基于价值链理论的房地产企业成本控制研究

发布时间：2018-01-06 01:24

本文关键词：基于价值链理论的房地产企业成本控制研究　出处：《武汉理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，我国房地产企业发展迅猛，并且不断走向规范化和理性化。但是随着竞争在全球范围内愈演愈烈，僵化的成本控制模式限制了房地产企业的长远发展。价值链理论为企业战略成本控制提供了全新思路和有效方法。通过对企业的价值链进行分析，从企业角度、战略高度对企业进行成本控制，以期提升房地产企业成本优势。本文运用价值链理论以房地产企业价值链分析为基础，对房地产企业成本控制进行研究，主要内容包括：（1）通过分析房地产企业成本控制现状及问题根源分析，结合价值链理论，对房地产企业业务流程、内部环境分析和外部竞争环境分析，识别房地产企业价值链。（2）针对房地产企业价值链，提出价值链上游、中游、下游的成本控制方法。其中价值链上游以供应商的选择及土地成本控制为主；价值链中游以房地产企业内部价值链重构及竞争对手价值链分析为重点；价值链下游重点阐述品牌降低成本机制、销售成本控制。（3）在分析价值链各环节成本控制后，结合房地产企业成本控制实例，并根据所得结果最终对房地产企业的成本控制提出合理化建议。本文以价值链理论为基础，，探讨了一个较为科学、全面的房地产企业成本控制方案。但对其中各部分的内容还缺乏更加深入的理论及量化研究和更切实际的案例探讨，对成本控制中一些新出现的热点问题还未涉及。
[Abstract]:In recent years, China's real estate enterprises are developing rapidly, and continue to be standardized and rational, but with the competition in the global scope intensified. The rigid cost control mode limits the long-term development of real estate enterprises. The theory of value chain provides a new idea and effective method for strategic cost control of enterprises. Through the analysis of the value chain of enterprises, from the perspective of enterprises. In order to improve the cost advantage of real estate enterprises, this paper uses the value chain theory to study the cost control of real estate enterprises based on the value chain analysis of real estate enterprises. The main elements include: 1) by analyzing the current situation of cost control of real estate enterprises and the root causes of the problems, combining with the theory of value chain, the paper analyzes the business process, internal environment and external competitive environment of real estate enterprises. Identify the real estate business value chain. (2) aiming at the value chain of real estate enterprises, the paper puts forward the cost control methods of the value chain upstream, mid-stream and downstream, in which the selection of suppliers and the land cost control are the main factors in the upstream of the value chain; The middle part of the value chain focuses on the reconstruction of the internal value chain of the real estate enterprise and the analysis of the rival value chain. Value chain downstream focus on brand cost reduction mechanism, sales cost control. 3) after analyzing the cost control of every link in the value chain, combining with the example of cost control in real estate enterprises, and according to the results obtained, the paper puts forward some reasonable suggestions for the cost control of real estate enterprises. Based on the value chain theory, this paper discusses a more scientific. Comprehensive real estate enterprise cost control program. But the content of each part of the lack of more in-depth theoretical and quantitative research and more practical case study. Some new hot issues in cost control have not been involved.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;TU723.3

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