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MBA毕业论文_基于ERP的A房地产公司目标成本控制研究DOC

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文本描述
中国房地产市场的发展逐步从广泛盈利的开发阶段到低利润的房地产开发 产业阶段。在信息技术的广泛应用和快速发展下,传统的成本控制模式已经不能 再发展满足现代企业集团化、专业化、品牌化和大规模发展的需要。有些信息反 馈存在滞后性,不能满足管理者的需求。如何加强成本管理,提高企业效率,规 范业务流程,降低企业资源消耗,更好地使企业参与市场竞争,充分发挥企业的 成本竞争力,并获得市场优势,是企业所一直追寻的目标,这也迫使越来越多的 房地产开发公司选择使用 ERP。本文基于此,对 ERP 环境下 A 房地产公司目标 成本控制问题进行多方面思考,以期为其他房地产公司提供借鉴。 本文首先指出了房地产行业目前发展背景,结合 ERP 的发展,分析了基于 ERP 的成本控制的理论意义和实践价值。其次介绍了 ERP 以及房地产成本控制 的相关理论,着重介绍了目标成本法相关理论。随后结合 A 公司实际成本控制 现状、问题进行详细分析,指出了 A 公司成本控制和信息化系统存在的问题。 成本控制方面的主要问题在于目标成本概念不明晰、成本管理方法不完善、成本 控制要点不明确;信息化系统的主要问题在于管理层重视程度不够、信息化进程 缓慢、信息化整合困难。针对这些问题,采用目标成本法从目标成本的确定、分 解、落实、控制和考核方面来建立目标成本控制体系,并对成本控制要点进行详 细说明。随后从动态成本管理、合同管理、资金管理方面来实施目标成本控制。 最后阐述目标成本控制实施注意事项并对本文进行总结与展望。 关键词:房地产;ERP;成本控制;目标成本法II Abstract The development of China's real estate market has gradually evolved from a stage of extensive profitability to a stage of low-profit real estate development. With the wide application and rapid development of information technology, the traditional cost control model can no longer develop to meet the needs of modern enterprise grouping, specialization, branding and large-scale development. Some information feedback has hysteresis and cannot meet the needs of managers. How to strengthen cost management, improve enterprise efficiency, standardize business processes, reduce enterprise resource consumption, better enable enterprises to participate in market competition, give full play to the cost competitiveness of enterprises, and gain market advantage is the goal that enterprises have been pursuing. Forcing more and more real estate development companies to choose to use ERP. Based on this, this paper thinks about the target cost control of A real estate company in ERP environment, in order to provide reference for other real estate companies. This paper first points out the current development background of the real estate industry, combined with the development of ERP, analyzes the theoretical significance and practical value of cost control based on ERP. Secondly, it introduces the related theories of ERP and real estate cost control, and introduces the theory of target cost method. Then, combined with the actual cost control status and problems of Company A, a detailed analysis is made, and the problems of A company's cost control and information system are pointed out. The main problems in cost control are that the concept of target cost is not clear, the cost management method is imperfect, and the cost control points are not clear. The main problems of the information system are that management has insufficient attention, the informationization process is slow, and information integration is difficult. In response to these problems, the target cost control system is established from the target cost determination, decomposition, implementation, control and assessment using the target cost method, and the cost control points are described in detail. Target cost control is then implemented from the aspects of dynamic cost management, contract management, and fund management. Finally, the implementation of the target cost control implementation notes and the summary and outlook of this article. Key words: Real Estate; ERP; Cost Control; Target Cost MethodIII 目 录 摘要..............................................................................................................................I Abstract......................................................................................................................... II 目 录...........................................................................................................................III Contents........................................................................................................................VI 第一章 绪论.................................................................................................................1 1.1 研究背景和意义............................................................................................1 1.1.1 研究背景.............................................................................................1 1.1.2 研究目的.............................................................................................1 1.1.3 研究意义.............................................................................................2 1.2 国内外研究现状............................................................................................2 1.2.1 房地产企业成本控制方面研究现状.................................................2 1.2.2 ERP 发展方面研究现状.....................................................................4 1.2.3 国内外研究评述.................................................................................6 1.3 研究思路、内容、方法及创新点................................................................6 1.3.1 研究思路.............................................................................................6 1.3.2 研究内容.............................................................................................7 1.3.3 研究方法.............................................................................................8 1.3.4 创新点.................................................................................................8 1.4 本章小结........................................................................................................8 第二章 相关概念和理论概述.....................................................................................9 2.1 ERP 概述........................................................................................................9 2.1.1 ERP 的概念及发展历程.....................................................................9 2.1.2 ERP 核心管理思想.............................................................................9 2.1.3 基于 ERP 的成本控制优势..............................................................10 