滨江物业公司成本管理模式的重构

发布时间：2018-04-05 22:22

本文选题：滨江物业公司　切入点：作业成本法　出处：《吉林大学》2013年硕士论文

【摘要】：物业管理行业是随着房地产行业的发展壮大而快速发展起来的新兴服务行业，正逐步走向成熟，然而其成本核算方法和成本管理模式还停留在传统成本管理模式的基础上，没有形成自己特有的成本管理模式。其中，国有物业管理公司多数还是隶属于国有企业的后勤服务部门，没有完全独立自主、自负盈亏，其发展还要受到历史遗留问题及自身条件的束缚，但是国有物业管理公司必定要发展，要走向市场，要面临同行的竞争，在这种状况下自身必须改革和完善，成本管理模式是重中之重，国有物业管理公司要在这种内外部复杂的情况之下，，找到一种适合自身发展的成本管理模式就成为其当前必选要解决的问题。本文主要以现代成本管理模式理论中的作业成本和战略成本两种成本核算模式为依据，通过对滨江物业公司成本管理模式现状及存在问题的分析，依据其自身的内外部环境和自身成本管理的特点，提出了新的成本管理模式的设计理念。
[Abstract]:The property management industry is a new service industry which develops rapidly with the development of the real estate industry. However, its cost accounting method and cost management mode remain on the basis of the traditional cost management mode.Did not form its own unique cost management model.Among them, most of the state-owned property management companies are still subordinate to the logistic service departments of state-owned enterprises. They are not completely independent and self-responsible for their profits and losses. Their development is also constrained by the problems left over from history and their own conditions.However, state-owned property management companies must develop, go to the market and face competition from their peers. In this situation, they must reform and improve themselves, and the cost management model is the most important.In order to find a cost management mode suitable for its own development, the state-owned property management company must choose to solve the problem at present.Based on the two cost accounting models of activity-based cost and strategic cost in the modern cost management model theory, this paper analyzes the current situation and existing problems of the cost management mode of Binjiang property company.According to its own internal and external environment and the characteristics of its own cost management, a new design concept of cost management mode is put forward.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F293.33

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