在建筑业转型升级和高质量发展的大背景下，随着国内装配式结构的持续推广和和普遍应用，装配式装修这一优质、环保的现代装修方式也逐渐受到了市场的广泛关注和政策支持。然而，我国装配式装修的发展仍处于初级阶段，房地产企业作为推动其发展的主要力量，对其应用与实践的积极性并不高，同时对其效益的系统性认知和理解也还有待提升。为进一步推动装配式装修的发展，从房地产企业的角度出发，深入研究装配式装修在新建商品住宅领域的综合效益及实施范围就显得尤为重要。 论文广泛总结了国内外装配式装修的应用与发展现状，以及相关的效益评价文献，并对装配式装修的特性以及与传统装修相比的优劣进行了全面分析。通过将装修项目实施阶段的成本细化为设计—采购—施工—维护四个关键阶段，构建了装配式装修的增量成本指标体系和量化分析模型。结合文献研究和专家意见，全面识别并建立了以经济、环境、社会和技术效益为维度的装配式装修全面增量效益指标体系及量化分析模型，并以此为基础，从房地产企业的视角出发，进而形成了适用于房地产企业的增量效益指标体系及量化分析方法。基于此，选取Y项目为案例，运用所构建的增量成本与增量效益指标体系及相应的量化分析方法，结合基于联合分析法的市场调研，深入研究了不同装修方案的成本效益差异，提出了符合当前行业发展现状的装配式装修实施范围策略。 论文研究结论显示，当前装配式装修尚处于发展初级阶段，其综合成本尚未实现规模经济，使得全面应用于新建商品住宅的成本效益相对有限。然而，部分采用装配式装修与传统装修的组合方案能显著提升综合效益，加快销售回款速度，降低投资风险，为房地产开发企业带来更高的投资回报和市场竞争力，展现了装配式装修在新建商品住宅领域的战略价值和应用潜力。据此，论文提出了针对房地产企业的装配式装修发展策略及相关政府政策的改进建议。 论文的研究丰富和发展了装配式装修的理论及实践案例，为政府及行业推进装配式装修的发展提供了决策参考，为房地产企业面对多样化的装修选择提供了科学的决策支持和实践参考，具有重要的实践意义。关键词：商品住宅；装配式装修；增量成本；增量效益；实施范围

Under the background of the transformation and high-quality development of the construction industry, with the continuous promotion and widespread application of prefabricated structures in the domestic sector, assembled decoration, as a high-quality and environmentally friendly modern decoration method, has gradually attracted widespread attention and policy support from the market. However, the development of assembled decoration in China is still in its infancy. As the main force driving its development, real estate enterprises do not show high enthusiasm for its application and practice. At the same time, there is still room for improvement in their systematic understanding and cognition of its benefits. To further promote the development of assembled decoration, it is particularly important to conduct in-depth research on the comprehensive benefits and implementation scope of assembled decoration in the field of new commercial housing from the perspective of real estate enterprises. This paper extensively summarizes the application and development status of assembled decoration both domestically and internationally, as well as related literature on benefit evaluation. It conducts a comprehensive analysis of the characteristics of assembled decoration and its advantages and disadvantages compared to traditional decoration. By subdividing the cost of decoration projects into four key stages: design, procurement, construction, and maintenance, a system of incremental cost indicators and a quantitative model for assembled decoration are constructed. Based on literature research and expert opinions, a comprehensive system of incremental benefits indicators for assembled decoration, covering economic, environmental, social, and technical aspects, is identified and established. Utilizing this system as the foundation and starting from the perspective of real estate enterprises, a set of incremental benefits indicators and quantitative analysis methods applicable to real estate enterprises is developed. Based on this, the Y project is selected as a case study to explore the cost-effectiveness differences of different decoration schemes using the constructed incremental cost and benefit indicator system and corresponding quantitative analysis methods, combined with market research based on conjoint analysis. The paper proposes an implemented scope strategy for assembled decoration that is in line with the current industry development status. The research conclusions demonstrate that assembled decoration is still in its initial stages of development, with its comprehensive costs not yet benefiting from economies of scale, resulting in limited cost-effectiveness when fully applied in new commercial residential projects. However, partial use of assembled decoration in combination with traditional decoration significantly enhances overall benefits, accelerates sales revenue return, reduces investment risks, and delivers higher investment returns and competitive advantage for real estate development companies, illustrating the strategic value and application potential of assembled decoration in new commercial residential areas. Based on these findings, the paper proposes development strategies for assembled decoration tailored for real estate companies and suggests improvements to relevant government policies. The paper enriches and develops the theory and practical cases of assembled decoration, providing decision-making references for the government and industry to promote the development of assembled decoration, and offering scientific decision support and practical references for real estate enterprises facing diversified decoration choices, with significant practical significance.Keywords: Commercial Housing; Assembled Decoration; Incremental Cost; Incremental Benefits; Implementation Scope