价值链视角下X房地产公司战略成本管理研究

发布时间：2018-05-08 08:14

本文选题：战略成本管理 + 价值链　；参考：《华东交通大学》2017年硕士论文

【摘要】：在房地产公司的发展战略规划中,成本管理一直处于极其重要的地位。特别是住宅类产品,它们之间的差异性较弱,成本是决定产品市场前景的主要因素之一,只有把成本降低才能获取充足的定价空间,使公司在市场竞争中处于主动地位。传统的成本管理在生产运营中仍能发挥作用,但其已经无法满足公司整体发展的需求,甚至起到了约束作用。以价值链分析为基础,实施战略成本管理,有助于房地产公司辨析其内部的增值作业和非增值作业,同时还能掌握外部环境对公司的预期影响,包括行业价值链和竞争对手价值链。房地产公司可以以此改善自身与上下游公司的联系,促进协同发展,并最终为客户创造更多价值。因此,战略成本管理模式逐渐取代了传统成本管理模式,成为了当下成本管理的前沿思想。但是,国内多数中小型房地产公司存在着认知上的局限,即无法意识到传统成本管理的缺陷,以及构建价值链视角下战略成本管理模式的必要性。本文以国内外学者的价值链理论和战略成本管理理论的研究成果为基础,采用了归纳法、比较分析法和案例分析法,构建基于价值链视角下X房地产公司的战略成本管理模式。首先,分析X公司的经营现状、行业环境以及成本管理情况,指出其成本管理中存在的问题;其次,研究X公司的内外部价值链,并提出相应的优化方案;再次,分析X公司的战略成本动因,包括结构性成本动因和执行性成本动因;最后,对X公司进行SWOT矩阵分析,确定其竞争战略定位。在此基础上,从员工参与、管理体系以及价值链共三个方面,提出X公司实施战略成本管理的建议。
[Abstract]:In the development strategy planning of real estate companies, cost management has been in an extremely important position. Especially for residential products, the difference between them is weak, the cost is one of the main factors that determine the market prospect of products. Only by reducing the cost can we obtain sufficient pricing space and make the company in the active position in the market competition. Traditional cost management can still play a role in the production and operation, but it can not meet the needs of the overall development of the company, or even play a binding role. On the basis of value chain analysis, the implementation of strategic cost management is helpful for real estate companies to identify their internal value-added activities and non-value-added activities, as well as to grasp the expected impact of the external environment on the company. Including industry value chain and competitor value chain. Real estate companies can thus improve their relationships with upstream and downstream companies, promote synergy, and ultimately create more value for their customers. Therefore, the strategic cost management model has gradually replaced the traditional cost management model, and has become the frontier thought of current cost management. However, most small and medium-sized real estate companies in China have cognitive limitations, that is, they are unable to realize the defects of traditional cost management and the necessity of constructing strategic cost management model from the perspective of value chain. Based on the research results of value chain theory and strategic cost management theory of domestic and foreign scholars, this paper uses induction, comparative analysis and case analysis to construct the strategic cost management model of X real estate company based on value chain perspective. First of all, analyzes X Company's operating status, industry environment and cost management, points out the existing problems in its cost management; secondly, studies the internal and external value chain of X Company, and puts forward the corresponding optimization scheme; third, This paper analyzes the strategic cost drivers of X Company, including structural cost drivers and executive cost drivers. Finally, the SWOT matrix analysis of X Company is carried out to determine its competitive strategic positioning. On the basis of this, the paper puts forward the suggestion of implementing strategic cost management in X Company from three aspects: employee participation, management system and value chain.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

【参考文献】