以明悦公司为例对企业成本控制问题进行研究摘要：随着经济体制改革的深入、市场经济的日益繁荣，建筑行业以及建筑市场犹如雨后春笋蓬勃的发展起来，建筑市场日趋一体化，房地产企业之间的竞争日趋激烈，能否在激烈的市场竞争中立于不败之地，关键在于企业自身的盈利能力与综合实力。在这种市场背景下，利润最大化日益成为企业发展的重要目标之一，企业通过生产和销售符合市场需求的产品，来最大限度的获得经济效益，以推动企业的可持续发展。要实现利润的最大化，首先必须要进行完善的成本管理和成本控制，来为企业争得市场的主动权与竞争优势。工程项目的成本控制是以施工项目为对象，通过对招标、施工准备阶段、施工阶段以及竣工结算阶段的资源及生产要素进行组织、统筹与控制，以尽可能的压缩生产成本，提高经济效益。笔者从现代工程项目自身特点出发，结合自身的专业知识，选择了郑州市明悦房地产公司为研究对象，首先对该企业在成本控制方面存在的问题进行了调查和分析，然后针对该公司在直接成本控制方面存在的问题，最后提出了具体的改进建议。本文的研究有利于为我国房地产企业提高企业利润，提升自身竞争实力起到积极的参考作用。关键词：成本控制；房地产企业；工程项目；对策Abstract：Withthedeepeningofeconomicreform,thegrowingprosperityofthemarketeconomy,theconstructionindustryandbuildingmarketslikethevigorousdevelopmentspringingup,constructionmarkethasbecomeincreasinglyintegrated,increasinglyfiercecompetitionamongenterprises,cannotstandinthefiercecompetitioninthemarketdefeatoftheland,thekeyliesintheirownprofitabilityandoverallstrength.Inthismarketcontext,profitmaximizationisincreasinglybecomingoneoftheimportantgoalsofenterprisedevelopment,productionandmarketingenterprisestomeetmarketdemandforproducts,toobtainmaximumeconomicbenefits,inordertopromotethesustainabledevelopmentofenterprises.Tomaximizeprofits,wemustfirstmakeasoundcostmanagementandcostcontrol,togaintheinitiativeinthemarketandcompetitiveadvantagefortheenterprise.Costcontrolprojectistheconstructionprojectasanobject,resourcesandfactorsofproductionthroughbidding,constructionpreparationphase,constructionphaseandcompletionofthesettlementstageorganize,co-ordinateandcontrol,withasmuchaspossibletoreduceproductioncostsandimproveeconomicefficiency.Ilearnedfrommodernprojectwithitsowncharacteristics,combinedwiththeirownpractice,selectnortherncitydayurbanconstructioncompanytobuildresidentialquartersmillionconstructionprojectasacasestudy,thecostofconstructionenterprisescontrolledbyanalyzingthevariousstagesoftheprocess,thecurrentconstructionenterprisesincostmanagement,costcontrolaspectsofthestatusquo,pointingoutthelimitationsandshortcomingsofconstructionenterpriseprojectcostcontrolatthisstage,theproposedconstructionenterprisesinourdynamiccontrolcosts,andtargetedcountermeasuresandsuggestionsmadetoimprovecostcontrolofconstructionenterprisestothisusedtotapthebusinesspotentialeconomicabilitytocompletethecompany'scosttargetsandmaximizeenterprisevalue.KeyWords:Costcontrol,realestateenterprises,engineeringprojects,Countermeasures目录一、引言.....................................................................................................................................1（一）研究背景及意义......................................................................................................11.研究背景....................................................................................................................12.研究意义........................................................................................
