房地产企业供应链成本管理研究
|
摘要
在经济全球化和顾客需求多元化背景下ˋ市场竞争日益激烈。企业仅依靠自身资源进行自我调整己经不能满足市场变化的需要ˋ市场竞争由单个企业之间的竞争转变为供应链之间的竞争。供应链成本管理作为供应链管理中的重要一环也逐渐被很多房地产企业视为竞争的制胜法宝ˋ使开发商能通过整个链条的协调与管控实现项目成本的最优化ˋ有助于房地产开发商加强成本控制体系的建立和完善ˋ提高企业经济效益ˋ改善房地产产业结构ˋ提升企业核心竞争力ˋ实现整个房地产供应链综合效益的飞跃。
论文首先分析我国房地产行业的现状ˋ指出当前房地产开发企业的成本管理对房地产企业持续健康发展的紧迫性ˋ并将供应链成本管理思路引入到房地产的成本管理中。接着对供应链成本管理的核心思想建立适应房地产行业实情的供应链结构ˋ对房地产供应链中上。中。下三阶段的成本构成进行分解ˋ并分析每一阶段房地产企业供应链成本的构成。
论文发现目前经常使用的传统成本控制方法不适应于供应链的成本控制ˋ而目标成本法以其市场导向性。全员控制性与供应链成本管理思想有很大的融合性。同时ˋ作业成本法全面全员管理的思想也适合于供应链的成本管理。论文比较目标成本法和作业成本法各自的优势与不足ˋ指出以目标成本法为导向ˋ作业成本法为分析基础的方法可以使它们优势互补。提出了将目标成本管理法和作业成本管理法融为一体的成本管理思路ˋ并论证其可行性ˋ构建了基于作业的房地产业供应链目标成本管理模型ˋ对构建的成本管理模型分为目标成本的建立。目标成本的可实施行控制。目标成本的分解。作业层次的成本控制。目标成本的分析。考核与激励六个步骤实施ˋ并详细阐述了每一个步骤的实施过程。
论文以ZS公司的YS项目为例ˋ应用分析YS项目供应链目标成本建立的过程ˋ同时建立模型对实施供应链成本管理的效益进行评价。发现使用供应链目标成本管理法后与传统成本管理方法相比ˋ本项目的效益有所提高ˋ成本节约3646.44万元ˋ占估算成本的8.75%。每个环节降低成本比例与该环节对利润率的贡献率成线性关系ˋ比例系数为3.01ˋ可见供应链上成员企业对利润率的贡献率与位置无关ˋ而与降低比例的大小息息相关ˋ每个成员企业都应该重视成本控制。当单位产品的利润率为75.7θ时ˋ降低5%的成本对利润率的贡献率为12.2θˋ而如果提高售价的比例为5θ时其对产品利润率的贡献率为11.6θ。由此可见在低成本战略的当前房地产市场下ˋ供应链成本管理思想是行之有效的。
本文的重点在于房地产供应链成本的分类以及综合两种方法对其进行控制ˋ使其能为房地产企业带来较好的成本控制效果。最后对论文结论进行了总结ˋ并指出了论文存在的不足和以后努力的方向。
Under the background of diversification of customer needs and the economic globalization, the market competition becomes increasingly fierce. The enterprises have been unable to meet the changes in the market only by self-adjustment relied on their resources, marketing competition has changed from single enterprise to the whole supply chain?As a pillar industry of China the real estate business has become in the competition of the supply chain management tides. Supply chain cost management as an important part of the supply chain management had gradually been as a Holy grail in the competition by many real estate companies. Proposed real estate supply chain can make developers to achieve optimization of project costs through coordination and control of the entire chain, to help real estate developers reinforce the establishment and improvement of the cost system, and increase economic efficiency of the developer, improve industrial of the real estate, enhance the core competitiveness of enterprises, to achieve the efficiency leap of the overall real estate supply chain. Described the cost constitutes in each stage of real estate a supply chain in detail .
Firstly the paper analyzes the current status of China's real estate industry, pointed out that the real estate development enterprise cost management for the sustained and healthy development of real estate companies urgency and introduced Supply chain cost management ideas to the real estate Cost management. Paper went on to the supply chain cost management an overview of the theory to explain its core idea. Analyzed the present situation of cost management about real estate enterprises, discussed more detailed the need for the implementation of supply chain cost management to our real estate business industry. Then we established the supply chain structure adapt to facts of the real estate industry , decomposed the cost structure in the upstream ,middle and lower three stage of real estate supply chain.
