供应链视角下房地产开发企业成本管理研究

发布时间：2018-03-08 21:29

本文选题：供应链　切入点：成本管理　出处：《辽宁工程技术大学》2013年硕士论文　论文类型：学位论文

【摘要】：伴随着日益尖锐的竞争市场和国家对房地产业越来越严格的调控政策,房地产开发企业的生存和发展承受着巨大的压力,为了更好的可持续发展,房地产开发企业需要面对外界竞争变化的同时向自身管理要效益,自身管理中成本管理首当其冲。在房地产开发企业的成本管理中运用供应链思想是一个新的研究视角。本文基于房地产开发企业开发项目的流程与关联企业构建了房地产开发企业的供应链,并在其基础上分析了房地产开发企业成本的构成,并根据其特点在供应链视角下把房地产开发企业的成本划分为：供应链交易成本与供应链生产成本。然后针对不同类型的成本确定不同的成本管理方法。即供应链交易成本的管理是从企业的战略层面出发的,它考虑的是供应链成员间的交易成本情况,因为供应链的思想要求房地产开发企业着重考虑自己的核心业务,使其更具竞争力,而把非核心业务外包给合作伙伴,因此,这时的交易成本对房地产开发企业来说很重要,对其进行研究,可以提高公司成本的整体竞争优势。对供应链生产成本的管理分为两部分：一、主要采用目标一作业成本法对供应链直接生产成本——项目的成本进行管理,二、主要采用核心部门外拨的方法对供应链上间接生产成本——企业内部管理运营成本来进行管理。最后通过对实际案例的应用,说明在供应链视角下对房地产开发企业成本进行管理的适用性与重要性。本文的研究重点在于在供应链视角下对房地产成本的划分以及综合三种不同的方法对其进行管理,使其能为房地产开发企业带来较好的成本管理效益。
[Abstract]:With the increasingly sharp competitive market and the country's more and more strict regulation and control policies on the real estate industry, the survival and development of real estate development enterprises are under great pressure, in order to better sustainable development. Real estate development enterprises need to face the changes of external competition and at the same time to their own management benefits. The application of supply chain in the cost management of real estate development enterprises is a new research perspective. This paper is based on the process of development projects of real estate development enterprises and the construction of affiliated enterprises. The supply chain of real estate development enterprises, And on the basis of the analysis of the cost of real estate development enterprises, According to its characteristics, the cost of real estate development enterprises is divided into supply chain transaction cost and supply chain production cost according to its characteristics, and then different cost management methods are determined according to different types of costs. Chain transaction cost management is from the strategic level of the enterprise, It takes into account transaction costs among supply chain members, because the idea of the supply chain requires real estate developers to focus on their core businesses and make them more competitive and outsource non-core business to their partners. The transaction cost is very important to the real estate development enterprise. The research on the transaction cost can improve the overall competitive advantage of the company cost. The management of the production cost of the supply chain is divided into two parts: first, This paper mainly uses the object-activity-based costing method to manage the direct production cost of the supply chain-the cost of the project. The indirect production cost in the supply chain is managed by the method of core department allocation. Finally, through the application of the actual case, the internal management and operation cost of the enterprise is managed. This paper explains the applicability and importance of cost management in real estate development enterprises from the perspective of supply chain, and focuses on the division of real estate costs from the perspective of supply chain and the comprehensive management of three different methods. So that it can bring better cost management benefits for real estate development enterprises.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4;F274

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