發(fā)布時(shí)間：2018-08-21 14:28

【摘要】：在國(guó)家宏觀調(diào)控政策的驅(qū)動(dòng)下,房地產(chǎn)市場(chǎng)競(jìng)爭(zhēng)加大,企業(yè)的開(kāi)發(fā)成本不斷上漲,企業(yè)只有清晰的認(rèn)識(shí)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(píng)判結(jié)果也會(huì)有很大差異。因此,理性的去評(píng)價(jià)企業(yè)的成本管理水平,對(duì)實(shí)現(xiàn)成本管理優(yōu)化有很大的意義。本文通過(guò)相關(guān)理論研究發(fā)現(xiàn),價(jià)值鏈理論能從戰(zhàn)略高度實(shí)現(xiàn)對(duì)成本管理的全面剖析,而成熟度能很好的實(shí)現(xiàn)相關(guān)能力和水平的評(píng)價(jià)。因此,在價(jià)值鏈成本管理分析的基礎(chǔ)上,構(gòu)建成熟度模型來(lái)實(shí)現(xiàn)對(duì)房地產(chǎn)項(xiàng)目?jī)r(jià)值鏈成本管理水平的全面評(píng)價(jià)。首先,分別從房地產(chǎn)企業(yè)內(nèi)部?jī)r(jià)值活動(dòng)、外部競(jìng)爭(zhēng)對(duì)手、外部供應(yīng)商和顧客等方面對(duì)價(jià)值鏈成本管理進(jìn)行詳細(xì)分析。在結(jié)合成本動(dòng)因相關(guān)理論研究的基礎(chǔ)上,從項(xiàng)目和企業(yè)兩個(gè)層面總結(jié)出價(jià)值鏈成本管理的九大關(guān)鍵成本動(dòng)因,作為后續(xù)研究的基礎(chǔ)。其次,引入項(xiàng)目管理成熟度模型,構(gòu)建本文房地產(chǎn)項(xiàng)目?jī)r(jià)值鏈成本管理成熟度模型的基本框架,并對(duì)其進(jìn)行功能定位和結(jié)構(gòu)設(shè)計(jì)。在借鑒典型成熟度模型維度、等級(jí)劃分的基礎(chǔ)上,對(duì)本文所構(gòu)建模型進(jìn)行維度和等級(jí)劃分。從項(xiàng)目和企業(yè)兩個(gè)范疇展開(kāi),引入九大成本動(dòng)因,形成模型的內(nèi)部結(jié)構(gòu),用以指導(dǎo)企業(yè)開(kāi)展成本管理成熟度的綜合評(píng)價(jià)工作,并根據(jù)所處的等級(jí)來(lái)判斷企業(yè)的成本管理水平。再者,在模型框架設(shè)計(jì)的基礎(chǔ)上,構(gòu)建房地產(chǎn)項(xiàng)目?jī)r(jià)值鏈成本管理成熟度初步評(píng)價(jià)指標(biāo)體系。運(yùn)用調(diào)查問(wèn)卷獲取指標(biāo)的重要性得分,以此剔除相對(duì)不重要的指標(biāo)。運(yùn)用SPSS軟件檢驗(yàn)問(wèn)卷的信度和效度,以驗(yàn)證所構(gòu)建指標(biāo)體系的合理性,進(jìn)而確定本文的最終評(píng)價(jià)指標(biāo)體系。最后,采用分層次、分方法的形式進(jìn)行成熟度等級(jí)綜合評(píng)價(jià):指標(biāo)層-三角模糊數(shù)綜合評(píng)分;要素層-雷達(dá)圖綜合評(píng)價(jià);類(lèi)別層-改進(jìn)層次分析法綜合評(píng)價(jià),目標(biāo)層-象限分析綜合評(píng)價(jià)。結(jié)合具體案例,運(yùn)用上述評(píng)價(jià)方法對(duì)本文所建模型加以應(yīng)用,并實(shí)現(xiàn)對(duì)企業(yè)成本管理水平的量化評(píng)價(jià),以便據(jù)此提出相應(yīng)的改善建議。本文的研究為房地產(chǎn)企業(yè)開(kāi)展成本管理評(píng)價(jià)工作提供了一種切實(shí)可行的方法,通過(guò)模型的構(gòu)建能實(shí)現(xiàn)對(duì)成本管理水平的全面評(píng)價(jià),有利于企業(yè)更好的去改進(jìn)相關(guān)成本管理工作,同時(shí)也為成本管理評(píng)價(jià)方面的研究提供了一點(diǎn)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(xué)位授予單位】：中國(guó)礦業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F299.233.42

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