房地产开发项目成本管理研究——基于价值链视角

现阶段房地产市场严峻，行业利润经历了井喷式增长之后趋于平稳状态，房地产开发项目过去粗放型的成本管理方式将严重阻碍房地产企业的生存和发展。基于价值链视角，结合价值链理论及价值链成本理论从企业战略层面全方位研究了房地产开发项目的成本管理。对房地产开发项目内部价值链、外部横向价值链、外部纵向价值链进行了分析和梳理；从作业成本、结构性成本、执行性成本 3 个方面提出了房地产开发项目成本驱动因素；并基于房地产开发项目价值链及成本驱动因素的研究构建了价值链视角的房地产开发项目成本管理模型，以实现塑造房地产开发企业市场核心竞争力的目标。

Research on Cost Management of Real Estate Development ProjectsBased on Value Chain Perspective

At present stage，real estate market faces big challenges nationwide，and the industry profits tend to be stable afterexperiencing blowout growth. The extensive cost management mode of real estate development projects in the past will hinder thesurvival and development of real estate enterprises. Based on the value chain ，this paper combines value chain theory and valuechain cost theory to study the cost management of real estate development projects from the perspective of enterprise strategy. Thispaper first analyzes and sorts out the internal value chain，external horizontal value chain and external vertical value chain of realestate development projects. Then this study puts forward the driving factors of cost in real estate development project from activitycost，structure cost and execution cost. Finally，based on the study of value chain and cost drivers of real estate developmentprojects，a cost management model of real estate development projects is constructed from the perspective of value chain to achievethe goal of shaping the core competitiveness of real estate development enterprises in the market.