基于价值链的建筑企业成本竞争优势研究
|
摘要
我国建筑企业目前面临的经济、社会环境已发生很大的变化,建筑企业要想在激烈的社会竞争中谋求生存和进一步的发展,并使自己立于不败之地,建立成本竞争优势,探讨降低成本的措施是必经之路。本文针对建筑企业成本管理问题,提出以战略成本管理为理念指导,价值链分析为基础,作业成本法为方法论指导,并考虑建筑产品价值目标的一个成本管理工程。这一工程是基于价值链的成本管理,是从价值的角度来进行成本管理,因而更容易抓到成本的实质。通过对行业价值链的分析,能够使企业把视野放在更广阔的背景考虑战略成本问题;通过对企业内部价值链和竞争对手价值链分析,能够通盘考虑企业价值链的各个环节,并从这些价值环节及价值环节之间的联结来寻找成本降低的机会;通过基于价值链的作业成本管理,能使成本管理深入到最基本的作业层面,并为决策提供依据。本文首先介绍了成本及价值链中的支持性内容,并提出了目前我国建筑施工企业战略成本管理的研究重点;之后阐述了由基本价值链衍生的产业价值链等三种价值链,同时通过理论延伸提出了项目价值链的观点;接着对建筑施工企业价值链的构成进行了分析,尝试在项目价值链中引入作业成本法改造成本优化措施,并运用价值工程的方法在成本中引入项目的质量和进度影响因素对成本进行了价值修正。最后引用实践中的案例讨论价值链在个体建筑企业中的应用,以期望为我国建筑施工企业提高成本管理水平,找到降低企业工程成本的一条新出路。
The economic and social environment that the Chinese construction enterprises are facing has had a lot of changes. Construction companies must establish the cost-competitive advantages and make their cost lower, if they want to seek survival in the measures Competition in the community, further development, and stand in their place of worship. In this paper, the author defines a cost management project in which the Strategic Cost Management is Guiding philosophy, Based on the value chain analysis, ABC methodology for guidance and considering the value target of construction products. This project is based on the value chain and makes cost management on the value chain, so that it will get to the real cost more easily. Industry value chain analyzing enable enterprises on the horizon consider the broader context of the strategy of cost. Enterprise value chain and competitors' value chains analyzing make them consider the value chain enterprises in all aspects, and find the opportunity to cut down the cost; with the activity cost management based on the value chain, cost management can go to the most basic level operations to provide a basis for decision-making. This paper first introduced the cost and value chain in support of content, and gave the focus on cost management of china's construction enterprises strategic. And then it expounded three value chains such as industry value chain from the basic value chain, and introduces the project value chain. Then analysis constitute of the construction enterprises value chain, trying to introduce operating cost method to the project the value chain for cost optimization measures, And uses value engineering methods in the cost of introducing the quality and progress of the project impact on the costs of the value . Finally it cited cases in the practice to discus the companies of value chain in the individual construction, expecting to improve the cost management level in China's construction enterprises, and try to find a new way to reduce business costs of the project.
The economic and social environment that the Chinese construction enterprises are facing has had a lot of changes. Construction companies must establish the cost-competitive advantages and make their cost lower, if they want to seek survival in the measures Competition in the community, further development, and stand in their place of worship. In this paper, the author defines a cost management project in which the Strategic Cost Management is Guiding philosophy, Based on the value chain analysis, ABC methodology for guidance and considering the value target of construction products. This project is based on the value chain and makes cost management on the value chain, so that it will get to the real cost more easily. Industry value chain analyzing enable enterprises on the horizon consider the broader context of the strategy of cost. Enterprise value chain and competitors' value chains analyzing make them consider the value chain enterprises in all aspects, and find the opportunity to cut down the cost; with the activity cost management based on the value chain, cost management can go to the most basic level operations to provide a basis for decision-making. This paper first introduced the cost and value chain in support of content, and gave the focus on cost management of china's construction enterprises strategic. And then it expounded three value chains such as industry value chain from the basic value chain, and introduces the project value chain. Then analysis constitute of the construction enterprises value chain, trying to introduce operating cost method to the project the value chain for cost optimization measures, And uses value engineering methods in the cost of introducing the quality and progress of the project impact on the costs of the value . Finally it cited cases in the practice to discus the companies of value chain in the individual construction, expecting to improve the cost management level in China's construction enterprises, and try to find a new way to reduce business costs of the project.
