长房集团房地产成本控制流程改进研究

发布时间：2018-03-18 13:41

本文选题：成本　切入点：成本控制流程　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：中国房地产业经过近二十多年的发展，其行业本身和市场发展上都得到了长足进步，在未来日益激烈的市场竞争中，房地产开发项目必须根据自身的实际情况确定自己的竞争策略。对于常见的差异化与成本领先两类企业竞争战略，房地产企业采取差异化策略的难度非常大，大多数企业势必要采取成本领先的竞争策略,来取得成本优势，而一套清晰、系统、高效的成本控制流程，以及配套的权责体系是一个房地产企业成本控制的必要基础。长房集团作为湖南本土代表性房地产企业，面对来自全国的对手，长房集团启动了企业的业务流程再造来实现管理变革，对企业的成本控制流程进行重新思考和重新设计。本文在系统回顾成本、成本管理以及流程再造等相关理论基础及其研究动态的基础上，首先，简要介绍了长房集团概况，分析了成本控制现状和成本控制流程现状，以及长房集团成本控制流程存在的问题等，，并从多视角详细论述和分析了长房集团进行成本控制流程改进的大背景。随后，论述了长房集团根据预期目标，确定了成本控制流程改进思路及原则，对成本控制流程结构设计及责任成本构建流程设计进行描述，最终确定长房集团目标成本及其分解流程。最后，提出了长房集团流程实施的计划和步骤，实施过程中相关保障措施，以及长房集团成本管理方面取得的成果和存在的问题，全面回顾长房集团成本管理流程实施的全过程和实施后的评价分析。本文充分结合长房集团企业实际，研究中有自己的独特之处，特别是成本控制、流程再造等理论与房地产企业实际情况的结合，这种结合从当前参考文献来看相对较少，希望能为当前房地产企业成本控制提供新的思路。
[Abstract]:After more than 20 years of development, the real estate industry in China has made great progress in the industry itself and in the market development. In the future, the real estate industry will become increasingly fierce in the market competition. Real estate development projects must determine their own competitive strategy according to their own actual situation. Most enterprises are bound to adopt a cost-leading competitive strategy to achieve cost advantages, and a clear, systematic and efficient cost control process, The supporting power and responsibility system is the necessary basis for the cost control of a real estate enterprise. As a representative real estate enterprise in Hunan Province, Changfang Group is faced with competition from all over the country. Changfang Group started the business process reengineering to realize the management reform, rethinking and redesigning the cost control process of the enterprise. On the basis of reviewing the related theories of cost, cost management and process reengineering, this paper firstly introduces the general situation of Changfang Group, and analyzes the current situation of cost control and cost control process. And the problems existing in the cost control process of the long house group, and the background of the improvement of the cost control process of the long house group is discussed and analyzed in detail from many perspectives. Then, the paper discusses the long house group according to the expected goal, The cost control process structure design and responsibility cost construction process design are described. Finally, the target cost and its decomposition process of long house group are determined. The paper puts forward the plan and steps of the long house group process implementation, the relevant safeguard measures in the process of implementation, and the achievements and problems in the long house group cost management. A comprehensive review of the long Housing Group cost management process implementation of the whole process and evaluation analysis after implementation. This article fully combines the actual situation of the long house group enterprise, in the research has its own unique place, especially the cost control, the process reengineering and so on theory and the real estate enterprise actual situation union, this kind of union from the current reference literature to look at relatively few, Hope to provide new ideas for the current real estate enterprises cost control.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【参考文献】