Then the paper compared some common supply chain cost management methods, found that the current traditional cost control methods are unsuited to the supply chain cost control. With its market-oriented, full controlled the target cost management can more integrated supply chain cost control. Meanwhile, Activity-based cost thought with a comprehensive management concept is also highly suitable for the supply chain cost management. This paper analyzes the respective advantages and disadvantages of target costing management and activity-based costing management , Point out that with target cost-oriented, activity-based costing analysis based approach can make them complement each other. Put forward a creative cost management methods as Integration of target cost management methods and operational cost management methods, and demonstrate its feasibility and necessity. Constructed a model of supply chain target cost management based on activity based costing for real estate . Meanwhile, construction cost management model is divided into target costing, target cost line control can be implemented, the decomposition of the target cost, the operating level of cost control, target cost analysis, assessment and encouragement six steps to implement, described in detail each step of the implementation process. The results show that the contribution rate and the supply chain nodes are position-independent, contribution rate and reduce the cost ratio of a linear relationship.
The article gave ZS company' YS project for a example, describes the establishing process the supply chain target cost. At the same time construct a model to evaluate the effectiveness by implementation cost management on supply chain. Study found that The results found using the supply chain after the target cost management method compared with traditional cost management, improved efficiency of the project, cost savings, 36.4644 million Yuan, accounting for 8.75% of estimated cost. Reduce the cost of each link in proportion with the part of the contribution rate to the profit margin linear relationship between the scale factor is 3.01, showing that the supply chain member companies contributed to the profitability and position-independent, but closely related with the reduced size of the proportion of each member companies should pay attention to cost control. when the profit margin per unit of product is 75.7%, if zero inventory the contribution to the margin rate achieved 12.2%, and if the ratio of the price increase of 5% of its products, the contribution margin was 11.6 %. This shows that low-cost strategy in the current real estate market, the supply chain cost management thinking is particularly valuable.
This article focuses on the classification of real estate supply chain costs and the combining of two methods to control the costs, so we hope that it can bring the real estate business better cost control performance. Finally, the paper summarizes the conclusions and pointed out the inadequacies of existing papers and the subsequent efforts.
论文首先分析我国房地产行业的现状ˋ指出当前房地产开发企业的成本管理对房地产企业持续健康发展的紧迫性ˋ并将供应链成本管理思路引入到房地产的成本管理中。接着对供应链成本管理的核心思想建立适应房地产行业实情的供应链结构ˋ对房地产供应链中上。中。下三阶段的成本构成进行分解ˋ并分析每一阶段房地产企业供应链成本的构成。
论文发现目前经常使用的传统成本控制方法不适应于供应链的成本控制ˋ而目标成本法以其市场导向性。全员控制性与供应链成本管理思想有很大的融合性。同时ˋ作业成本法全面全员管理的思想也适合于供应链的成本管理。论文比较目标成本法和作业成本法各自的优势与不足ˋ指出以目标成本法为导向ˋ作业成本法为分析基础的方法可以使它们优势互补。提出了将目标成本管理法和作业成本管理法融为一体的成本管理思路ˋ并论证其可行性ˋ构建了基于作业的房地产业供应链目标成本管理模型ˋ对构建的成本管理模型分为目标成本的建立。目标成本的可实施行控制。目标成本的分解。作业层次的成本控制。目标成本的分析。考核与激励六个步骤实施ˋ并详细阐述了每一个步骤的实施过程。
论文以ZS公司的YS项目为例ˋ应用分析YS项目供应链目标成本建立的过程ˋ同时建立模型对实施供应链成本管理的效益进行评价。发现使用供应链目标成本管理法后与传统成本管理方法相比ˋ本项目的效益有所提高ˋ成本节约3646.44万元ˋ占估算成本的8.75%。每个环节降低成本比例与该环节对利润率的贡献率成线性关系ˋ比例系数为3.01ˋ可见供应链上成员企业对利润率的贡献率与位置无关ˋ而与降低比例的大小息息相关ˋ每个成员企业都应该重视成本控制。当单位产品的利润率为75.7θ时ˋ降低5%的成本对利润率的贡献率为12.2θˋ而如果提高售价的比例为5θ时其对产品利润率的贡献率为11.6θ。由此可见在低成本战略的当前房地产市场下ˋ供应链成本管理思想是行之有效的。
本文的重点在于房地产供应链成本的分类以及综合两种方法对其进行控制ˋ使其能为房地产企业带来较好的成本控制效果。最后对论文结论进行了总结ˋ并指出了论文存在的不足和以后努力的方向。
Under the background of diversification of customer needs and the economic globalization, the market competition becomes increasingly fierce. The enterprises have been unable to meet the changes in the market only by self-adjustment relied on their resources, marketing competition has changed from single enterprise to the whole supply chain?As a pillar industry of China the real estate business has become in the competition of the supply chain management tides. Supply chain cost management as an important part of the supply chain management had gradually been as a Holy grail in the competition by many real estate companies. Proposed real estate supply chain can make developers to achieve optimization of project costs through coordination and control of the entire chain, to help real estate developers reinforce the establishment and improvement of the cost system, and increase economic efficiency of the developer, improve industrial of the real estate, enhance the core competitiveness of enterprises, to achieve the efficiency leap of the overall real estate supply chain. Described the cost constitutes in each stage of real estate a supply chain in detail .
