高存貨週轉率與工程品質關係之探討 : 以大陸營建業公司為例

Abstract

摘要 房產企業為加速房屋銷售量，往往藉由追求高存貨周轉率來達成目標，在經過深入瞭解後發現這現象造成了許多所謂的“豆腐渣”工程，企業偷工減料節省完 工時間造成的不良工程品質帶來許多死傷災害，此一問題值得我們深入研究，所以本論文主要研究目的是想分析營建業工存貨周轉率對工程品質的影響。該論文為個案探討方式以大陸營建業公司「碧桂園」與「萬科」為例，藉由比較兩家銷售策略不同的公司剖析利弊，研究結果顯示提高存貨周轉率雖能增長業績，但企業須多方考量有限度的提高，不應該一昧為求利益而忽略工程品質，況且高存貨周率並非增加銷售的唯一辦法，企業應認清提高收銷售的最好方法便是維持優良的品質，如何在存貨周轉率與工程品質間達到平衡點兩者兼顧應由企業視經營況狀各自把持，惟大陸地緣廣大，一二線城市及三四線城市有所差異，該分析結果可能不足以代表整個中國大陸，但分析過程仍然可以提供給各房產企業、投資者及買房者等等做為有效的參考資料。

Abstract In order to shorten the housing sales cycle, many real estate companies tend to pursue the high inventory turnover. After preliminary understanding and discussion, our group found this phenomenon has led to many jerry-built projects. For instance, many companies may shorten completion cycle by cutting corners and this might cause many construction accidents. Therefore, our group decided to delve into the above problem.

The main purpose of this paper is to analyze the impact of construction industry inventory turnover rate on project quality. This paper takes the form of a case study and our group take two mainland construction companies ("Country Garden" and "Vanke" ) as example.

The result of the research shows that although there is an increase in the sales and revenue after increase inventory turnover, enterprises should also have a multi-faceted consideration and should make sure the growth is within a certain range. They should not ignore the quality of engineering for the sake of profit. Moreover, increase inventory turnover is not the only way to increase sales. Enterprises should recognize that the best way to increase sales is to maintain good quality. The way to achieve a balance between inventory turnover and engineering quality should be determined by the company depending on the operating conditions. Because of the vast territory of Mainland China, there will be a difference between First-tier cities and other ordinary cities. The results of this research may not be sufficient to represent the entire mainland China, but the analysis process can still be provided to real estate companies, investors and buyers as an effective reference.