山东H房地产开发企业管理成本优化研究

发布时间：2018-01-19 13:43

本文关键词： 管理成本房地产企业企业文化成本核算人力资源管理　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：在现代化的市场经济环境中，企业面临越来越激烈的竞争，随着不断的发展，企业逐渐改变了过去的经营管理模式，转变为通过对成本的控制获取自身的成本优势。企业要想在复杂的市场环境中得以生存和发展，，必须对成本进行有效控制。作为市场经济环境中的主导性企业，房地产业的发展一直备受关注，为了满足人们对房地产的刚性需求，房地产开发企业大幅度地扩大生产规模，在盲目追求生产利润的同时，企业渐渐忽视了对成本的管理。管理成本是企业经营管理中一个重要的概念，主要指企业在获取管理这一具有稀缺性的资源的过程中，所必须付出的成本。一般意义上的企业管理成本包括内部组织成本、外部交易成本、委托代理成本和管理者的时间机会成本，对房地产开发企业而言，管理成本主要包括组织构建成本、组织运行成本、监督和激励成本和企业文化建设成本。对房地产开发企业的管理成本进行控制有着重要的意义，因此企业要实行有效的措施对管理成本的控制进行优化，例如建立良好的管理成本控制文化、提高房地产开发企业对管理成本优化的重视程度、采用科学的管理成本核算方法、合理控制房地产开发企业的管理费用、合理控制房地产开发企业的财务费用、注重房地产开发企业管理成本的信息化控制、有效控制房地产开发企业的人力资源管理成本。
[Abstract]:In the modern market economy environment, enterprises are facing more and more fierce competition. With the continuous development, enterprises have gradually changed the past management mode. In order to survive and develop in the complex market environment, the enterprise must control the cost effectively. It is the dominant enterprise in the market economy environment. The development of the real estate industry has been concerned. In order to meet the rigid demand for real estate, real estate development enterprises greatly expand the scale of production, while blindly pursuing production profits. The management cost is an important concept in the management of enterprises, which mainly refers to the process of obtaining the scarce resources of management. Generally speaking, the cost of enterprise management includes internal organization cost, external transaction cost, principal-agent cost and time opportunity cost of managers, for real estate development enterprises. The management cost mainly includes the organization construction cost, the organization operation cost, the supervision and the incentive cost and the enterprise culture construction cost. It has the important significance to control the management cost of the real estate development enterprise. Therefore, enterprises should carry out effective measures to optimize the control of management costs, such as establishing a good culture of management cost control, so as to improve the attention of real estate development enterprises to the optimization of management costs. Adopting scientific management cost accounting method, reasonably controlling the management cost of the real estate development enterprise, reasonably controlling the financial cost of the real estate development enterprise, paying attention to the informationization control of the management cost of the real estate development enterprise. Effectively control the cost of human resources management in real estate development enterprises.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

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