Firstly the paper analyzes the current status of China's real estate industry, pointed out that the real estate development enterprise cost management for the sustained and healthy development of real estate companies urgency and introduced Supply chain cost management ideas to the real estate Cost management. Paper went on to the supply chain cost management an overview of the theory to explain its core idea. Analyzed the present situation of cost management about real estate enterprises, discussed more detailed the need for the implementation of supply chain cost management to our real estate business industry. Then we established the supply chain structure adapt to facts of the real estate industry , decomposed the cost structure in the upstream ,middle and lower three stage of real estate supply chain.
Then the paper compared some common supply chain cost management methods, found that the current traditional cost control methods are unsuited to the supply chain cost control. With its market-oriented, full controlled the target cost management can more integrated supply chain cost control. Meanwhile, Activity-based cost thought with a comprehensive management concept is also highly suitable for the supply chain cost management. This paper analyzes the respective advantages and disadvantages of target costing management and activity-based costing management , Point out that with target cost-oriented, activity-based costing analysis based approach can make them complement each other. Put forward a creative cost management methods as Integration of target cost management methods and operational cost management methods, and demonstrate its feasibility and necessity. Constructed a model of supply chain target cost management based on activity based costing for real estate . Meanwhile, construction cost management model is divided into target costing, target cost line control can be implemented, the decomposition of the target cost, the operating level of cost control, target cost analysis, assessment and encouragement six steps to implement, described in detail each step of the implementation process. The results show that the contribution rate and the supply chain nodes are position-independent, contribution rate and reduce the cost ratio of a linear relationship.
The article gave ZS company' YS project for a example, describes the establishing process the supply chain target cost. At the same time construct a model to evaluate the effectiveness by implementation cost management on supply chain. Study found that The results found using the supply chain after the target cost management method compared with traditional cost management, improved efficiency of the project, cost savings, 36.4644 million Yuan, accounting for 8.75% of estimated cost. Reduce the cost of each link in proportion with the part of the contribution rate to the profit margin linear relationship between the scale factor is 3.01, showing that the supply chain member companies contributed to the profitability and position-independent, but closely related with the reduced size of the proportion of each member companies should pay attention to cost control. when the profit margin per unit of product is 75.7%, if zero inventory the contribution to the margin rate achieved 12.2%, and if the ratio of the price increase of 5% of its products, the contribution margin was 11.6 %. This shows that low-cost strategy in the current real estate market, the supply chain cost management thinking is particularly valuable.
This article focuses on the classification of real estate supply chain costs and the combining of two methods to control the costs, so we hope that it can bring the real estate business better cost control performance. Finally, the paper summarizes the conclusions and pointed out the inadequacies of existing papers and the subsequent efforts.
引文
[1]房地产行业发展趋势.http://www.gainn.com.cn/News/39.htm
[2]国家统计局?全国房地产开发企业数量已近3万http://www.jzrc.net/Html/Info/26247.html
[3]中国房地产企业现状. http://www.gainn.com.cn/News/38.htm
[4]房地产宏观调控.http://baike.baidu.com/view/2169072.htm
[5]迈克尔·波特.竞争优势[M].陈小悦.北京?华夏出版社ˋ1997?32-97
[6] Seuring S .Supply Chain Costing with Target Costing and Activity Based Costing 2001
[7] Cooper R.Slagmulder·R Strategic Cost Management 1998
[8] Shank J·K.Govindarajan·V Strategic Cost Management 1993
[9] Martin Christopher, John Gattorna. Supply chain cost management andvalue- based pricing [J]. Industrial marketing management, 2005, 34 ?115- 121
[10] Stefan Seuring, Maria Goldbach.供应链成本管理[M].北京:清华大学出版社ˋ2004:53-77
[11] Handheld R B, Nichols E L. Introduction to Supply Chain Management [M]. New Jersey: Prentice-Hallˋ1999?9-26
[12] McLaren, Tim, Milena Head and Yufei Yuan. Supply chain collaboration. alternatives:understanding the extected costs and benefits[J]. Supply Chain. Management.2002(12)?78-83
[13] Koskela L.Application of the new production philosophy to construction (Tech.Report72)[R].CIFE:Stanford Univ.,CA,1992.
