【摘要】：在國家宏觀調(diào)控政策的驅(qū)動下,房地產(chǎn)市場競爭加大,企業(yè)的開發(fā)成本不斷上漲,企業(yè)只有清晰的認識自身成本管理水平并不斷優(yōu)化才能求得生存。然而,企業(yè)成本管理水平各不相同,不同人的評判結(jié)果也會有很大差異。因此,理性的去評價企業(yè)的成本管理水平,對實現(xiàn)成本管理優(yōu)化有很大的意義。本文通過相關(guān)理論研究發(fā)現(xiàn),價值鏈理論能從戰(zhàn)略高度實現(xiàn)對成本管理的全面剖析,而成熟度能很好的實現(xiàn)相關(guān)能力和水平的評價。因此,在價值鏈成本管理分析的基礎上,構(gòu)建成熟度模型來實現(xiàn)對房地產(chǎn)項目價值鏈成本管理水平的全面評價。首先,分別從房地產(chǎn)企業(yè)內(nèi)部價值活動、外部競爭對手、外部供應商和顧客等方面對價值鏈成本管理進行詳細分析。在結(jié)合成本動因相關(guān)理論研究的基礎上,從項目和企業(yè)兩個層面總結(jié)出價值鏈成本管理的九大關(guān)鍵成本動因,作為后續(xù)研究的基礎。其次,引入項目管理成熟度模型,構(gòu)建本文房地產(chǎn)項目價值鏈成本管理成熟度模型的基本框架,并對其進行功能定位和結(jié)構(gòu)設計。在借鑒典型成熟度模型維度、等級劃分的基礎上,對本文所構(gòu)建模型進行維度和等級劃分。從項目和企業(yè)兩個范疇展開,引入九大成本動因,形成模型的內(nèi)部結(jié)構(gòu),用以指導企業(yè)開展成本管理成熟度的綜合評價工作,并根據(jù)所處的等級來判斷企業(yè)的成本管理水平。再者,在模型框架設計的基礎上,構(gòu)建房地產(chǎn)項目價值鏈成本管理成熟度初步評價指標體系。運用調(diào)查問卷獲取指標的重要性得分,以此剔除相對不重要的指標。運用SPSS軟件檢驗問卷的信度和效度,以驗證所構(gòu)建指標體系的合理性,進而確定本文的最終評價指標體系。最后,采用分層次、分方法的形式進行成熟度等級綜合評價:指標層-三角模糊數(shù)綜合評分;要素層-雷達圖綜合評價;類別層-改進層次分析法綜合評價,目標層-象限分析綜合評價。結(jié)合具體案例,運用上述評價方法對本文所建模型加以應用,并實現(xiàn)對企業(yè)成本管理水平的量化評價,以便據(jù)此提出相應的改善建議。本文的研究為房地產(chǎn)企業(yè)開展成本管理評價工作提供了一種切實可行的方法,通過模型的構(gòu)建能實現(xiàn)對成本管理水平的全面評價,有利于企業(yè)更好的去改進相關(guān)成本管理工作,同時也為成本管理評價方面的研究提供了一點新的思路。
[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.
【學位授予單位】：中國礦業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42

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