Study On Target Cost Management Of Real Estate Project

Along with the Chinese currency housing reform system implementation, the real estate profession welcomed to unfold the recent development opportunity, becomes favorite for investors which the multitudes of people approached. Because it's characteristic is possession of guarantees the value, the increment, the long-term use, the massive investments. The real estate industry becomes the Chinese economy one of three big industries. But, the real estate market competition is also intense day by day, the profit space gradually reduces, enhanceing the cost management level of real estate business becomes the survival and the development crucial factor in the intense market competition.The project target cost management of real estate enterprise is humanist, the attention product and the product design, initiative, comprehensive, the entire life cycle cost management. under management information system assistance and applying target cost management is in addition advantageous to The real estate enterprise to accumulate own management information and to wins enterprise itself profit and the social efficiency .In the competitive market angle, this paper uses judgment market comparison test based on Fuzzy Comprehensive Evaluation to forecast the sell price. Then, according to selling price and forecast goal profit, we established the real estate enterprise development project target cost. In the design stage, the construction stage and the saled and maintenance stage ,the application of value engineer principle enhances the development product the function, gradually has extrudedthe target cost, and fully considered the customer demand in the market. The target cost was put into each responsibility center by the responsibility target cost form. The enterprise actual cost and the responsibility target cost were calculated by Activity Based Costing. In addition, under management information system assistance, the real estate enterprise enhances the cost management, and truely the profit-maximization is realized.