房地产集团企业成本管控模式研究

发布时间：2018-03-02 23:01

本文选题：房地产集团企业　切入点：集团企业管控模式　出处：《清华大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来伴随着房地产企业跨区域、多业态经营的规模化发展,房地产企业呈现了集团化发展趋势。根据集团企业的管理成熟度、战略重要度以及外部经营环境等影响因素的不同,房地产集团企业对下属公司的管控多采用了战略管控型和操作管控型两种不同的管控模式。本文通过对目标成本管理理论进行梳理,总结了目标成本管理的基本原则、管理流程和组织。按照目标成本确立和目标成本实现两个阶段,将房地产开发过程划分为投资决策、设计管理和工程管理三个阶段进行目标成本管理的研究,得出了投资决策阶段、设计管理阶段、工程管理阶段成本管理的主要工作,目标成本管理的要素、主要措施及工具,成本管控的基本流程。在理论研究的基础上,通过对22家房企集团的成本管理情况进行调研,得出了目标成本管理是当前经济“新常态”下普遍适用于房地产集团企业的成本管理方式。但与以往公司——项目两层级组织架构下,房地产企业对目标成本管理注重横向的跨职能合作,鼓励全员参与的模式管理不同,集团化的房企随着组织架构向集团总部——子/分公司——项目三级管理模式的转变,目标成本管理的组织也更加注重采用纵向的分级管控模式。通过对调研获取的数据进行统计分析,得出了战略管控型和操作管控型两种不同管控模式下,房企集团不同管理层级在项目开发不同阶段成本管控关键节点,管控权限设置情况和管控流程特点的实际情况。在此基础上,运用SWOT分析方法,对不同企业管控模式下的目标成本管理模式进行优劣势分析,对分析结果进行归纳总结,得出房地产项目开发各流程阶段成本的分级管控不应拘泥于企业管控模式,应借鉴其他企业管控模式下的优点不断地优化自身的管控模式。
[Abstract]:In recent years, along with the real estate enterprise cross regional, large-scale development of multi state business, real estate companies show a group development trend. According to the group enterprise management maturity, strategic importance and external business environment and other factors, the real estate corporation group of subordinate companies adopt strategic management the operation and control of two different type control mode. In this paper, by analyzing the target cost management theory, summarizes the basic principle of target cost management, process management and organization. According to the established target cost and target cost to achieve the two stage, the real estate development process is divided into investment decision-making, research objectives of cost management design management and project management in three stages, the investment decision-making stage, design stage management, the main work of cost management of project management stage, target cost management The main factors, measures and tools, the basic process of cost control. On the basis of theoretical research, through the research of cost management of 22 enterprises group, the target cost management is the current economic new normal under generally applicable to real estate enterprise cost management. But with the previous company two levels of the organization structure, the real estate enterprises focus on cross functional cooperation on horizontal target cost management, encourage the full participation in the different management mode, the group of enterprises with the change of organizational structure to the group headquarters / company - project three class management mode, the cost management of the target organization but also pay more attention to the classification the longitudinal control mode. Through the statistical analysis of the research data, the strategic management and operation management of two kinds of control mode, housing prices did not set Different stages of development of cost control key nodes with the management level in the project, the actual situation and characteristics of control permissions control process. On this basis, using the SWOT analysis method, the model of target cost management mode for different enterprises under the control of the advantages and disadvantages analysis, the analysis results are summarized, the grading management of real estate development project the cost of each stage of the process should not rigidly adhere to the enterprise management mode, should learn from other enterprise control mode constantly optimize their management mode.

【学位授予单位】：清华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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