房地产开发企业组织结构设计对成本管理影响机理研究

发布时间：2018-03-22 23:20

本文选题：房地产开发企业　切入点：组织结构设计　出处：《重庆大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产开发行业的日渐成熟导致房地产市场竞争激烈程度不断增加，企业的成本管理能力被视为主要竞争力的来源之一，因此，成本管理的重要性得到普遍的高度关注。组织结构作为企业成本管理活动的载体，与成本管理成效存在密不可分的关系。成本管理实践中可以通过各种组织措施，实现对成本管理的改进，并取得了一定的效果。但是,目前为止对于组织结构设计与成本管理的关系缺乏系统性理论研究，已有文献研究只是从不同独立点，提出组织结构对成本管理的重要性，另一方面，对于组织结构设计影响成本管理的过程和机理理解深度不够，相应的组织措施存在一定的盲目性，成本管理改进效果存在时好时坏、解决已有问题的同时又出现新的缺陷等不良现象。这些都导致房地产开发企业成本管理体系构建的指导性和准确性不强。本文的主要研究方法与内容包括：组织结构与成本管理系统性地梳理、分析与融合，高度概括房地产开发企业组织结构设计的基本步骤和主要内容；结合已有的理论基础、研究成果和实践调查描述组织结构设计于成本管理的关系；通过行业资深人士的深度访谈，分析组织结构设计对成本管理过程和机理分析。本文的核心内容主要包括三个方面第一部分：分析房地产开发企业组织结构设计与成本管理的关系，分别从不同组织结构形式下成本管理重心的变化、组织结构特征变量与成本管理成效的动态量化和组织结构措施对成本管理三个角度改善展开。第二部分：探索房地产开发企业组织结构设计对成本管理影响过程和机理分析，通过将组织结构设计主要内容分解为企业发展阶段分析、组织职能设计、组织结构水平维度设计、组织结构纵向维度设计、岗位工作设计、集团管控模式选择和运行流程，同时借助价值链分析对房地产开发企业成本管理合理分解，，主要成本动因包括土地储备策略、投资估算、限额设计、设计图纸质量、融资渠道、供应商管理、工程招标、供应商选择、工程招标、设计变更、现场签证、合同编制、价款计算与支付、销售回款等13个，分析成本动因与组织结构设计的对应关系和影响过程第三部分：提出基于成本管理的房地产开发企业组织结构设计的基本原则和要点，基本原则包括：专业化与协作、适度分工、职能边界效应、合理分权化、组织扁平化、职责无缝、相互约束和流程化8项基本原则，组织结构设计要点包括：部门组合方式、职权与授权、管理跨度与层级、工作内容设计和流程设计。
[Abstract]:The development of real estate industry is becoming more and more mature in the real estate market competition increasing, one of the sources of enterprise cost management ability is regarded as the main competitive result, the importance of cost management to get attention in general. The organization structure as the carrier of enterprise cost management activities, there is inseparable relationship between effectiveness and cost management cost. Management practice can be through a variety of measures, achieve the improvement of cost management, and achieved certain results. However, so far the relationship between organizational structure design and cost management of the lack of systematic theoretical research, research literature is just different from independent points, and puts forward the importance of organizational structure on cost management, on the other hand, the influence of organizational structure design to understand the process and mechanism of cost management is not enough, the corresponding measures exist blindness, The improvement effect of cost management is good and bad. It also solves the existing problems and new defects. All of these lead to the lack of guidance and accuracy in the cost management system construction of real estate development enterprises.
The main content and research methods of this paper include: organizational structure and cost management system of carding, analysis and integration, summarizes the basic steps of designing the organizational structure of real estate development enterprises and the main content; on the basis of the theory of the relationship between research and practice investigation and description of organization structure design on cost management through the depth interview; industry veteran, analysis of the organizational structure design of cost management process and mechanism.
The core content of this article mainly includes three aspects
The first part: the analysis of the relationship between the real estate development enterprise organizational structure design and cost management, respectively from the focus of cost management under the different forms of organizational structure, organizational structure and the dynamic structure characteristic variables and measures of cost management performance improvement on three aspects of cost management.
The second part is to explore the design and analysis of organizational structure of real estate development enterprises on cost management process and mechanism of the organizational structure, the main content of the design analysis for enterprise development stage, organization design, organization structure design of the vertical dimension and horizontal dimension, organizational structure design, job design, group control mode selection and operation process, at the same time with the value chain analysis of reasonable decomposition of cost management of real estate development enterprises, the main cost drivers including land reserve strategy, investment estimation, quota design, quality of design drawings, financing channels, supplier management, supplier selection, project bidding, project bidding, design changes, on-site visa, contract, price and payment terms, payment etc. 13, analysis of cost drivers and the design of the organizational structure relation and influence
The third part: put forward the basic principles and key points of the design of real estate development enterprise organization structure cost management based on the basic principles include: specialization and collaboration, moderate function division, boundary effect, reasonable decentralization, flattening of the organization, responsibilities of seamless, mutual constraints and processes of the 8 basic principles, including the key points of structure design department: combination, authority and authorization, management span and hierarchy, content design and process design.

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F270

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