Study On The Evaluation Of The Cost Management Maturity For Real Estate Project Based On Value Chain

Driven by the national macro-control policies,the competition of the real estate market is increasing,and the development cost of the enterprise is rising,enterprises can only survive with a clear understanding of their own cost management level and continuous optimization.However,different enterprises have different levels of cost management,different people will make different judgments.Therefore,it's of great significance to optimize the cost management by evaluating the level of enterprise cost management rationally.In this paper,through the relevant theoretical research,we found that the value chain theory can achieve a comprehensive analysis of the cost management from a strategic height,and the maturity can be a excellent way to achieve the evaluation of related ability and level.Therefore,based on the analysis of value chain cost management,this paper constructs a maturity model to realize the comprehensive evaluation of the value chain cost management level for real estate project.First of all,this paper analyzes the value chain cost management detailedly from the aspects of internal value activities,external competitors,external suppliers and customers.On the basis of the research on the theory of cost drivers,the paper summarizes nine key cost drivers of the value chain cost management from two aspects of the project and the enterprise,which is the foundation of the following research.Secondly,introducing the project management maturity model,this paper constructs the basic framework of value chain cost management maturity model for real estate project,defines the function orientation and structure design.With the reference to the dimension partition and grade division typical maturity model,the dimension and classification of the model of this paper is carried out.This paper introduces the nine cost drivers to form the internal structure of the model from The following two categories: projects and enterprises,and to guide the enterprise to carry out comprehensive evaluation of cost management maturity,we can judge the level of cost management according to the level of the enterprise.Furthermore,on the basis of the design of the model framework,this paper constructs the preliminary evaluation index system of the value chain cost management maturity for real estate project.What't more,we adopt the questionnaire to obtain the importance score of the index,so as to eliminate the relatively unimportant index.SPSS software was used to test the reliability and validity of the questionnaire to verify the rationality of the index system,and then to determine the final evaluation index system.Finally,this paper evaluates the maturity level comprehensively by different ways according to different levels: Index level-triangular fuzzy number comprehensive evaluation;feature layer-comprehensive evaluation of radar chart;category layer-the improved Analytic Hierarchy Process comprehensive evaluation;target layer-quadrant analysis comprehensive evaluation.Then,combined with specific case,applicating the model in this paper by using the above evaluation methods,and achieving the quantitative evaluation of enterprise cost management,so as to put forward the corresponding improvement suggestions.This study provides a feasible method for the real estate enterprises to carry out cost management evaluation,through the construction of the model can achieve a comprehensive evaluation of the level of cost management,which can be used to improve the cost management level systematically,and also provides a new idea for the research of cost management evaluation.