本文選題：房地產(chǎn)開發(fā)企業(yè)　切入點：組織結構設計　出處：《重慶大學》2014年碩士論文　論文類型：學位論文

【摘要】：房地產(chǎn)開發(fā)行業(yè)的日漸成熟導致房地產(chǎn)市場競爭激烈程度不斷增加，企業(yè)的成本管理能力被視為主要競爭力的來源之一，因此，成本管理的重要性得到普遍的高度關注。組織結構作為企業(yè)成本管理活動的載體，與成本管理成效存在密不可分的關系。成本管理實踐中可以通過各種組織措施，實現(xiàn)對成本管理的改進，并取得了一定的效果。但是,目前為止對于組織結構設計與成本管理的關系缺乏系統(tǒng)性理論研究，已有文獻研究只是從不同獨立點，提出組織結構對成本管理的重要性，另一方面，對于組織結構設計影響成本管理的過程和機理理解深度不夠，相應的組織措施存在一定的盲目性，成本管理改進效果存在時好時壞、解決已有問題的同時又出現(xiàn)新的缺陷等不良現(xiàn)象。這些都導致房地產(chǎn)開發(fā)企業(yè)成本管理體系構建的指導性和準確性不強。 本文的主要研究方法與內(nèi)容包括：組織結構與成本管理系統(tǒng)性地梳理、分析與融合，高度概括房地產(chǎn)開發(fā)企業(yè)組織結構設計的基本步驟和主要內(nèi)容；結合已有的理論基礎、研究成果和實踐調(diào)查描述組織結構設計于成本管理的關系；通過行業(yè)資深人士的深度訪談，分析組織結構設計對成本管理過程和機理分析。 本文的核心內(nèi)容主要包括三個方面 第一部分：分析房地產(chǎn)開發(fā)企業(yè)組織結構設計與成本管理的關系，分別從不同組織結構形式下成本管理重心的變化、組織結構特征變量與成本管理成效的動態(tài)量化和組織結構措施對成本管理三個角度改善展開。 第二部分：探索房地產(chǎn)開發(fā)企業(yè)組織結構設計對成本管理影響過程和機理分析，通過將組織結構設計主要內(nèi)容分解為企業(yè)發(fā)展階段分析、組織職能設計、組織結構水平維度設計、組織結構縱向維度設計、崗位工作設計、集團管控模式選擇和運行流程，同時借助價值鏈分析對房地產(chǎn)開發(fā)企業(yè)成本管理合理分解，，主要成本動因包括土地儲備策略、投資估算、限額設計、設計圖紙質(zhì)量、融資渠道、供應商管理、工程招標、供應商選擇、工程招標、設計變更、現(xiàn)場簽證、合同編制、價款計算與支付、銷售回款等13個，分析成本動因與組織結構設計的對應關系和影響過程 第三部分：提出基于成本管理的房地產(chǎn)開發(fā)企業(yè)組織結構設計的基本原則和要點，基本原則包括：專業(yè)化與協(xié)作、適度分工、職能邊界效應、合理分權化、組織扁平化、職責無縫、相互約束和流程化8項基本原則，組織結構設計要點包括：部門組合方式、職權與授權、管理跨度與層級、工作內(nèi)容設計和流程設計。
[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.

【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42;F270

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本文編號：1650850