【摘要】：經(jīng)過幾十年的發(fā)展，房地產(chǎn)行業(yè)已經(jīng)成為我國經(jīng)濟的支柱性產(chǎn)業(yè)。隨著國家宏觀政策對房地產(chǎn)的調(diào)控以及消費者對房地產(chǎn)的理性認識，我國房地產(chǎn)行業(yè)已經(jīng)走過它的起步階段、成長階段，現(xiàn)在已經(jīng)進入了成熟階段，任何行業(yè)在該階段都會表現(xiàn)出激烈的競爭行為，房地產(chǎn)行業(yè)也不例外。然而傳統(tǒng)的成本管理方法已經(jīng)不能適應(yīng)激烈的競爭環(huán)境，因此，房地產(chǎn)開發(fā)企業(yè)必須采用先進的成本管理方法。戰(zhàn)略視角下質(zhì)量成本管理是一種全方位、多角度的成本管理方法，，所以房地產(chǎn)企業(yè)應(yīng)當采用這種成本管理方法來分析、控制、評價開發(fā)項目的成本管理活動，以便使企業(yè)能夠在激烈的市場競爭中立于不敗之地。 論文共分為七個章節(jié)，首先闡述了房地產(chǎn)開發(fā)項目成本管理的研究背景、意義以及國內(nèi)外研究現(xiàn)狀等。其次介紹了戰(zhàn)略管理相關(guān)理論、質(zhì)量成本相關(guān)理論及房地產(chǎn)開發(fā)項目相關(guān)理論，為下文的論述做好鋪墊。再次分析了房地產(chǎn)開發(fā)項目成本管理存在的問題及實施戰(zhàn)略視角下質(zhì)量成本管理的可行性和必要性。第四，通過應(yīng)用戰(zhàn)略定位分析工具，從房地產(chǎn)的內(nèi)部環(huán)境、外部環(huán)境對房地產(chǎn)開發(fā)項目進行定位分析，以確定該項目的目標市場定位和相應(yīng)的質(zhì)量定位。第五，筆者從開發(fā)項目供應(yīng)商、房地產(chǎn)開發(fā)企業(yè)自身、顧客三個角度對房地產(chǎn)開發(fā)項目進行了成本控制研究，從而打破了傳統(tǒng)成本管理的單一性。第六，建立了相應(yīng)的評價體系，以便對房地產(chǎn)開發(fā)項目成本管理的業(yè)績予以量化。最后，為了使這種先進的成本管理方法在實際中得到應(yīng)用，論文從塑造質(zhì)量成本管理文化、構(gòu)建相應(yīng)的組織機構(gòu)、構(gòu)建信息化平臺等角度闡述了房地產(chǎn)開發(fā)企業(yè)實施戰(zhàn)略視角下質(zhì)量成本管理的保障措施。
[Abstract]:After decades of development, the real estate industry has become the pillar industry of our economy. With the regulation of real estate by national macro policies and the rational understanding of real estate by consumers, the real estate industry in our country has passed through its initial stage, growing stage, and now it has entered a mature stage. Any industry in this stage will show fierce competition, real estate industry is no exception. However, the traditional cost management method can not adapt to the fierce competition, therefore, the real estate development enterprises must adopt the advanced cost management method. Quality cost management is a comprehensive and multi-angle cost management method from a strategic perspective. Therefore, real estate enterprises should adopt this cost management method to analyze, control and evaluate the cost management activities of development projects. In order to enable enterprises in the fierce market competition in an invincible position. This paper is divided into seven chapters. Firstly, the research background, significance and research status of real estate development project cost management are expounded. Secondly, the related theories of strategic management, quality cost and real estate development project are introduced, which pave the way for the following discussion. Then it analyzes the problems existing in the cost management of real estate development projects and the feasibility and necessity of implementing quality cost management from the perspective of strategy. Fourth, through the application of strategic positioning analysis tools, from the real estate internal environment, external environment to real estate development project positioning analysis, in order to determine the target market positioning and the corresponding quality positioning of the project. Fifthly, the author studies the cost control of the real estate development project from three angles: the supplier of the development project, the real estate development enterprise itself and the customer, thus breaking the singularity of the traditional cost management. Sixth, set up the corresponding evaluation system in order to quantify the performance of real estate development project cost management. Finally, in order to make this advanced cost management method to be applied in practice, the paper constructs the corresponding organization from shaping the quality cost management culture. From the view of constructing information platform, this paper expounds the guarantee measures of quality cost management under the strategic perspective of real estate development enterprises.
【學位授予單位】：東北石油大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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