链际竞争下的房地产供应链成本管理研究

发布时间：2018-02-25 05:03

本文关键词： 供应链竞争二维动态联盟动态合作均衡目标成本作业成本　出处：《西安建筑科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：针对目前我国房价虚高，国家宏观调控政策越发严苛的现状。大型房地产企业都在寻求其他的发展途径：集团化、多项目、经营方式精细化发展，并且各大房企都积极的将供应链成本管理应用到企业的成本管理中。企业与企业之间的竞争，已上升为供应链与供应链之间的竞争。供应链节点企业决策的基础都是自身利益、成本的最优化，因此，供应链间的竞争存在，供应链上各相关的非共同利益群体间的竞争也就存在。协调房地产供应链节点企业有效合作，保证供应链成本最小，产出的利益最大是本文研究的主要内容。论文首先分析了我国目前房地产企业所处的现状，为应对房地产企业目前成本管理的短板效应引出了供应链成本管理。然后，根据目前竞争的态势——供应链与供应链之间的竞争，论文在国内外相关理论研究的基础上提出如何在供应链竞争的环境下对房地产的供应链成本进行有效控制，降低供应链成本。论文建立了供应链竞争环境下的二维动态联盟模型，纵向供应链节点层次上运用层次分析法对节点企业进行选择，实现优势资源的有效整合；横向作业层次上将目标成本法与作业成本法相结合对作业成本进行控制，，从而达到对供应链成本的双向控制。论文在对房地产供应链联盟企业动态合作均衡分析的过程中，对房地产供应链企业均衡状态的效用转移量进行了公式化的定义，为今后研究非共同利益群体的均衡提供了依据。论文以GS公司的YS项目为例，运用具体的模型分析了GS公司节点企业选择，通过对节点企业打分制度，优选合作企业；横向作业层上运用目标成本和作业成本相结合的方法，实现了最终的目标成本227916934.7，节约成本323.98万元。
[Abstract]:In view of the current situation that housing prices in China are inflated and the state macro-control policies are becoming more stringent, large real estate enterprises are looking for other ways of development: collectivization, multi-projects, and refined development of business methods. And all the large housing enterprises actively apply the supply chain cost management to the cost management of the enterprise. The competition between the enterprise and the enterprise has risen to the competition between the supply chain and the supply chain. The optimization of cost, therefore, there is competition between supply chain, the competition among all relevant non-common interest groups on the supply chain also exists. Coordination of real estate supply chain node enterprises to effectively cooperate to ensure the minimum supply chain cost, The maximum benefit of output is the main content of this paper. This paper first analyzes the current situation of the real estate enterprises in China, and leads to the supply chain cost management in order to deal with the short board effect of the current cost management of the real estate enterprises. According to the current situation of competition-the competition between supply chain and supply chain, this paper puts forward how to effectively control the supply chain cost of real estate in the environment of supply chain competition based on the relevant theoretical research at home and abroad. Reduce supply chain costs. This paper establishes a two-dimensional dynamic alliance model in the competitive environment of supply chain. The hierarchical analysis method is used to select the node enterprises in the vertical supply chain to realize the effective integration of superior resources. In the horizontal activity level, the objective cost method and the activity based cost method are combined to control the activity cost, so as to achieve the two-way control of the supply chain cost. In the process of dynamic cooperative equilibrium analysis of real estate supply chain alliance, the paper formulates the amount of utility transfer in the equilibrium state of real estate supply chain enterprise. It provides a basis for future research on the balance of non-common interest groups. Taking the YS project of GS Company as an example, the paper analyzes the selection of node enterprises of GS Company by using specific model, selects cooperative enterprises by scoring system of node enterprises, applies the method of combining target cost and activity cost on horizontal activity level, The final target cost is 227916934.7 and the cost saving is three million two hundred and thirty-nine thousand and eight hundred yuan.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F299.233.4

【参考文献】