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论文编号：	2857
作者编号：	2120082406
上传时间：	2010/12/10 13:55:18
中文题目：	战略成本管理在我国房地产企业应用研究——以松江房地产公司为案例
英文题目：	The Study on the Application of Strategic Cost-management in Domestic Real Estate Companies：the Case of SongJiang CO.LTD
指导老师：	李莉
中文关键字：	房地产企业；战略成本管理；竞争优势
英文关键字：	Real estate company；Strategic cost management；Competition advantage
中文摘要：	近年来，中国房地产市场伴随国民经济的良性运转得到了突飞猛进的发展空间，房地产企业在获得大好机遇的同时，企业之间的竞争也日益激烈，竞争内容已经由单一因素的较量上升为资金实力、品牌效应、产品质量及差异化、管理水平等方面全方位的比拼。房地产企业依赖现有的成本管理方式远远不能适应瞬息万变的外部环境，更难以维持竞争优势。房地产企业若要长期稳定发展、维持较高的利润水平、获得一定的竞争优势，必须将战略管理引入成本管理，实施战略成本管理。 本文对战略管理、成本管理和战略成本管理相关理论进行了回顾，以此作为战略成本管理在我国房地产企业应用研究的理论基础。我国房地产企业在成本管理上采用的方式是围绕目标成本的制定与执行展开，包括成本拆分与归集、动态成本分析及调整成本等方面内容，侧重于在建设环节的成本管理，主要通过合同与资金的管理控制来实现。但是这种成本管理存在较大的局限性，而战略成本管理则是对现行成本管理的有效完善，提升了房地产企业的成本管理的水平。战略成本管理从战略的角度出发，对房地产企业生存发展息息相关的土地供应、与房地产开发建设的下游企业、竞争对手等因素进行全面的审视，能够兼顾企业发展的隐性成本管理，通过系统、长期的谋划来持续降低成本进而获取长期的成本优势，进而取得竞争优势。房地产企业实施战略成本管理，应当以价值链分析为工具，包括对行业价值链分析、企业价值链分析以及竞争对手价值链分析，在认真分析企业外部和内部环境的基础上，经过战略环境分析、战略规划、战略的实施和控制、业绩的计量与评价四个环节构成了战略成本管理的流程。房地产企业进行战略成本管理扩大了成本管理的范围，相比传统的成本管理，具有更为广泛的视野，能够用战略的手段降低成本，在激烈的市场竞争中保持竞争优势，提高核心竞争力，同时兼顾与企业的发展阶段和方向相匹配。并以笔者就职的松江房地产公司作为案例，通过对该公司的战略成本管理实施情况，实证分析、研究、证明战略成本管理在我国房地产企业应用中所具备的可行性以及其发挥的重要应用价值。
英文摘要：	Recently, as the good operation of nation’s economy, the Chinese real estate market has been obtaining great developing room. As the same time, the competition between the real estate companies is getting increasingly more drastic. The content of competition has developed from the competition of the single element to that of capital power, brand-effect, product quality, diversity and management level. The real estate company can no longer rely on the current cost-management method to deal with the momently-changing outer circumstances, and it’s more difficult to maintain the competition advantage. The real estate company must introduce strategy management into the cost management, i.e. implementing strategic cost management, if they want to develop on a long run, maintain higher profit level, and stay at a more advantageous position. In this paper, strategic management, cost management and strategic cost management theories are reviewed, as the theory of the application of strategic cost management in domestic real estate companies. The cost management in the approach of real estate companies is built around the development and implementation of target cost to start, including the cost of separation and collection, cost analysis and dynamic aspects of adjustment costs, focusing on cost management in the construction areas, mainly through contract and funds management control to achieve. But there is a big limitation of cost management, and the strategic cost management is an effective improvement of enhancing the real estate company’s cost management level. Strategic cost management is from a strategic point of view, to observe the factors which the real estate business is closely related to survival and development, such as land supply, and real estate development and construction of the downstream business, competitors and other factors, to take the hidden cost into account, to reduce cost and obtain long-term cost advantages through the systematic long-term plan, and then to gain a competitive advantage. The value chain analysis should be based on, industry value chain analysis, value chain analysis and value chain analysis of competitors, in order to implementing strategic cost management in the real estate company. A strategic cost management process is composed of strategic environmental analysis, strategic planning, strategy implementation and control, performance measurement and evaluation. The strategic cost management of real estate companies expands the range of cost management than the traditional one, with a broader vision, and reduces cost in a strategic means, remains competitive in the fierce competition of the market and improves core competitiveness, taking into account the stage of development and direction to match. With the strategic cost management of the author’s working place---SongJiang CO.LTD, to analyzing and studying the case to prove that strategic cost management in Chinese real estate companies applications available in the feasibility and value the important role.
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