The Study On Target Costing Utilization In Real Estate Item Under Macroeconomic Regulation And Control

The paper has first analyzed under the current national macroeconomic regulation and control policy the real estate market present situation, because such as money market and market shift reason and soon reduces the root in view of the real estate enterprise, reduces is the result of faced with the new situation, proposed the property development project cost control regarding real estate enterprise's long-enduring national development and the pressing. At the same time, has analyzed tradition cost control method all sorts of malpractices, pointed out the property development enterprise needs one kind to be effective moreover the highly effective cost control method to carry on the cost control, by adapts the intense market competition, the promotion enterprise's development.Through to the property development each kind of cost analysis, in the multi— analysis cost business planning concept, the method, in the implementation flow foundation, proposed based on cost business planning thought property development enterprise cost control method system, this is one kind aims at "the customer is satisfied' the cost control system.Implements the cost business planning how in view of the real estate enterprise the question.First, has established based on the customer demand housing appraisal target system, and calculates its target with the analytic hierarchy process the weight. Comments the system through this, transforms consumer's latent psychological demand as the plan choice norm for reference. And introduces the housing price compared to the concept, through appraised the housing design proposal the natural price recently to chocse the cost to use the most reasonable plan.Then, through carries on "the hypothesis —decomposition in the design stage to the target cost —to achieve unceasingly—establishes again —" Cyclic control, thus achieved reduces the cost the goal.The customers are exclusive from the price systems in the old method of making a price. The housing development company should carry out a new way."Cost =Price-Profit", which is based on the CTT. The price accepted by the customers should be considered as a determinative factor, which should be used to work out the cost. So the cost can be well controlled.An example is discussed in this thesis to shown the excellent effect of CTT used in the housing development company.