Research On The Target Cost Management System Of Real Estate Development Project Design Phase

Under the combined effect of urban land prices, the introduction of the national macro-control policies, a large number of buyers taking a wait-an-see attitude, as well as the factors such as the overall economic growth is slowing, the real estate market showing a “high inventory, high debt, low-profit” situation. Now, in this circumstances the real estate industry is full of challenges, then strategic transformation or internal reform become a strategy to deal with the real estate industry winter. Enhance their basic skills and improve management level, is the only way of the real estate enterprises to seek the path of development. In order to adapt to the change of the real estate industry, the enterprise cost of extensive management to fine management mode, is the important content in the process of cost management.Based on the real estate development project phases and target cost basic theoretical research, this paper selected the design phase as the object, then study on the target cost management system of real estate development project design phase. In this paper, the target cost management system of real estate development project design phase had been divided into three parts: quota design, calculate target cost and target cost decomposition.First, combined with fuzzy clustering analysis method to determine limit design of technical index, the application of value engineering combined with entropy method to determine the limit design cost index; Secondly, artificial and material price index model were applied to target cost estimates, then established the target cost calculation template. Again, in accordance with the “top-down, decompose step by step” plan, the target cost was longitudinally decomposed into contract planning; transversely responsibility target cost in accordance with the organization breakdown structure. Finally, combined with the actual case, the application of the design phase of target cost management system would provide the basis for the actual operation.