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    Title: 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
    Authors: 潘善建
    Contributors: 季延平
    潘善建
    Keywords: 成本管理
    房地產開發
    Date: 2012
    Issue Date: 2013-02-01 16:50:54 (UTC+8)
    Abstract: 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。
    Reference: 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.
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    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.
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    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    99932401
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099932401
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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