摘 要
近年来，作为国民经济重要支柱的地产行业迅猛发展，然而内部信息系统比较分散，当公司需要成本分析数据时，只能得到总体成本数据。为了更好的进行目标成本的监测，集团财务部实时掌握和分析项目成本，S地产集团从德国引进了先进的SAP R/3系统，但在我国地产行业实施项目团队和成功实施经验少，且很多标准功能无法满足地产开发周期长、成本覆盖范围广、及时调整和监测、审批节点多、缩短审批周期等特殊要求。
为了解决上述问题，本文运用SAP提供的高级汇编语言ABAP进行审批流程二次开发以及引入外围审批接口技术K2，使全周期目标成本管理系统能成功有效的在地产集团建立，从根本上节约开支、实时掌握项目总成本，更好的分配资金和实现地产资源的优化配置。论文以S公司具体实施为依托，主要从以下几个方面进行解决：
（1）在分析企业房地产目标成本管理业务现状和问题的基础上，在WBS建立的基础上明确了全过程目标管理流程：启动会版、施工图版、调整后版目标成本，并详细分析了目标成本相关审批流程。
（2）在目标成本管理设计和实现阶段，针对产目标成本和标准SAP系统的差异，提供改进的方案，通过ABAP技术对审批流程进行二次开发和实现外围系统K2的审批接口功能，将地产目标成本管理系统完整的建立起来。
（3）针对已经建立的目标成本管理系统，采用集成测试方法对其功能进行验证和分析，明确系统的正确性和可实施性。
本文通过理论和实践的结合，将SAP系统审批流程有序嵌入全过程目标成本管理体系，构建了一个满足地产特殊需求的全新目标成本管理系统，能实现财务数据无缝集成，整体运营效率有所提升，获得全局成本的实时共享和动态管理。同时，基于房地产行业自身业务流程，对SAP ERP系统进行改造，使目标成本管理系统在使用过程中更加灵活方便、得到的成本数据更精准可靠。
关键词 房地产，SAP R/3系统，目标成本，ABAP，K2
DESIGN AND IMPLEMENTATION OF REAL ESTATE GROUPE
TARGET COST MANAGEMENT SYSTEM BASED ON SAP
ABSTRACT
In recent years, the real estate industry has developed rapidly. However, the internal information system is scattered. When the company needs cost analysis data, only the overall cost data can be obtained. In order to better monitor the target cost, the group financial department real-time control and analysis of the cost of the project, S real estate group introduced SAP advanced R/3 system from Germany, but in China's real estate industry to implement the project team and the successful implementation experience, and many standard functions can not meet the real estate development cycle is long, the cost of wide coverage, in a timely manner the adjustment and monitoring and approval of nodes and shorten the approval cycle and other special requirements. In order to solve the above problems, need high-level assembly language using ABAP SAP provides two times the development of the approval process and approval to introduce peripheral interface technology of K2, the whole cycle of target cost management system can effectively establish the real estate group, fundamentally save money, real-time control of the total project cost, better allocation of funds and resources to achieve real estate the optimal allocation. The thesis is based on the concrete implementation of S company, mainly from the following aspects:
(1) the main business of real estate enterprise based analysis of target cost management status and problems, based on project based on the WBS to clear the whole process target management process: start version, construction plate, the adjusted version of the target cost, and introduces the target cost related to the approval process design.
(2) the target cost management in the implementation phase, described the standard SAP of target cost, target cost and difference and clear the estate of the standard SAP system, followed by the relevant technical ABAP approval interface function two times the development and implementation of K2 system on the periphery of the approval process, the system of S real estate cost management objectives complete set up.
(3) Aiming at the target cost management system that has been established, the function of the system is verified and analyzed by integration test, and the correctness and feasibility of the system are confirmed.
In this thesis, the whole process of the target cost management system and approval process orderly together, successfully established to meet the new target cost management system of real estate special needs, to achieve seamless integration of financial data, data operation efficiency is improved significantly, overall cost sharing and real-time dynamic management. At the same time, the real estate industry based on its business process, the transformation of the SAP ERP system, the target cost management system in the process of using the more flexible and efficient, cost data are more accurate and reliable, provide a good reference for the latter part of the enterprises in the same industry ERP implementation, to help speed up the construction of the real estate information system.
Keywords: Real estate, SAP R/3 system, target cost, ABAP, K2
第一章 绪 论
1.1 课题背景
2008年金融危机以来，为了刺激国民经济，国家对地产行业开始进行积极的引导。在居民人均收入增加、消费意识的转变、投资理念的变化刺激我国房地产市场交易量与日俱增，同时国外优秀地产的进入，也使国内房地产也呈现难得的繁荣；截至2011 年初，房价和销量开始大幅下跌，房地产企业资金收回慢且少，易造成后期资金链不足以支持项目的继续建造和公司层面的费用支出，唯有开源节流，这里节流便是指加强对每个环节的成本费用，才能在市场激烈竞争中具有一席之地。在利润被压缩的情况下，房地产开发必须重视对成本的控制，这些比增加新的项目和拓展更细的市场还重要。目标成本不仅是而房地产企业每个自行开发项目的全部成本中主要组成部分，也是房地产企业内部成本管理的核心。但房地产开发与销售于一体的企业在之前享有开放积极的背景环境下，主要任务不是对企业加强信息化建设，而是着眼于短期盈利，不断的通过各种手段获取融资渠道，筹集大量资金，来购买土地和营销费用上。企业内部缺乏优秀的信息管理系统，企业将无法预估出现的严重后果，库存解决不了，产品依旧在建中，资金的短缺造成各个运营环节出错。此时加大集团基于信息化系统的目标成本管理系统的引入至关重要，而且将在未来市场风潮中，增强抵御危机的能力。
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