摘要
供应链环境下,传统的房地产成本控制体系发生了重大变化。分析房地产供应链成本的概念、构成及房地产供应链的结构模型,构建房地产供应链的成本控制体系。成本控制体系始于成本核算体系,终于成本优化体系,包括主体、对象、方法、目标等要素;成本控制方法是成本控制体系的核心内容,目标成本法不失为一种有效的控制方法;供应链环境下各种理论方法日渐成熟,应注重房地产供应链成本控制方法的集成和扩展。
In the supply chain environment,the traditional real estate cost control system has undergone major changes.This article analyses the concept of real estate supply chain costs,composition and structure of the supply chain model of the real estate,and constructs real estate supply chain cost control systems.Cost control system begins from cost accounting system,and finally comes to cost-optimized system,including subject,object,methods,goals and other factors.Cost control system is the core content,and target costing is an effective control method.While various theoretical methods of supply chain environment become mature,the integration and expansion of cost control of real estate supply chain should be focused on.
出处
《湖南财经高等专科学校学报》
2010年第6期116-119,共4页
Journal of Hunan Financial and Economic College
关键词
房地产开发企业
供应链成本
成本控制
目标成本
real estate development enterprise
supply chain costs
cost control
target cost
