I 摘要 随着我国房地产市场的迅猛发展以及人们生活质量的提升，物业行业快速发 展壮大，催生了许多中小物业服务企业。物业行业属于劳动密集型行业，其人工 成本占相当大的比例，由于当前用工成本急剧上涨，导致其经营成本也随之上升， 这势必影响物业服务企业的经济效益和可持续发展。如何有效控制成本成为当前 物业服务企业亟待解决的问题。 本文以物业服务企业为研究对象，运用层次分析法与模糊综合评价法，对物 业服务企业的成本控制有效性进行了深入探讨并提出了提升成本控制有效性的相 关对策。研究认为，物业企业成本控制有效性的影响因素可以归纳为六个方面， 包括企业内部人员结构、业主综合素质、企业组织制度效率、企业管理水平、服 务成本以及成本全过程管理，共18个影响因素，以其为评价指标构建成本控制有 效性评价模型可对物业企业的成本控制情况进行评价，针对评价结果提出了优化 企业内部人员结构、完善组织制度、加强管理技术应用、降低物业服务成本以及 加强全过程成本控制等提高物业企业成本控制有效性对策。完善有效的成本控制 评价和对策不仅能帮助企业做出正确的经营决策，还提高了物业企业的运行效率 与经济效益，同时也对其他行业成本控制问题具有一定借鉴意义。 关键词：物业服务企业；成本控制有效性；层次分析法；模糊综合评价法 Abstract II Abstract WiththerapiddevelopmentofChina'srealestatemarketandtheimprovementof people'squalityoflife,thepropertyindustryhasgrownrapidly,givingbirthtomany smallandmedium-sizedpropertyservicecompanies.Thepropertyindustryisa labor-intensiveindustry,anditslaborcostsaccountforalargeproportion.Duetothe currentsharpriseinlaborcosts,itsoperatingcostshavealsorisen,whichwill inevitablyaffecttheeconomicbenefitsandsustainabledevelopmentofpropertyservice companies.Howtoeffectivelycontrolcostshasbecomeanurgentproblemforproperty servicecompanies. Thisarticletakespropertyservicecompaniesastheresearchobject,andusesthe analytichierarchyprocessandfuzzycomprehensiveevaluationmethodtodeeply discusstheeffectivenessofcostcontrolofpropertyservicecompaniesandproposes relevantcountermeasurestoimprovetheeffectivenessofcostcontrol.Theresearch believesthattheinfluencingfactorsoftheeffectivenessofcostcontrolofproperty companiescanbesummarizedintosixaspects,includingtheinternalpersonnel structureofthecompany,thecomprehensivequalityoftheowners,theefficiencyofthe organizationsystem,themanagementleveloftheenterprise,thecostofservices,and themanagementoftheentireprocessofcosts,atotalofeighteeninfluencingfactors. Usingitasanevaluationindextoconstructacostcontroleffectivenessevaluation modelcanevaluatethecostcontrolofpropertycompanies.Basedontheevaluation results,thecountermeasurestoimprovetheeffectivenessofcostcontrolareput forward,suchasoptimizingtheinternalpersonnelstructureoftheenterprise,improving theorganizationalsystem,strengtheningtheapplicationofmanagementtechnology, reducingthecostofpropertyservices,andstrengtheningthecostcontroloftheentire process.Costcontrolevaluationandcountermeasureswhichareperfectandeffective cannotonlyhelpenterprisesmakecorrectoperatingdecisions,butalsoimprovethe operationalefficiencyandeconomicbenefitsofpropertycompanies,andalsohave somereferencesignificanceforcostcontrolissuesinotherindustries. Keywords:PropertyServicesEnterprises;Costcontroleffectiveness;AHP;Fuzzy ComprehensiveEvaluation 目录 I 目录 摘要........................................................................................................................I Abstract.....................................................................................................................II 第1章绪论.............................................................................................................1 1.1研究背景与意义........................................................................................1 1.1.1研究背景.........................................................................................1 1.1.2研究意义.........................................................................................2 1.2国内外研究综述........................................................................................3 1.2.1企业成本控制有效性的国内外研究现状.....................................3 1.2.2企业成本控制评价的国内外研究现状.........................................8 1.2.3企业成本控制有效性及其评价研究简评...................................10 1.3研究方法与创新点..................................................................................10 1.3.1研究方法.......................................................................................10 1.3.2论文创新点...................................................................................11 1.4研究内容与技术路线..............................................................................11 1.4.1研究内容.......................................................................................11 1.4.2技术路线.......................................................................................12 第2章物业企业成本控制有效性影响因素分析...............................................13 2.1物业企业成本控制有效性的内涵与判别标准......................................13 2.1.1物业企业的界定...........................................................................13 2.1.2物业企业管理业务的种类及特征...............................................13 2.1.3物业企业服务成本控制有效性的内涵及其判别标准...............14 2.1.4当前物业企业成本控制中存在问题分析...................................15 2.2物业企业成本控制有效性的影响因素..................................................17 2.2.1企业内部人员结构.......................................................................17 2.2.2业主综合需求水平.......................................................................19 2.2.3企业组织制度效率.......................................................................20 2.2.4企业管理水平...............................................................................21 2.2.5成本全过程管理...........................................................................22 2.3本章小结..................................................................................................23 第3章物业企业成本控制有效性评价体系构建...............................................24 目录 II 3.1研究设计与数据分析..............................................................................24 3.1.1研究设计.......................................................................................24 3.1.2数据分析.......................................................................................25 3.2物业企业成本控制有效性指标体系设计..............................................31 3.2.1设计原则.......................................................................................31 3.2.2指标选取.......................................................................................31 3.2.3指标权重的计算...........................................................................32 3.3评价方法的确定......................................................................................37 3.4模糊综合评价法的应用..........................................................................37 3.5本章小结..................................................................................................38 第4章提升物业企业成本控制有效性策略.......................................................39 4.1优化企业内部人员结构..........................................................................39 4.1.1加大聘任力度，提高专业人员占比...........................................39 4.1.2强化专业培训，提升从业人员的综合素质...............................40 4.1.3加强绩效管理，降低员工的离职率...........................................41 4.2完善组织制度..........................................................................................42 4.2.1明确职责划分，优化组织结构...................................................42 4.2.2强化制度意识，完善管理制度...................................................42 4.2.3健全监督机制，规范员工行为...................................................43 4.3提高企业的管理水平..............................................................................44 4.3.1加大精细化管理力度，营造精细化管理