机构地区: 华南理工大学建筑学院亚热带建筑科学国家重点实验室
出 处: 《建筑经济》 2010年第8期105-108,共4页
摘 要: 建立房地产开发企业供应链机构模型,提出基于目标成本管理法和作业成本管理法的房地产企业供应链成本管理方法,并对它的成本管理流程进行详细分析。从微观上可以分析供应链成本形成的基本动因,从宏观上也可以对供应链成本进行有效控制,能将整个供应链中的策划、设计、顾问服务、施工、材料设备采购、销售及物业管理活动联系起来,在时间、成本、质量等方面为顾客提供综合性价比最佳的产品与服务,以赢得市场竞争优势。 This paper establishes a model of supply chain for the real estate enterprises,and combines target cost management and activity-based costing into supply chain cost management.With detailed analysis of the cost man-agement processes we can not only analyze the basic motives of supply chain costs from micro-level,but also control the supply chain costs from macro-level.It can connect planning,design,consultancy services,construction,material and equipment procurement,sales and property management activity on the whole supply chain as a whole,and pro-vide customers with the best quality products and comprehensive services on time,cost and quality,to win market competition.
关 键 词: 房地产开发企业 供应链 成本控制 目标成本 作业成本
领 域: [经济管理]