Dec 1996, pp. 61-78.
13.Michael E. Porter,, “From Competitive Advantage to Corporate Strategy,” Harvard Business Review 43 (May 1987).
14.Pagliari Josehp, C., The Handbook of Real Estate Portfolio Management, IRWIN, 1995.
15.Phillip F. Ostwald, Construction Cost Analysis and Estimating, Prentice Hall, 2000.
16.Riley, Deniel, Competitive Cost Based Investment Strategies for Industrial Companies, Manufacturing Issues, Booz, Allen, Hamilton, New York, 1987.
17.Robin Cooper and Robert S. Kaplan, Activity-Based Systems: Measuring the Costs of Resource Usage, Accounting Horizons September 1992, P1-14.
18.Salt, Stwart M., Real Estate Development, Wiley, 1990.
19.Simmonds S. , Strategic management accounting, Management Accounting, V59(4), 1981.
20.Tony Grundy, Gerry Johnson and Kevan Scholes, Exploring strategic financial management, Prentice Hall, 1998.
21.Weihrich, Heinz (1982), “The SWOT Matrix-A Tool for Situational Analysis”, Long Range Planning, Vol. 15, No.2, pp. 54-66.
描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
99932401
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099932401
資料類型 thesis
dc.contributor.advisor 季延平zh_TW
dc.contributor.author (Authors) 潘善建zh_TW
dc.creator (作者) 潘善建zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 1-Feb-2013 16:50:54 (UTC+8)-
dc.date.available 1-Feb-2013 16:50:54 (UTC+8)-
dc.date.issued (上傳時間) 1-Feb-2013 16:50:54 (UTC+8)-
dc.identifier (Other Identifiers) G0099932401en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/56843-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 99932401zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 本研究的進行，乃基於國內的房地產與建設開發產業一直被視為國內產業的火車頭，其發展順利與否會帶動許多有關連之產業，故其對於國家的經濟發展也扮演相當重要之角色。而房地產與建設開發產業的作業流程，從土地購買、土地開發、土木工程委外建造到最後的銷售階段，其開發專案的生命週期往往耗費相當多的成本(陳銘崑、蔡煜凱，2012)。這樣的成本負擔，無論是大小型公司都是十分龐大，且帶來的風險也大。所以，任何一個專案於生命週期任一階段成本管理不良，則不僅關係該開發專案的成敗，亦會影響其所屬公司的存亡。有鑑於此，本研究乃從房地產開發業的專案成本結構、個案公司對專案成本的管理現況、未來管理模式與機制等三方向進行分析，以期益於個案公司專案成本管理績效與整體營運成長之目的。除此，本研究亦期經由本個案公司的深入探討，可提供學術研究與企業實務相關的參考，而利於房地產開發業與專案成本管理的研究領域之發展。zh_TW
dc.description.tableofcontents 第一章　研究緒論 1
第一節　背景與動機 1
第二節　方向與目的 3
第三節　預期貢獻 4
第四節　論文架構 4
第五節　研究限制 5
第二章　文獻探討 7
第一節　策略管理 7
第二節　成本管理 14
第三節　成本動因的觀念、分類與管理 16
第四節　策略成本管理 22
第五節　建設公司成本管理 29
第六節　建設公司成本管理架構 32
第七節　房地產專案開發成本控制 43
第八節　專案成本控制的常用方法 45
第三章　研究架構與方法 51
第一節　研究架構 51
第二節　研究方法 52
第四章　個案分析 57
第一節　個案公司之說明 57
第二節　個案公司案例專案成本管理之呈現 59
第三節　對個案公司的策略成本分析 66
第五章　結論與建議 72
第一節　研究結論 72
第二節　對未來研究的建議 85
參考文獻 87
附件一 89
附件二 91		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099932401en_US
dc.subject (關鍵詞) 成本管理zh_TW
dc.subject (關鍵詞) 房地產開發zh_TW
dc.title (題名) 房地產開發業專案成本管理之研究 -以某個案公司某房地產開發專案為例zh_TW
dc.title (題名) The research of the project cost management of the real estate development industry- A case of a real estate development projecten_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1.Ansoff , H. Igor, Strategic Management Classic Edition, Palgrave Macmillan; First Edition edition, 2007.
2.Barrie Donald Paulson Boyod,Prof essional Construction Management: Including CM, Design-Construction and General Contracting, McGral-Hill, 2002.
3.Bromwich, M., The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Account. Organ. Soc. 15 (1), 1990, pp.27–46.
4.Charles F. Floyd, Real Estate Principles, Longman Financial Sciences Publishing, 1987.
5.Cooper, R. & Kaplan, R., How Cost Accounting Distorts Product Costs. Management Accounting, April, 1988, pp20-27.
6.Cooper, R. & Kaplan, R., Measure Costs Right: Make Decisions Right. Harvard Business Review, September-October, 1988, 96-103.
7.Davide Nicolini, Cyril Tomkins, Richard Holti, Alf Oldman, Mark Smalley, Can Target Costing and Whole Life Costing be Applied in the Construction Industry?: Evidence from Two Case Studies, British Journal of Management , Vol 11 Issue 4, 2002.
8.Edward Blocher, David Stout, Paul Juras, Gary Cokins, Cost Management: A Strategic Emphasis, McGraw-Hill/Irwin; 6 ed., 2012.
9.John shank, Strategic Cost Management: New Wine, or Just New Bottles, Journal of Management Accounting Research, Volume One, 1989.
10.Keith Potts, Nii Ankrah, Construction Cost Management: Learning from Case Studies, Routledge, 2007.
11.Lianabel Oliver, Designing Strategic Cost Systems: How to Unleash the Power of Cost Information, Wiley, 2004.
12.Michael E. Porter, "What is Strategy?", Harvard Business Review, Nov-Dec 1996, pp. 61-78.
13.Michael E. Porter,, “From Competitive Advantage to Corporate Strategy,” Harvard Business Review 43 (May 1987).
14.Pagliari Josehp, C., The Handbook of Real Estate Portfolio Management, IRWIN, 1995.
15.Phillip F. Ostwald, Construction Cost Analysis and Estimating, Prentice Hall, 2000.
16.Riley, Deniel, Competitive Cost Based Investment Strategies for Industrial Companies, Manufacturing Issues, Booz, Allen, Hamilton, New York, 1987.
17.Robin Cooper and Robert S. Kaplan, Activity-Based Systems: Measuring the Costs of Resource Usage, Accounting Horizons September 1992, P1-14.
18.Salt, Stwart M., Real Estate Development, Wiley, 1990.
19.Simmonds S. , Strategic management accounting, Management Accounting, V59(4), 1981.
20.Tony Grundy, Gerry Johnson and Kevan Scholes, Exploring strategic financial management, Prentice Hall, 1998.
21.Weihrich, Heinz (1982), “The SWOT Matrix-A Tool for Situational Analysis”, Long Range Planning, Vol. 15, No.2, pp. 54-66.		zh_TW