[1]李杰,吴梦玫.营改增条件下材料采购管理成本的对比分析——以房地产企业为例[J].福建工程学院学报,2018,16(04):391-395.[doi:10.3969/j.issn.1672-4348.2018.04.017]
 LI Jie,WU Mengmei.Comparative analysis of the cost of material purchase management under the policy of “Business Tax to VAT”:Taking real estate enterprises as an example[J].Journal of FuJian University of Technology,2018,16(04):391-395.[doi:10.3969/j.issn.1672-4348.2018.04.017]
点击复制

营改增条件下材料采购管理成本的对比分析——以房地产企业为例()
分享到:

《福建工程学院学报》[ISSN:2097-3853/CN:35-1351/Z]

卷:
第16卷
期数:
2018年04期
页码:
391-395
栏目:
出版日期:
2018-08-25

文章信息/Info

Title:
Comparative analysis of the cost of material purchase management under the policy of “Business Tax to VAT”:Taking real estate enterprises as an example
作者:
李杰吴梦玫
福建工程学院管理学院
Author(s):
LI JieWU Mengmei
School of Management, Fujian University of Technology
关键词:
甲供材料包工包料 显性成本 隐性成本
Keywords:
materials supplied by Party A contract for labor and materials explicit cost hidden cost
分类号:
F299.23;TU723
DOI:
10.3969/j.issn.1672-4348.2018.04.017
文献标志码:
A
摘要:
房地产开发项目的材料成本管理是行业的热点问题,控制建筑材料采购管理成本的支出是成本管理的重要方面。根据采购管理成本实际发生情况重新对材料成本构成进行划分,针对“甲供材料”和“包工包料”两种材料供应方式,从实施“营改增”后税负的影响分析计算出临界点,并以此为前提对调整后的材料成本构成所涉及到的采购管理成本进行对比分析,得出房地产企业采用“甲供材料”和“包工包料”两种不同材料供应方式的前提条件。
Abstract:
The material cost management of real estate development projects is a hot issue in the industry; controlling the expenditure of construction material purchase management cost is an important aspect of costmanagement. The material cost composition was redivided according to the actual occurrence of the purchase management cost. In view of the two material supply methods, i.e., “materials supplied by Party A” and “contract for labor and materials”, the critical point was calculated from the impact of the tax burden after the implementation of “business tax to VAT” reform.Based on this, a comparative analysis was conducted on the purchase management cost involved in the adjusted material cost composition. The preconditions were concluded for a real estate enterprise to adopt the two different materials supply methods.

参考文献/References:

[1] 段睿敏. X房地产开发公司的建筑材料采购管理策略研究[J].住宅与房地产, 2017(10): 128-132.
[2] 禹永龄. 合同管理中材料采购成本控制研究[J]. 交通建设与管理, 2014(7): 177-181.
[3] 苏虎威. 建筑材料成本控制研究[J]. 山东工业技术, 2016(7): 125-128.
[4] 常春光, 尹凯. 施工阶段工程造价动态控制研究[J]. 沈阳建筑大学学报(社会科学版), 2014(1): 60-65.
[5] 王红春, 刘帅. 大数据环境下建筑供应链采购模型及仿真研究[J]. 工程管理学报, 2017(12): 11-16.
[6] 蔡广毡, 徐仲平. EPC总承包模式与传统模式比较分析——基于交易成本理论[J]. 建筑经济, 2013(10): 59-61.
[7] 包燕金. “营改增”后房地产企业对甲供材选择的探讨[J]. 中国集体经济, 2017(12): 76-77.

更新日期/Last Update: 2018-08-25