引文
[1]中华人民共和国国家统计局,《中国统计年鉴-2007年》,中国统计出版社,2007年。
[2]李进峰,《中国建筑业企业结构现状分析及调整对策》,建筑经济,2003(6)。
[3]张承耀,《中国企业改革与发展案例[M]》,经济管理出版社,2000年4月。
[4]沈振闻、叶游屯,《入世后施工企业经营管理实务》,中国物价出版社,2002年。
[5]迈克尔·波特,《竞争战略.分析产业和竞争者的技巧(陈小悦译)》,华夏出版社,2003年。
[6]林万祥,《现代成本管理理论》,中国财政经济出版社,2005年。
[7]夏宽云,《战略成本管理》,立信会计出版社,2000年。
[8]孙兴民主编,《建筑企业管理》,科学出版社,2002年。
[9]赵东编著,《工程建设企业管理系统设计范本》,机械工业出版社,2004年。
[10]吴彦龙主编,《成本管理操作规范》,中国时代经济出版社,2005年。
[11]迈克尔·波特,《竞争优势(陈小悦译)》,华夏出版社,2003年。
[12]爱德华·布洛切、康H·陈、托马斯W·林著,王斌、潘爱香译,《成本管理——战略与概论》,华夏出版社,2002年。
[13]石新武,《论现代成本管理模式》,经济科学出版社,2001(10)。
[14]杨崎,《价值链与提升企业价值创造能力[J]》,价值工程,2002(4)。
[15]陈柯,《价值链分析——降低成本的新方法》,四川会计(J),2002(7)。
[16]曾肇河,《建筑业企业价值链管理探索》,建筑经济,2004(6-7)。
[17]潘智峰,《拓宽施工项目成本管理理念提高施工项目经济效益(J)》,引进与咨询,2001(1)。
[18]《现代建筑施工企业项目成本流程管理与细节控制实务全书》,吉林科学技术出版社,2003年。
[19]王广宇,丁华明,《作业成本法:一种新的成本核算方式》,中国第三方物流网,2004年。
[20]吴鼎贤编著,《建筑工程现代管理量化与优化方法》,地震出版社,2002年。
[21]雷书华,刘新社,韩同银,《价值链理论对国有建筑企业集团内组织结构调整的启示》,建筑经济,2004(6)。
[22]《中建三局第一建设工程有限责任公司“十一五”战略发展纲要》,2006年。
[23]陈伟,刘希宋,《基于价值链管理的成本竞争优势研究》,经济师(J),2002(4)。
[24]《中建三局项目管理手册》,2005年版。
[25]陈远清,《建筑企业物资管理与物资成本控制务实手册》,中国铁道出版社2003年。
[26]Ford S.How to keep low cost -comparison of America and Japan.Worthy,1991.
[27]Johnson and R.Kaplan,Relevance Lost:The Rise and Full of Management Accounting, Harvard Business School, 1986.
[28] Sobotka Anna, Simulation Modeling for Logistics Re-engineering in the Construction Company. Construction Management and Economics, vol.18, no.2, Mar, 2000.
[29] Kashiwagi Dean T,Savicky john:Identify the True Value of Construction. Annual Meeting of ACCE nternational, Jun. 22-25, Orlando, FL,US.
[30] Shen Li-yin, Huang Cong, Modeling Construction-drive to GDP Growth in China proceedings of the International Symposium on Urban Development towards the New Millennium, 2000.
[31] Fabrycky.W.J. and B.S.blanchard.life-cycle cost and economic analysis 1991.
[2]李进峰,《中国建筑业企业结构现状分析及调整对策》,建筑经济,2003(6)。
[3]张承耀,《中国企业改革与发展案例[M]》,经济管理出版社,2000年4月。
[4]沈振闻、叶游屯,《入世后施工企业经营管理实务》,中国物价出版社,2002年。
[5]迈克尔·波特,《竞争战略.分析产业和竞争者的技巧(陈小悦译)》,华夏出版社,2003年。
[6]林万祥,《现代成本管理理论》,中国财政经济出版社,2005年。
[7]夏宽云,《战略成本管理》,立信会计出版社,2000年。
[8]孙兴民主编,《建筑企业管理》,科学出版社,2002年。
[9]赵东编著,《工程建设企业管理系统设计范本》,机械工业出版社,2004年。
[10]吴彦龙主编,《成本管理操作规范》,中国时代经济出版社,2005年。
[11]迈克尔·波特,《竞争优势(陈小悦译)》,华夏出版社,2003年。
[12]爱德华·布洛切、康H·陈、托马斯W·林著,王斌、潘爱香译,《成本管理——战略与概论》,华夏出版社,2002年。
[13]石新武,《论现代成本管理模式》,经济科学出版社,2001(10)。
[14]杨崎,《价值链与提升企业价值创造能力[J]》,价值工程,2002(4)。
[15]陈柯,《价值链分析——降低成本的新方法》,四川会计(J),2002(7)。
[16]曾肇河,《建筑业企业价值链管理探索》,建筑经济,2004(6-7)。
[17]潘智峰,《拓宽施工项目成本管理理念提高施工项目经济效益(J)》,引进与咨询,2001(1)。
[18]《现代建筑施工企业项目成本流程管理与细节控制实务全书》,吉林科学技术出版社,2003年。
[19]王广宇,丁华明,《作业成本法:一种新的成本核算方式》,中国第三方物流网,2004年。
[20]吴鼎贤编著,《建筑工程现代管理量化与优化方法》,地震出版社,2002年。
[21]雷书华,刘新社,韩同银,《价值链理论对国有建筑企业集团内组织结构调整的启示》,建筑经济,2004(6)。
[22]《中建三局第一建设工程有限责任公司“十一五”战略发展纲要》,2006年。
[23]陈伟,刘希宋,《基于价值链管理的成本竞争优势研究》,经济师(J),2002(4)。
[24]《中建三局项目管理手册》,2005年版。
[25]陈远清,《建筑企业物资管理与物资成本控制务实手册》,中国铁道出版社2003年。
[26]Ford S.How to keep low cost -comparison of America and Japan.Worthy,1991.
[27]Johnson and R.Kaplan,Relevance Lost:The Rise and Full of Management Accounting, Harvard Business School, 1986.
[28] Sobotka Anna, Simulation Modeling for Logistics Re-engineering in the Construction Company. Construction Management and Economics, vol.18, no.2, Mar, 2000.
[29] Kashiwagi Dean T,Savicky john:Identify the True Value of Construction. Annual Meeting of ACCE nternational, Jun. 22-25, Orlando, FL,US.
[30] Shen Li-yin, Huang Cong, Modeling Construction-drive to GDP Growth in China proceedings of the International Symposium on Urban Development towards the New Millennium, 2000.
[31] Fabrycky.W.J. and B.S.blanchard.life-cycle cost and economic analysis 1991.