房地产定价的电子表格模型设计与实现

发布时间：2018-07-01 15:02

本文选题：房地产 + 产品定价　；参考：《西南财经大学》2014年硕士论文

【摘要】：从企业经营决策的角度来看,产品定价,对任何企业而言,都是核心内容和问题之一。按照新古典企业理论,单个企业是一个独立的系统。在自身技术(禀赋)、产品市场和要素市场的共同约束下,这个系统通过价格调整和产量调整来实现系统均衡,即企业目标利润最大化。因其产品生产周期较长、经营状况和盈利状况的不确定性大,房地产企业必须在产品定价、资金成本和时间三者之间寻求均衡,找到最优行动方案。这就需要应用合理的定价方法来指导其进行产品定价。本文运用经济理论中的最优化方法,构建了产品定价决策目标函数和数据模型,以Excel电子表格为工具对数据模型进行规划求解,并通过what-if分析对房地产企业实现自身系统均衡的过程进行模拟。本文的研究过程也根据函数和模型构建过程依次展开：首先,通过规范分析对房地产市场价格机制和竞争机制进行了研究。其次,以“经济利润”作为企业定价决策目标,并对经济利润的影响因素：产量、价格、单位生产成本、税负水平、资本成本、销售期的性质及其相互关系进行了分析。以资金运动的过程来描述房地产企业的生产过程,即,房地产企业的生产过程仅仅是一个资金的聚集、使用和转化的过程,将房地产企业的产品成本最小化问题转化为资金需求量和资金成本的最小化问题。函数建立过程得以有效简化,进而得出本文的房地产产品定价决策目标函数。再次,根据不同交易条件和环境变化,以利润表作为形式语言,Excel电子表格作为建模工具,设计了二个层级三种交易条件下的房地产产品定价决策数据模型；最后,运用所设计的房地产产品定价决策数据模型对三个案例进行研究。揭示了案例问题的真实原因,并得出了结论。本次研究的主要成果： (1)为中小型房地产企业优化其产品定价、改善其定价决策效率提供有效的实现工具。本模型得出的价格策略制订方法不仅适用于房地产产品定价,还可以推广到其他生产周期较长产品的定价决策。 (2)本模型可以用于投资管理。通过比较折现率变动对目标利润的影响,本模型可以用于不同投资机会的套利空间的比较研究,有利于投资人做出最有利的决策。 (3)本模型设计过程中,还发现了价格调整幅度与税负水平的关系,税负水平的合理范围可以影响企业的价格涨幅：此发现与现实的经验相符。
[Abstract]:From the point of view of enterprise management decision, product pricing is one of the core contents and problems for any enterprise. According to the neoclassical enterprise theory, a single enterprise is an independent system. Under the constraints of its own technology (endowment), product market and factor market, the system realizes the equilibrium through price adjustment and output adjustment, that is, maximizing the target profit of the enterprise. Because of the long production cycle and the uncertainty of the operation and profit, the real estate enterprises must find the best plan of action by balancing the pricing, capital cost and time of the product. This requires the application of reasonable pricing methods to guide its product pricing. In this paper, using the optimization method in economic theory, the objective function and data model of product pricing decision are constructed, and the data model is solved by using Excel spreadsheet as a tool. And through the what-if analysis of real estate enterprises to achieve their own system equilibrium process simulation. The research process of this paper is also carried out according to the function and model construction process. Firstly, the price mechanism and competition mechanism of real estate market are studied through normative analysis. Secondly, the paper takes "economic profit" as the target of enterprise pricing decision, and analyzes the influencing factors of economic profit: output, price, unit production cost, tax burden level, capital cost, the nature of sale period and their relationship. The process of capital movement is used to describe the production process of real estate enterprises, that is, the production process of real estate enterprises is only a process of collecting, using and transforming funds. The problem of minimizing product cost of real estate enterprises is transformed into the minimization of capital demand and capital cost. The process of establishing function is simplified effectively, and then the objective function of real estate product pricing decision is obtained. Thirdly, according to the different transaction conditions and environment changes, the paper designs the real estate product pricing decision data model under two levels and three transaction conditions with the profit statement as the formal language and Excel spreadsheet as the modeling tool. Finally, Three cases are studied by using the data model of real estate product pricing decision. The real reason of the case problem is revealed, and the conclusion is drawn. The main results of this study are as follows: (1) to provide effective tools for small and medium-sized real estate enterprises to optimize their product pricing and improve their pricing decision-making efficiency. The pricing strategy of this model is not only applicable to real estate product pricing, but also can be extended to the pricing decision of other products with longer production cycle. (2) this model can be used in investment management. By comparing the effect of the change of discount rate on the target profit, this model can be used to study the arbitrage space of different investment opportunities, which is helpful for investors to make the most favorable decision. (3) in the process of designing this model, The relationship between the range of price adjustment and the level of tax burden is also found. The reasonable range of the level of tax burden can affect the price increase of enterprises.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP391.13;F299.23;F224

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