【作者】 李欣欣；

【导师】 王素玲；

【作者基本信息】 安徽大学 ， 工商管理（专业学位）， 2019， 硕士

【摘要】 历地严企业是找国经济和社会友展不可或缺的重要组成部分,然而随看近十几年来房地产行业的快速发展和扩张,房地产泡沫被日益鼓吹放大,整个房地产市场呈现出了非理性的繁荣景象。在此背景下,国家宏观调控应运而生,国家频频出台土地、金融、财税等相关政策,房地产公司之间的竞争也变得空前激烈。开发成本的高低直接影响房地产企业的经营效益,对房地产项目开发成本的高效管控也就成为了绝大多数房地产开发企业的追求目标。然而,从实际成本控制操作层面来看,大多数房地产公司在成本控制上显现出不少局限性,同时也暴露出现行成本控制模式存在的问题。近年来,在成本控制研究领域中,新的理论不断引入,作为先进的战略管理分析工具,价值链分析在企业成本控制方面显示了其优越性,发挥着更加重要的作用。因此,探索在房地产企业中利用价值链理论实现现有成本控制的改进和优化具有重要的意义。CJ房地产公司作为一家二线城市的国有中小型房地产开发企业,面对本土民营开发商和外来大型房地产开发商不断涌入的激烈竞争局面,以及顾客居住和投资需求产生的新变化,传统的成本控制方法在成本核算和成本降低方面显现出了不少的局限性。因此,本文尝试利用价值链理论的方法和思路,在对公司当前价值链活动成本控制存在问题进行分析的基础上,提出优化企业成本控制的思路、方法和措施,期望能够对公司成本控制工作的提升发挥一定的作用。本文首先对国内外关于价值链以及价值链成本控制的相关研究和实践做出概述,对公司成本控制现状以及存在的具体问题进行分析,提出了改进和优化其现有成本控制模式的必要性。接下来,通过价值活动构成分析、价值链增值分析以及行业价值链对标分析,为CJ公司提出了分别针对价值链上游、中游、下游的成本控制方法。其中,价值链上游以供应商的选择及土地成本控制为主:价值链中游以房产企业内部价值链重构及竞争对手价值链分析为重点;价值链下游重点阐述品牌降低成本机制、顾客价值衡量以及销售成本控制。最后,在分析完价值链各环节的成本控制的基础上,探讨了CJ公司的成本控制优化对策以及实施价值链成本控制的保障措施。本文为处于快速发展阶段而又危机重重的CJ房地产公司推进价值链成本控制模式、优化成本控制方案提供了理论指导和决策依据。此研究也为其他中小型房地产开发企业实施价值链成本控制提供了参考。更多还原

【Abstract】 Real estate enterprises are an indispensable part of China’s economic and social development,however,with the rapid development of real estate industry in recent ten years,the real estate bubble is being advocated and enlarged,and the entire real estate market shows an irrational exuberance.In this background,the national macro regulation emerges as the times require.The government has introduced land policy,finance policy,taxation policy and other related policies frequently,so the competition among real estate companies has become fierce in an unprecedented way.Development costs of real estate enterprises directly affect the business performance level,therefore,strengthen the cost control to achieve effective control of the real estate development has become an important goal of most real estate enterprises.However,from the cost management model of most real estate company,it shows many limitations in cost accounting and cost control,and it also exposes the existing problems of current cost control model.In recent years,some new theories have been introduced into the field of cost control.As an advanced strategic management analysis tool,value chain analysis is playing an increasingly important role in the field of enterprise cost control.Therefore,it is of great significance to explore the use of value chain theory for real estate enterprises to improve and optimize the existing cost control model.As a state-owned small and medium real estate enterprises in the second-tier cities,CJ real estate development company was faced with intense competition of local private enterprises as well as the influx of foreign large enterprises,and the new change of customer demand for residence as well as the need of investment,the traditional cost control methods have shown a lot of limitations in cost accounting and cost reduction.Therefore,this paper tries to use the methods and ideas of the theory of value chain,based on the analysis of the existing problems of cost control,through the analysis of the value chain activities,to find out the ideas,methods and measures to optimize enterprise cost control.It is expected that this method can play a certain role in improving the cost control work of the company.Firstly,this paper summarizes the related research and practice of value chain and value chain cost control at home and abroad,and then the status and problems of company cost control are analyzed,and the necessity of improving and optimizing its existing cost control mode is put forward.Next,through the value activity composition analysis,the value chain value added analysis and the analysis of the industry value chain of the company,this paper proposes the method of cost control throughout the upstream,midstream and downstream of the cost value chain.And each stage owns their core work:the supplier selection and the land cost control in the upstream,the reconstruction of internal value chain of real estate enterprise and the competitor value chain analysis in the midstream and the measurement of customer assets,brand and cost,the cost of sales in the downstream.Finally,on the basis of the analysis of the cost control in each link of value chain,this paper discussed cost control optimization strategies and measures for CJ company to ensure the implementation of value chain cost control.This paper develops the value chain cost control model for CJ real estate company which is in the rapid development of the crisis-ridden,providing theoretical guidance and decision to the cost control optimization program.This study also provides a reference to the small and medium real estate development enterprises in implementing value chain cost control.更多还原