房地产开发项目成本管理研究——基于价值链视角
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摘要
现阶段房地产市场严峻,行业利润经历了井喷式增长之后趋于平稳状态,房地产开发项目过去粗放型的成本管理方式将严重阻碍房地产企业的生存和发展。基于价值链视角,结合价值链理论及价值链成本理论从企业战略层面全方位研究了房地产开发项目的成本管理。对房地产开发项目内部价值链、外部横向价值链、外部纵向价值链进行了分析和梳理;从作业成本、结构性成本、执行性成本3个方面提出了房地产开发项目成本驱动因素;并基于房地产开发项目价值链及成本驱动因素的研究构建了价值链视角的房地产开发项目成本管理模型,以实现塑造房地产开发企业市场核心竞争力的目标。
At present stage,real estate market faces big challenges nationwide,and the industry profits tend to be stable after experiencing blowout growth. The extensive cost management mode of real estate development projects in the past will hinder the survival and development of real estate enterprises. Based on the value chain,this paper combines value chain theory and value chain cost theory to study the cost management of real estate development projects from the perspective of enterprise strategy. This paper first analyzes and sorts out the internal value chain,external horizontal value chain and external vertical value chain of real estate development projects. Then this study puts forward the driving factors of cost in real estate development project from activity cost,structure cost and execution cost. Finally,based on the study of value chain and cost drivers of real estate development projects,a cost management model of real estate development projects is constructed from the perspective of value chain to achieve the goal of shaping the core competitiveness of real estate development enterprises in the market.
At present stage,real estate market faces big challenges nationwide,and the industry profits tend to be stable after experiencing blowout growth. The extensive cost management mode of real estate development projects in the past will hinder the survival and development of real estate enterprises. Based on the value chain,this paper combines value chain theory and value chain cost theory to study the cost management of real estate development projects from the perspective of enterprise strategy. This paper first analyzes and sorts out the internal value chain,external horizontal value chain and external vertical value chain of real estate development projects. Then this study puts forward the driving factors of cost in real estate development project from activity cost,structure cost and execution cost. Finally,based on the study of value chain and cost drivers of real estate development projects,a cost management model of real estate development projects is constructed from the perspective of value chain to achieve the goal of shaping the core competitiveness of real estate development enterprises in the market.
引文
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[9]何亚伯,汪琴.基于价值链的多项目施工成本控制[J].工程管理学报,2012,26(4):77-81.
[10]江新,张巍,彭振礼,等.基于价值链的工程项目群全面成本管理模型研究[J].人民长江,2013(19):10-107.
[11]李军利.工程项目价值链成本管理应用研究--基于协同视角[J].财会通讯,2015(32):58-61,129.
[12]李佳.基于价值链的房地产项目成本管理成熟度评价研究[D].北京:中国矿业大学.2017
[2]Ganesh,Muthusamy Raghunathan,Srinivasan Rajendran,Chandrasekharan.Distribution and Equitable Sharing of Value From Information Sharing Within Serial Supply Chains[J].IEEE Transactions on Engineering Management,2014,61(2):225-236.
[3]Grau,Aaron Hockmann,Heinrich.Market power in the German dairy value chain[J].Agribusiness,2018,34(1):93-111.
[4]黄大春,刘秋生,眭洪生.基于价值链的成本管理模式构建[J].中国管理信息化,2007(3):4-7.
[5]岳殿民,吴晓丹.基于价值链理论的成本管理体系研究[J].商业研究,2008(7):70-74.
[6]李明华,何晓源.桥梁工程施工作业与成本动因分析[J].财会通讯,2009(5):113-114.
[7]穆林娟.价值链成本管理[M].北京,经济科学出版社,2010:12-13.
[8]张红,李洋.价值链在房地产开发企业管理信息系统中的应用[J].工程管理学报,2012,26(5):79-83.
[9]何亚伯,汪琴.基于价值链的多项目施工成本控制[J].工程管理学报,2012,26(4):77-81.
[10]江新,张巍,彭振礼,等.基于价值链的工程项目群全面成本管理模型研究[J].人民长江,2013(19):10-107.
[11]李军利.工程项目价值链成本管理应用研究--基于协同视角[J].财会通讯,2015(32):58-61,129.
[12]李佳.基于价值链的房地产项目成本管理成熟度评价研究[D].北京:中国矿业大学.2017