基于作业成本法的XZ拆迁安置社区物业成本精细化管理研究

发布时间：2018-05-21 03:18

本文选题：拆迁安置社区 + 物业成本精细化管理　；参考：《江苏科技大学》2017年硕士论文

【摘要】：物业管理在我国正面临管理上转型的问题。如今,居民对物业服务质量的要求增高,物业管理开始追求服务品质,加之物业行业竞争剧烈,微利、亏损是大部分企业面临的现状。随着物业行业由劳动密集型向管理密集型转变,物业管理亟待强化精细化管理。解决物业企业盈利障碍的关键即物业成本管理,因此,针对物业成本的精细化管理研究具有一定现实意义。本文基于此,运用作业成本法来讨论物业成本精细化管理的相关问题,希望能够给该理论研究领域的发展和将来应用到实践工作中带来帮助。首先,本文以XZ拆迁安置社区的物业成本管理为研究对象,提出了该类社区的特殊性,并从理论和实际的角度考虑本文的研究意义。其次,对各国有关问题的理论分析进行研究,指出我国物业成本管理及成本精细化管理研究尚且不成熟,提出将精细化管理理念运用到物业成本管理当中,探讨物业成本精细化管理的相关问题。然后,通过分析XZ拆迁安置社区在物业管理及物业成本管理中暴露的各种问题,构建了一套基于作业成本法的物业成本精细化管理体系,包括准备工作、事前物业成本精细化管理体系、事中物业成本精细化管理体系、事后物业成本精细化管理体系。事前物业成本精细化管理体系主要提出物业成本的预算,事中物业成本精细化管理体系就是物业作业成本核算,事后物业成本精细化管理体系体现出物业成本控制思想。而在事后物业成本精细化管理体系的物业成本控制思想下,又细分了事前控制、事中控制和事后控制的具体部分。接着,本文还针对XZ拆迁安置社区的物业成本管理及其他物业管理中出现的一系列问题,结合我国国情和新政策,提出了相应的对策。最后,对全文做出总结和展望。
[Abstract]:Property management is facing the problem of management transformation in our country. Nowadays, the demand of residents for property service quality is higher, property management began to pursue service quality, coupled with the fierce competition in the property industry, small profits, losses are the status quo that most enterprises are facing. With the transformation of property industry from labor-intensive to management-intensive, property management needs to be strengthened and refined. Property cost management is the key to solving the problem of property enterprise profit, so it is of practical significance to study the fine management of property cost. Based on this, this paper uses activity-based costing (ABC) to discuss the problems related to the fine management of property cost, hoping to be helpful to the development of this theoretical research field and its application in practice in the future. First of all, this paper takes the property cost management of XZ demolition and resettlement community as the research object, puts forward the particularity of this kind of community, and considers the significance of this paper from the theoretical and practical point of view. Secondly, the theoretical analysis of relevant issues in various countries is carried out, pointing out that the research on property cost management and cost refinement management in our country is not yet mature, and the idea of fine management is applied to property cost management. Discuss the related problems of fine management of property cost. Then, through the analysis of various problems exposed by XZ relocation community in property management and property cost management, a set of fine management system of property cost based on activity-based costing is constructed, including preparation work. The fine management system of property cost in advance, the fine management system of property cost, and the fine management system of property cost. The detailed management system of the property cost in advance mainly puts forward the budget of the property cost. The fine management system of the property cost is the accounting of the property activity cost, and the fine management system of the property cost after the event embodies the idea of property cost control. Under the idea of property cost control in the fine management system of afterwards property cost, the specific parts of prior control, event control and post control are subdivided. Then, in view of a series of problems in property cost management and other property management of XZ demolition and resettlement community, combined with our country's national conditions and new policies, this paper puts forward the corresponding countermeasures. Finally, the full text of the summary and prospects.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.47

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