基于价值链的房地产项目成本管理成熟度评价研究

发布时间：2018-08-21 14:28

【摘要】：在国家宏观调控政策的驱动下,房地产市场竞争加大,企业的开发成本不断上涨,企业只有清晰的认识自身成本管理水平并不断优化才能求得生存。然而,企业成本管理水平各不相同,不同人的评判结果也会有很大差异。因此,理性的去评价企业的成本管理水平,对实现成本管理优化有很大的意义。本文通过相关理论研究发现,价值链理论能从战略高度实现对成本管理的全面剖析,而成熟度能很好的实现相关能力和水平的评价。因此,在价值链成本管理分析的基础上,构建成熟度模型来实现对房地产项目价值链成本管理水平的全面评价。首先,分别从房地产企业内部价值活动、外部竞争对手、外部供应商和顾客等方面对价值链成本管理进行详细分析。在结合成本动因相关理论研究的基础上,从项目和企业两个层面总结出价值链成本管理的九大关键成本动因,作为后续研究的基础。其次,引入项目管理成熟度模型,构建本文房地产项目价值链成本管理成熟度模型的基本框架,并对其进行功能定位和结构设计。在借鉴典型成熟度模型维度、等级划分的基础上,对本文所构建模型进行维度和等级划分。从项目和企业两个范畴展开,引入九大成本动因,形成模型的内部结构,用以指导企业开展成本管理成熟度的综合评价工作,并根据所处的等级来判断企业的成本管理水平。再者,在模型框架设计的基础上,构建房地产项目价值链成本管理成熟度初步评价指标体系。运用调查问卷获取指标的重要性得分,以此剔除相对不重要的指标。运用SPSS软件检验问卷的信度和效度,以验证所构建指标体系的合理性,进而确定本文的最终评价指标体系。最后,采用分层次、分方法的形式进行成熟度等级综合评价:指标层-三角模糊数综合评分;要素层-雷达图综合评价;类别层-改进层次分析法综合评价,目标层-象限分析综合评价。结合具体案例,运用上述评价方法对本文所建模型加以应用,并实现对企业成本管理水平的量化评价,以便据此提出相应的改善建议。本文的研究为房地产企业开展成本管理评价工作提供了一种切实可行的方法,通过模型的构建能实现对成本管理水平的全面评价,有利于企业更好的去改进相关成本管理工作,同时也为成本管理评价方面的研究提供了一点新的思路。
[Abstract]:Driven by the national macro-control policy, the real estate market competition increases, the development costs of enterprises continue to rise, enterprises must clearly understand their own cost management level and constantly optimize to survive. However, the enterprise cost management level is different, different person's judgment result also will have the very big difference. Therefore, the rational evaluation of enterprise cost management level, to achieve cost management optimization has a great significance. In this paper, we find that the value chain theory can analyze the cost management from the strategic perspective, and the maturity can realize the evaluation of the relevant ability and level. Therefore, based on the analysis of value chain cost management, a maturity model is constructed to realize the comprehensive evaluation of the real estate project value chain cost management level. Firstly, the cost management of the value chain is analyzed in detail from the aspects of internal value activities, external competitors, external suppliers and customers. Based on the research of cost driver theory, nine key cost drivers of value chain cost management are summarized from two aspects of project and enterprise, as the basis of further research. Secondly, this paper introduces the project management maturity model to construct the basic framework of the cost management maturity model of the real estate project value chain, and carries on the function localization and the structure design to the real estate project value chain cost management maturity model. On the basis of drawing lessons from the dimension and grade of the typical maturity model, this paper carries on the dimension and the grade division to the model constructed in this paper. From two aspects of project and enterprise, nine cost drivers are introduced to form the internal structure of the model to guide the enterprise to carry out the comprehensive evaluation of the maturity of cost management, and to judge the level of cost management according to the level in which the enterprise is located. Furthermore, on the basis of the design of the model framework, a preliminary evaluation index system of the cost management maturity of the real estate project value chain is constructed. Use the questionnaire to obtain the importance of the indicators, so as to eliminate the relatively unimportant indicators. The reliability and validity of the questionnaire were tested by SPSS software to verify the rationality of the index system, and then the final evaluation index system of this paper was determined. Finally, comprehensive evaluation of maturity level is carried out in the form of hierarchical and methodical methods: comprehensive evaluation of index layer and triangular fuzzy number, comprehensive evaluation of factor layer and radar map, comprehensive evaluation of category layer and improved analytic hierarchy process, Target level-quadrant analysis comprehensive evaluation. Combined with specific cases, the above evaluation method is used to apply the model, and the quantitative evaluation of enterprise cost management level is realized, so as to put forward corresponding suggestions for improvement. The research in this paper provides a feasible method for the real estate enterprises to carry out the cost management evaluation. Through the construction of the model, the comprehensive evaluation of the cost management level can be realized, and it is helpful for the enterprises to improve the related cost management work better. At the same time, it also provides some new ideas for the research of cost management evaluation.
【学位授予单位】：中国矿业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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