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H房地产公司战略成本管理研究

发布时间:2018-06-25 19:27

  本文选题:房地产 + 战略成本管理 ; 参考:《新疆财经大学》2014年硕士论文


【摘要】:随着市场竞争日益激烈化以及国家相关调控政策的出台,我国房地产行业正面临着残酷的考验,面对“内忧外患”,不但要采取措施应对恶劣的外部环境,更要积极转变观念消除“内患”,构建先进与高效的成本管理体系、不断提高企业的成本竞争力,这是新形势下诸多企业的必然要求。 H公司提出推进“省域化”发展,这一战略是在既面临着省内本土企业的崛起,又面临着外省企业的进入竞争的背景下提出的,H公司成本管理的压力日渐增加,特别渴望能够找出一条符合自身发展情况的成本管理道路,以达到获取盈利和促进公司可持续发展的目标,但是,H公司目前的成本管理模式还存在不足,成本管理还仅单纯的局限于降低企业的成本上,控制方法仍然依靠的是传统的成本控制模式,并没有把成本控制放在企业战略的高层次去认知,远远满足不了公司自身经营发展战略的需求,所以,由于现代成本管理的进一步发展,在未来,战略成本管理是企业的必然选择。本文通过对H公司的成本管理进行深入分析并结合以及运用战略成本管理的相关知识,确定H公司应该采取哪种竞争战略,最后提出适合H公司情况的战略成本管理的具体策略。 本文一共分为五章。第一章具体包括选题的意义和目的、研究方法、主要内容与创新点以及战略成本管理的相关知识进行论述;第二章介绍了H公司成本管理现状,深入分析了H公司成本管理中存在的主要问题;第三章主要结合战略成本管理的知识制定H公司的战略成本措施;第四章是本文的重点,,从H公司组织架构的三个方面来优化与调整成本管理体系;第五章结论。
[Abstract]:With the increasingly fierce competition in the market and the introduction of relevant national regulation and control policies, the real estate industry in our country is facing a cruel test. In the face of "internal and external troubles", we should not only take measures to deal with the harsh external environment, It is also necessary to actively change ideas to eliminate "internal problems", to build an advanced and efficient cost management system, and to continuously improve the cost competitiveness of enterprises. This is an inevitable requirement for many enterprises under the new situation. Company H proposes to promote the development of "provincial regionalization", a strategy that is facing the rise of local enterprises in the province. Facing the increasing pressure of cost management put forward by foreign enterprises, especially eager to find a way of cost management in line with their own development. In order to achieve the goal of making profits and promoting the sustainable development of the company, however, the current cost management model of the company is still insufficient, and cost management is only limited to reducing the cost of the enterprise. The control method still relies on the traditional cost control mode, and does not put the cost control in the high level of the enterprise strategy to understand, can not satisfy the company's own management and development strategy demand, therefore, Due to the further development of modern cost management, strategic cost management is an inevitable choice for enterprises in the future. By analyzing the cost management of H Company and combining with the relevant knowledge of strategic cost management, this paper determines what kind of competitive strategy H Company should adopt. Finally, the specific strategy of strategic cost management suitable for H company is put forward. This paper is divided into five chapters. The first chapter includes the significance and purpose of the topic, the research methods, the main content and innovation points and the related knowledge of strategic cost management. Chapter two introduces the current situation of cost management in H Company. The third chapter mainly combines the knowledge of strategic cost management to formulate the strategic cost measures of H company; the fourth chapter is the focus of this paper. Optimization and adjustment of cost management system from three aspects of H company organizational structure. Chapter 5 conclusion.
【学位授予单位】:新疆财经大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F299.233.42

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