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Study On Cost Control Of C Real Estate Company From The Perspective Of Supply Chain

Posted on:2021-05-19Degree:MasterType:Thesis
Country:ChinaCandidate:J Y WangFull Text:PDF
GTID:2439330602980493Subject:Accounting
Abstract/Summary:PDF Full Text Request
Real estate industry as an important part of national economic development has been developing rapidly in recent years,countries in order to promote stable and healthy development of the real estate market,always adhere to the "house is used to live,not to fry" position,the full implementation of long-term management control system for city ShiCe,etc,the development of real estate enterprises face new problems and challenges during the adjustment period.Talent introduction strategy as the shaanxi province in recent years,the real estate market to heat up,once in house prices rose too fast market conditions,to stabilize the market and the government introduced a purchase,price fixing,restricted,limited credit policy,make the development of real estate enterprises in should the situation,the domestic real estate enterprise development put forward higher requirements.C real estate company as a small and medium-sized real estate enterprises,faced with the double test of market and enterprise management,only by the internal cost control to obtain greater profit space have been unable to gain market competitiveness,the current market competition from the competition between enterprises to the supply chain competition,through the whole supply chain strategic cooperation to reduce costs,achieve win-win situation.The work of this paper is as follows: based on the investigation of the actual work of C real estate company and the study of a large number of relevant literatures,the problems and causes in the cost air control of C real estate company are explored based on the actual situation of C real estate company.The study found that C's procurement suppliers cover a wide range of areas and pay insufficient attention to supplier relationship management,resulting in low procurement efficiency and uneven quality of materials and equipment.The division of operation center in construction stage is not clear,so the specific development cost cannot be fully and accurately understood.In the process of cost of sales control,capital collection declined and commission cost of sales agents was higher.Based on the theory of supply chain management,the supply chain model of real estate project is constructed,and the cost in the whole development process of real estate is reclassified from the perspective of suppliers,manufacturers,sellers and customers,and the optimization and improvement plan is designed for each link of cost control.The entropy weight method is used to carry out scientific selection and relationship management for suppliers.In the construction stage,through the application of activity-based costing,the traditional cost accounting control method is improved,including the specific measures of cost control in the sales link.Finally,the paper chose the above cost control concept,application practice in C company A project cost control,and carries on the analysis,establish A good supply chain partnership,refine the internal cost control,supply chain synergies,reduce transaction cost,maximum limit to control the cost,examine the rationality and scientific nature,the design scheme and plan implementation safeguard measures are put forward.The research and conclusions of this paper have a guiding effect on the cost control of C real estate company from the perspective of supply chain,and also have certain reference and reference significance for other real estate companies.
Keywords/Search Tags:Real estate enterprise, Supply chain, Cost control, Activity-based costing
PDF Full Text Request
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