2.2 成本控制理论..............................................................................................11 2.2.1 成本控制的概念...............................................................................11 2.2.2 成本控制的原则...............................................................................11 2.2.3 成本控制的内容...............................................................................12 2.3 目标成本管理概述......................................................................................12 2.3.1 目标成本管理的基本原理...............................................................12IV 2.3.2 目标成本管理流程...........................................................................13 2.3.3 目标成本控制评价指标...................................................................14 2.3.4 目标成本控制评价方法...................................................................14 2.4 房地产企业成本控制和 ERP 构成.............................................................15 2.4.1 房地产企业成本控制概念及成本构成...........................................15 2.4.2 房地产企业 ERP 特点和功能模块..................................................16 2.5 本章小结........................................................................................................18 第三章 A 房地产公司成本控制现状及原因分析………………………………….19 3.1 A 房地产公司简介及成本核算现状..........................................................19 3.1.1 A 房地产公司简介...........................................................................19 3.1.2 A 房地产公司成本核算现状...........................................................19 3.2 A 房地产公司成本控制及信息化系统存在的问题..................................20 3.2.1 A 房地产公司成本控制存在的问题...............................................20 3.2.2 A 房地产公司信息化系统存在的问题...........................................21 3.3 A 房地产公司成本控制问题的原因分析..................................................22 3.3.1 内部原因............................................................................................22 3.3.2 外部原因............................................................................................23 3.4 本章小结.......................................................................................................23 第四章 基于 ERP 的 A 房地产公司目标成本控制体系构建...................................24 4.1 ERP 管理系统的建立...................................................................................24 4.1.1 ERP 系统的规划方法........................................................................24 4.1.2 ERP 系统主要工作思路....................................................................25 4.2 目标成本的确定..........................................................................................25 4.2.1 目标成本的预测...............................................................................25 4.2.2 目标成本的制定...............................................................................26 4.3 目标成本的分解............................................................................................26 4.3.1 目标成本在成本构成维度的分解....................................................26 4.3.2 目标成本在工作维度的分解............................................................27 4.3.3 目标成本在组织维度的分解............................................................27 4.3.4 目标成本在时间维度的分解............................................................27 4.4 目标成本的控制............................................................................................28 4.4.1 土地成本的控制...............................................................................28 4.4.2 前期工程费用的控制.......................................................................28 4.4.3 工程建设费用的控制.......................................................................29V 4.4.4 销售费用的控制...............................................................................30 4.4.5 管理费用的控制...............................................................................30 4.4.6 财务费用的控制...............................................................................31 4.5 目标成本的考核............................................................................................32 4.6 本章小结.........................................................................................................33 第五章 基于 ERP 的 A 房地产公司目标成本控制实施...........................................34 5.1 A 公司基于 ERP 的目标成本控制实施简述.............................................34 5.2 基于 ERP 的 A 房地产公司目标成本控制具体实施................................34 5.2.1 基于 ERP 系统目标成本管理实施..................................................34 5.2.2 A 公司基于 ERP 的动态成本管理..................................................37 5.2.3 A 公司基于 ERP 的合同管理..........................................................39 5.2.4 A 公司基于 ERP 的资金控制..........................................................42 5.3 A 房地产公司基于 ERP 目标成本控制实施注意事项.............................46 5.3.1 健全成本控制机制...........................................................................46 5.3.2 加强员工成本控制意识...................................................................46 5.3.3 规范相关业务流程...........................................................................47 5.3.4 注重成本控制文化建设...................................................................47 5.4 实施成效和启示..........................................................................................48 5.4.1 决策组织能力提升...........................................................................48 5.4.2 员工工作效率提高...........................................................................48 5.4.3 公司经济效益改善...........................................................................49 5.5 本章小结.......................................................................................................49 第六章 总结与展望...................................................................................................51 6.1 总结..............................................................................................................51 6.2 展望..............................................................................................................52