[14] Bertelsen S.Construction Logistics I and II,Materials management in the ConstructionProcess(in Danlsh)[M].Boligm inisteriet,Buggeog Boligstyrelen,K Benhava,1993?71-231
[15] R?BarkerˋS?Hong-MinhˋM?M?Naim?The terrain scanning methodology?Assessing and improving construction supply chains[J].European Journal of Purchasing ? SupplyManagement?2000(6):77-81
[16] Ekambaram P.,Mohan M.k.,Xue Qing Zhang.Reforging Construction Supply Chain:a SourceSelection Perspective[J].European Journal of Purchasing&Supply Management.2001?8?:23-28.
[17] Rupert Booth ? Applying activity analysis to the supply chain[J].ManagementAccounting,1997,75(3):56-60
[18]黄火亮ˋ我国零售业供应链成本管理研究[D].南京?南京理工大学,2007
[19]杨路明ˋ巫宁.客户关系管理理论与实务[M].北京?电子工业出版社ˋ2004?62-77
[20]杨东ˋ房地产开发企业供应链管理探析[J].建筑经济,2005(11):43-45
[21]高毅?赵彪ˋ房地产供应链战略合作伙伴管理研究[J]中国住宅设施2008(6)?28-30
[22]高红ˋ电子商务与房地产供应链管理[J]2001(5)?46-111
[23]程宇ˋ房地产行业供应链的研究[D]?武汉?华中科技大学ˋ2004
[24]王志磊.我国房地产开发成本控制研究[D].南京?河海大学硕士ˋ2006
[25]任夏仪,张文.目标成本法在房地产开发企业中的应用[J].财会研究,2008(3)?26-30
[26]桂良军.供应链成本管理理论基础和方法研究[J].管理科学文摘.2006(5)?43-47
[27]单良.二维动态房地产供应链管理[[J].价值工程.2006(1)?39-40
[28]马士华ˋ林勇ˋ陈志祥.供应链管理[M].北京?机械工业出版社ˋ2000?13-213
[29]成本管理.http://baike.baidu.com/view/114872.htm
[30] Stefan Seuring Mafia Goldbach主编?郭晓飞译?供应链成本管理[M].北京?清华大学出版社ˋ2004?P20-22
[31]李菁ˋ基于供应链视角的房地产开发项目成本控制[D]?北京?北京交通大学ˋ2010
[32]张亨明,潘显好.中国企业实施供应链管理存在的问题与对策[J]?建筑经济ˋ2005?7??21-25
[33]张丽ˋ李启明.基于供应链管理的房地产开发企业成本控制研究[J].建筑管理现代化. 2004(6)?12-15.
[34]雷星晖?如何获得可靠的供应链成本信息——作业成本法的应用研究[J]?现代管理科学ˋ2005(11)?14-15
[35]陈爽ˋ周根然.基于项目管理和作业成本法的供应链成本管理研究[J].价值工程,2004 (10)?71-73.
[36]李新ˋ韩玉启ˋ刘婷婷?基于供应链下的目标成本法?作业成本法?价值工程和Kaizen成本法的整合框架研究[J].现代管理科学ˋ2005(12)?P23
[37]韩庆兰?供应链成本控制模型的构建研究[J].中南大学学报,2004(3)?312-316
[38]赵振宇,段林玲,赵洱岽.我国东西部地区建筑业发展的差距与对策[J].建筑经济, 2006(05)?88-92
[39]覃晓艳ˋ王玉红ˋ何耀菊ˋ吴立平.目标成本管理在房地产开发企业中的应用[[J].长春大学学报.2005(3)?4-6.
