【作者】 刘念；

【导师】 竹隰生；

【作者基本信息】 重庆大学 ， 技术经济及管理， 2011， 硕士

【摘要】 长期以来,房地产企业的竞争大都集中在销售和设计上,对从成本管理上取得竞争优势并不太重视。但受宏观调控的影响,房地产市场趋紧,开发成本不断上涨,房地产面临着来自开源和节流的双重压力,企业通过成本管理提高竞争力的动力就增加了。但由于成本管理的科学性、系统性、复杂性,导致不同的企业成本管理水平不同,不同人对同一企业成本管理水平的认识也不同,因此研究什么是科学的成本管理,以及如何进行科学的评价,既有理论意义也有实用价值。本文通过对已有的成本管理评价的研究现状,以及成熟度评价在各个行业中的应用发现,成熟度是一种良好的评价组织水平及能力的方法,并且成熟度在房地产开发企业成本管理评价中还未得到应用,因此本文将应用成熟度开展对房地产开发企业成本管理的评价。论文从成本管理理论入手,通过研究成本管理理论发展的四个阶段,从5个角度总结了成本管理理论是如何从不成熟向成熟演进的。以问卷调查的形式,分析了房地产开发企业成本管理的实践现状,总结出房地产开发企业成本管理的特点、难点、误区等。通过理论结合实践得到了本文的第一个核心内容,什么是科学的房地产开发企业成本管理。接下来就是如何开展评价,在对已有的成本管理评价内容进行总结、提炼和改进的基础上,本文认为房地产开发企业成本管理评价应该包含成本管理意识、成本管理组织、成本管理方法、成本的风险管理以及成本管理效果5个方面,同时引入成熟度评价的思路。紧接着,文中对成熟度的内涵进行了解析,定义了房地产开发企业成本管理成熟度,从上述5个方面总结了成熟的房地产开发企业成本管理的特征,并提出运用成熟度评价模型判断成熟度等级。本文的第二个核心内容是如何构建一个科学的成熟度评价模型。本文在借鉴已有的成熟度模型的模型维度、成熟度等级、关键实践的基础上,结合评价指标、评价标准、评价问卷的设计,建立了成熟度评价模型。文中评价采用企业自评的形式,有助于反映企业的真实情况。评价问卷的题目是关键实践,选项则有三种形式,一种是在5个具有成熟度等级特征答案中选择1个,第二种是选择越多分数越高,或选择越多分数越少,第三种是选择“是”与“否”。每种形式都有其特定的内涵,每一道题目都对应一种分数计算方法。最后,应用灰色评价得出了最终的成熟度等级,并在文中列举一例,说明该评价方法是可行的。更多还原

【Abstract】 Over years,the competition among real estate companies is mostly concentrated in marketing and product design, while pay little attention to achieving competitive advantage from cost management. However, the market of real estate is not that bright as a result of government macro-control,worse more, the developing cost keeps increasing, real estate is facing dual pressure. Under this situation, the driving force of real estate enterprises to improve competitiveness by cost management is increased. However, to different enterprises, the level of cost management is different according to its scientific, systematic and complexity, different people also have different perceptions of it. Thus, the study of what is scientific cost management and how to evaluate it scientifically both have theoretical importance and practical value.This article think maturity is a good method to evaluate the capability of organization basis on summarizing cost management evaluation research and maturity evaluation study.The paper summarizes the development and maturity of cost management from six perspectives by analyzing the theory. Through questionnaire survey, the author analyzes the current cost management situation of real estate developing enterprises, making a summary of its features, difficulty and misunderstandings. The first center content of the article, which is based on the combination of theory and practice, is what the scientific cost management is. Then by refining and improving the existing cost management evaluation contents, the paper argues that cost management evaluation of real estate developing companies should including five aspects: 1) awareness of cost management, 2) cost management organization, 3) cost management methods, 4) cost risk management, and 5) effect of cost management. While leading in the concept of maturity evaluation at the same time. The article explains the meaning of maturity and makes a definition of real estate companies’cost management maturity. The author then make a conclusion of the features of cost management maturity from the above five aspects, coming up with the opinion that applying the maturity model in the judgment of maturity.The other center content is how to establish a scientific maturity judge model. By referencing the model dimensions, maturity classification and key practice of existing maturity model, together with the evaluation index, criteria and questionnaire, the author comes up a scientific maturity model. In this part, the author makes use of self-evaluation to explain the real situation of the company. About questionnaire there are three kinds of selection: first:Choose one among five answers which represent five different maturity level features; second: Multiple-choice; third: choose YES or NO. No matter which kind of selection, there has a certain meaning of it and there is a particular calculation method. At last, comes up a final maturity level, and make a example in this paper to indicate that this evaluation method is feasible.更多还原