基于价值链分析的ZD房地产公司成本管理研究

发布时间：2018-01-29 13:10

本文关键词： 价值链价值链分析法价值链成本管理　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：随着有中国特色社会主义市场经济的不断成熟和发展,房地产开发企业之间的竞争日趋激烈,加强成本管理已日益引起管理当局的重视和关注。几乎所有的房地产开发企业都将成本费用的控制作为自己的管理目标,这是因为企业开发成本的高低,直接影响到企业经营业绩的好坏。 ZD房地产开发公司作为一家在三线城市的民营中小型房地产开发企业,面对本土大型国有房开企业以及外来资本大鳄不断涌入的激烈竞争,以及顾客投资和居住需求产生的新变化,传统的成本管理方法在成本核算和成本控制方面显现出了不少的局限性,同时也暴露出现行成本管理模式存在的问题。价值链作为一种先进的战略管理分析工具在企业成本管理领域也发挥着越来越重要的作用,在国内外众多知名企业的管理实践中取得了良好的效果,如福特汽车、邯郸钢铁等。针对这一现实需要,本文尝试运用价值链理论分析ZD公司的价值链构成,明确各价值活动的成本结构和价值创造活动之间的内外部联系,以帮助企业优化各项资源并将资源投入到关键的战略环节中去,从而获得竞争优势。本文首先对价值链和价值链成本管理相关理论做了一些综述,然后对ZD公司在现行成本管理中存在的问题进行了分析,提出采用价值链成本管理理论作为分析工具,在应用中重点对ZD公司基于价值链的成本动因进行了分析,同时还对ZD公司的内部价值链、行业价值链、ZD公司竞争对手的价值链等进行了详细的分析论述,并在此基础上,探讨了ZD公司的成本管理优化对策以及实施价值链成本管理的保障措施,最后对ZD公司实施价值链成本管理的效果进行了预测。本文为处于快速发展而又危机重重的ZD房地产开发公司推进全成本控制管理,优化成本管理方案提供了理论指导和决策依据。此研究也为三四线中小型房地产开发企业实施价值链全成本管控提供了参考。
[Abstract]:Abstract: with the maturation and development of the socialist market economy with Chinese characteristics, the competition between the real estate development enterprises is becoming increasingly fierce. To strengthen the cost management has been paid more and more attention by the management authorities. Almost all the real estate development enterprises take the cost cost control as their management goal, this is because of the high and low of the enterprise development cost. Directly affect the business performance of the good or bad. ZD real estate development company as a private small and medium sized real estate development enterprise in the third tier city, facing the fierce competition of local large state-owned housing enterprises and the influx of foreign capital alligator. As well as the new changes of customer investment and housing demand, the traditional cost management method has shown a lot of limitations in cost accounting and cost control. Value chain, as an advanced strategic management analysis tool, also plays a more and more important role in the field of enterprise cost management. In the management practice of many famous enterprises at home and abroad, such as Ford Motor, Handan Iron and Steel. In view of this practical need, this paper tries to use the value chain theory to analyze the value chain structure of ZD company, to clarify the cost structure of each value activity and the internal and external relationship between the value creation activities. In order to help enterprises to optimize the resources and put resources into the key strategic links to gain competitive advantage. Firstly, this paper summarizes the related theories of value chain and value chain cost management. Then it analyzes the problems existing in the current cost management of ZD Company, and puts forward the theory of value chain cost management as an analysis tool. In the application, the cost driver of ZD company based on value chain is analyzed, and the internal value chain and industry value chain of ZD company are also analyzed. On the basis of the detailed analysis and discussion of the value chain of the competitors of ZD Company, this paper discusses the optimization countermeasures of the cost management of ZD Company and the guarantee measures to implement the cost management of the value chain. Finally, the effect of value chain cost management in ZD Company is predicted. This paper promotes full cost control management for ZD Real Estate Development Company, which is in rapid development and full of crisis. Optimization of cost management provides theoretical guidance and decision basis. This study also provides a reference for the third and fourth line small and medium-sized real estate development enterprises to implement full cost control of value chain.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

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