[40]王淑蓉.房地产企业目标成本管理研究[D].北京?北京交通大学ˋ2007
[2]国家统计局?全国房地产开发企业数量已近3万http://www.jzrc.net/Html/Info/26247.html
[3]中国房地产企业现状. http://www.gainn.com.cn/News/38.htm
[4]房地产宏观调控.http://baike.baidu.com/view/2169072.htm
[5]迈克尔·波特.竞争优势[M].陈小悦.北京?华夏出版社ˋ1997?32-97
[6] Seuring S .Supply Chain Costing with Target Costing and Activity Based Costing 2001
[7] Cooper R.Slagmulder·R Strategic Cost Management 1998
[8] Shank J·K.Govindarajan·V Strategic Cost Management 1993
[9] Martin Christopher, John Gattorna. Supply chain cost management andvalue- based pricing [J]. Industrial marketing management, 2005, 34 ?115- 121
[10] Stefan Seuring, Maria Goldbach.供应链成本管理[M].北京:清华大学出版社ˋ2004:53-77
[11] Handheld R B, Nichols E L. Introduction to Supply Chain Management [M]. New Jersey: Prentice-Hallˋ1999?9-26
[12] McLaren, Tim, Milena Head and Yufei Yuan. Supply chain collaboration. alternatives:understanding the extected costs and benefits[J]. Supply Chain. Management.2002(12)?78-83
[13] Koskela L.Application of the new production philosophy to construction (Tech.Report72)[R].CIFE:Stanford Univ.,CA,1992.
[14] Bertelsen S.Construction Logistics I and II,Materials management in the ConstructionProcess(in Danlsh)[M].Boligm inisteriet,Buggeog Boligstyrelen,K Benhava,1993?71-231
[15] R?BarkerˋS?Hong-MinhˋM?M?Naim?The terrain scanning methodology?Assessing and improving construction supply chains[J].European Journal of Purchasing ? SupplyManagement?2000(6):77-81
[16] Ekambaram P.,Mohan M.k.,Xue Qing Zhang.Reforging Construction Supply Chain:a SourceSelection Perspective[J].European Journal of Purchasing&Supply Management.2001?8?:23-28.
[17] Rupert Booth ? Applying activity analysis to the supply chain[J].ManagementAccounting,1997,75(3):56-60
[18]黄火亮ˋ我国零售业供应链成本管理研究[D].南京?南京理工大学,2007
[19]杨路明ˋ巫宁.客户关系管理理论与实务[M].北京?电子工业出版社ˋ2004?62-77
[20]杨东ˋ房地产开发企业供应链管理探析[J].建筑经济,2005(11):43-45
[21]高毅?赵彪ˋ房地产供应链战略合作伙伴管理研究[J]中国住宅设施2008(6)?28-30
[22]高红ˋ电子商务与房地产供应链管理[J]2001(5)?46-111
[23]程宇ˋ房地产行业供应链的研究[D]?武汉?华中科技大学ˋ2004
[24]王志磊.我国房地产开发成本控制研究[D].南京?河海大学硕士ˋ2006
[25]任夏仪,张文.目标成本法在房地产开发企业中的应用[J].财会研究,2008(3)?26-30
[26]桂良军.供应链成本管理理论基础和方法研究[J].管理科学文摘.2006(5)?43-47
[27]单良.二维动态房地产供应链管理[[J].价值工程.2006(1)?39-40
[28]马士华ˋ林勇ˋ陈志祥.供应链管理[M].北京?机械工业出版社ˋ2000?13-213
[29]成本管理.http://baike.baidu.com/view/114872.htm
[30] Stefan Seuring Mafia Goldbach主编?郭晓飞译?供应链成本管理[M].北京?清华大学出版社ˋ2004?P20-22
[31]李菁ˋ基于供应链视角的房地产开发项目成本控制[D]?北京?北京交通大学ˋ2010
[32]张亨明,潘显好.中国企业实施供应链管理存在的问题与对策[J]?建筑经济ˋ2005?7??21-25
[33]张丽ˋ李启明.基于供应链管理的房地产开发企业成本控制研究[J].建筑管理现代化. 2004(6)?12-15.
[34]雷星晖?如何获得可靠的供应链成本信息——作业成本法的应用研究[J]?现代管理科学ˋ2005(11)?14-15
[35]陈爽ˋ周根然.基于项目管理和作业成本法的供应链成本管理研究[J].价值工程,2004 (10)?71-73.
[36]李新ˋ韩玉启ˋ刘婷婷?基于供应链下的目标成本法?作业成本法?价值工程和Kaizen成本法的整合框架研究[J].现代管理科学ˋ2005(12)?P23
[37]韩庆兰?供应链成本控制模型的构建研究[J].中南大学学报,2004(3)?312-316
[38]赵振宇,段林玲,赵洱岽.我国东西部地区建筑业发展的差距与对策[J].建筑经济, 2006(05)?88-92
[39]覃晓艳ˋ王玉红ˋ何耀菊ˋ吴立平.目标成本管理在房地产开发企业中的应用[[J].长春大学学报.2005(3)?4-6.
[40]王淑蓉.房地产企业目标成本管理研究[D].北京?北京交通大学ˋ2007