本文選題：成本　切入點(diǎn)：成本控制流程　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：中國(guó)房地產(chǎn)業(yè)經(jīng)過(guò)近二十多年的發(fā)展，其行業(yè)本身和市場(chǎng)發(fā)展上都得到了長(zhǎng)足進(jìn)步，在未來(lái)日益激烈的市場(chǎng)競(jìng)爭(zhēng)中，房地產(chǎn)開(kāi)發(fā)項(xiàng)目必須根據(jù)自身的實(shí)際情況確定自己的競(jìng)爭(zhēng)策略。對(duì)于常見(jiàn)的差異化與成本領(lǐng)先兩類企業(yè)競(jìng)爭(zhēng)戰(zhàn)略，房地產(chǎn)企業(yè)采取差異化策略的難度非常大，大多數(shù)企業(yè)勢(shì)必要采取成本領(lǐng)先的競(jìng)爭(zhēng)策略,來(lái)取得成本優(yōu)勢(shì)，而一套清晰、系統(tǒng)、高效的成本控制流程，以及配套的權(quán)責(zé)體系是一個(gè)房地產(chǎn)企業(yè)成本控制的必要基礎(chǔ)。長(zhǎng)房集團(tuán)作為湖南本土代表性房地產(chǎn)企業(yè)，面對(duì)來(lái)自全國(guó)的對(duì)手，長(zhǎng)房集團(tuán)啟動(dòng)了企業(yè)的業(yè)務(wù)流程再造來(lái)實(shí)現(xiàn)管理變革，對(duì)企業(yè)的成本控制流程進(jìn)行重新思考和重新設(shè)計(jì)。 本文在系統(tǒng)回顧成本、成本管理以及流程再造等相關(guān)理論基礎(chǔ)及其研究動(dòng)態(tài)的基礎(chǔ)上，首先，簡(jiǎn)要介紹了長(zhǎng)房集團(tuán)概況，分析了成本控制現(xiàn)狀和成本控制流程現(xiàn)狀，以及長(zhǎng)房集團(tuán)成本控制流程存在的問(wèn)題等，，并從多視角詳細(xì)論述和分析了長(zhǎng)房集團(tuán)進(jìn)行成本控制流程改進(jìn)的大背景。隨后，論述了長(zhǎng)房集團(tuán)根據(jù)預(yù)期目標(biāo)，確定了成本控制流程改進(jìn)思路及原則，對(duì)成本控制流程結(jié)構(gòu)設(shè)計(jì)及責(zé)任成本構(gòu)建流程設(shè)計(jì)進(jìn)行描述，最終確定長(zhǎng)房集團(tuán)目標(biāo)成本及其分解流程。最后，提出了長(zhǎng)房集團(tuán)流程實(shí)施的計(jì)劃和步驟，實(shí)施過(guò)程中相關(guān)保障措施，以及長(zhǎng)房集團(tuán)成本管理方面取得的成果和存在的問(wèn)題，全面回顧長(zhǎng)房集團(tuán)成本管理流程實(shí)施的全過(guò)程和實(shí)施后的評(píng)價(jià)分析。 本文充分結(jié)合長(zhǎng)房集團(tuán)企業(yè)實(shí)際，研究中有自己的獨(dú)特之處，特別是成本控制、流程再造等理論與房地產(chǎn)企業(yè)實(shí)際情況的結(jié)合，這種結(jié)合從當(dāng)前參考文獻(xiàn)來(lái)看相對(duì)較少，希望能為當(dāng)前房地產(chǎn)企業(yè)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.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 韓l毲

本文編號(hào)：1629820