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论文编号：	10072
作者编号：	2220160474
上传时间：	2018/6/7 21:04:08
中文题目：	基于内部价值链的Z房地产公司X项目成本管理研究
英文题目：	Study on the Cost Management of Z Real Estate Company''''s X Project Based on Internal Value Chain
指导老师：	王志红
中文关键字：	内部价值链；内部价值链成本核算；内部价值链成本管理
英文关键字：	Internal Value Chain; Internal Value Chain Costing; Internal Value Chain Cost Management
中文摘要：	房地产行业经过黄金十年的粗犷发展之后。逐渐走上成本管理精细化道路。Z公司作为房地产行业内的标杆企业，目前现行的是以目标成本管理为核心的成本管理方式，经过多年的实践证实为简单易行且有效的成本管理方法，但其成本管理上已经存在了许多自身无法解决的管理问题，如：期间费用目标成本设置不合理、缺乏利息超支因素分析手段、片面压低工程造价收不到预期效果和单一站在成本节约角度进行成本管理并不能给企业带来收益上的改善。而内部价值链成本管理是以内部价值最大化为目标，通过流程再造、精简无效作业和改变成本投入方式等成本改进策略，以实现业务流程沿内部价值链条高效增值。内部价值链成本管理的理念恰恰可以弥补Z公司现行目标成本管理自身无法解决的难题。 本文论述内部价值链成本管理在Z公司X项目应用分五步进行：一是业务流程梳理，二是甄别无效业务流程，三是对内部价值链条上的业务活动进行成本核算，四是分析业务活动增值的效率，五是分析低效和无效的业务流程，根绝成本核算结果做投入产出分析，给出成本管理改进建议。 本文论述内部价值链成本核算依据业务流程对成本进行核算，是内部价值链成本管理的数据基础。在进行内部成本管理分析的时，首先应用内部价值链分析方法，选取可以描述内部价值链内业务活动的运营指标，通过横向和纵向对比确定一个业务处于合理高效范围的理想指标参考值，然后用X项目现实经营情况与指标参考值进行比较分析得出低效作业和无效作业。最后分精简无效作业，流程再造，改变成本投入方式三个策略对X项目成本管理进行改进，并分析可得到预期的管理效果。 内部价值链成本管理提出的成本改进建议，从以下四个方面弥补了现行成本管理自身所无法解决的问题：一是不再坚持执行目标成本，二是以项目内部价值最大化为目标，三是弥补缺少成本动因分析方法，四是不再以单一压低工程造价作为成本控制手段。
英文摘要：	As a great company in the real estate industry, Z company is currently using the official management method with target cost management as the core. After years of practice, it has proved to be a simple and effective cost management method, but its cost management has already existed. Many management problems that cannot be solved by themselves, such as: the one-sided reduction of the project cost and the failure to achieve the desired effect, and the cost-saving management of the single point of view in terms of cost savings, cannot bring improvement to the company. The internal value chain cost management aims at maximizing the internal value and realizes the effective value-added of the business process along the internal value chain. The concept of cost management within the internal value chain can precisely make up for the problems that cannot be solved by Z company's current target cost management. The application of internal value chain cost management in the Z company X project is divided into five steps: First, sort out business processes; second, identify ineffective business processes; third, conduct cost accounting of business activities on the internal value chain; and fourth, analyze value-added business activities. Efficiency, the fifth is to analyze inefficient and ineffective business processes, root out the cost-accounting results for input-output analysis, and give cost management improvement suggestions The cost improvement suggestions put forward in the internal value chain cost management make up for the problems that cannot be solved by the current cost management itself from the following four aspects: first, no longer insist on implementation of the target cost; second, the goal is to maximize the value within the project; and To make up for the cost driver analysis method, the fourth is to no longer use a single method to control the project cost.
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