Research On Application Of The Target Cost Dynamic Management Theory In The Real Estate Project

With the development of the real estate industry mature gradually, the market competition increasingly fierce and tightening regulation of real estate policies promulgated, high profit and high reward era disappear in real estate gradually. In order to survival and development, cost management has become the development and management of key work. Controlling the development cost of real estate projects is the fundamental guarantee of survival and development of real estate enterprises. Besides it is the maximize profit of real estate development project. The good economic efficiency most effectively guarantee is obtained.Firstly, this paper introduces the theory, process and the characteristics of target cost management method. In the study of dynamic cost management, the analysis warning model is established through multistage earned value method in the dynamic cost management. And it is used to test the rationality of the target cost and achieve the role of real-time dynamic management of project cost.In this paper, the dynamic cost management theory is used to analyze the weaknesses and points of various stages of cost management through the decision-making phase of the project, design phase, bidding stage, implementation stage and post evaluation stage of field research on the real estate project. The earned value method is used to test the actual effect and save dynamic cost management in every stage of cost controlled. It achieves dynamic measure and control project cost objective in general. Finally, the evaluation and analysis of the whole project verify the dynamic cost control bidirectional warning model in the whole project cost saving effect and target cost setting.The empirical study plays an important role in the implementation of target cost dynamic management application in the enterprise. And it plays a certain strategic importance for enterprises to survive in the fierce competition environment and development. At the same time, I hope the created dynamic cost management warning model play a guiding role of theory in the dynamic cost control system construction in the future and real estate dynamic cost theory study in this paper.