Research On Target Cost Management Of Real Estate Company

In the past two decades,China real estate market has developed into a mature stage,which is shown not only by the management means effected over the market from the government side,but also the consumption concept updating by all the residents.Under the circumstances,it will be extremely difficult for real estate enterprises to gain huge profit by nonstandard mode like usual in the past.With the expansion of real estate development scale,the cost management will be playing an important role during the development process and the enterprise will be more competitive with an effective cost control system.Therefore,the cost control management will be the core in the entire business strategy.This paper mainly adopts the method of case analysis,with A real estate company as the research object,studies the current situation of the target cost management system,the main problems and improvement measures.First of all,this paper demonstrates the research background and significance,reviews the domestic and foreign relevant research dynamic,planning the research methods and routes;Second,the comprehensive status shows the target cost management of A real estate company;Again,this paper puts forward the problems existing in the target cost management system of A real estate company and its reasons are analyzed;And then put forward A real estate company suggestion to improve its target cost management system;Finally,the paper summarizes the main research conclusions and innovations and existing research limitations and future research direction.Based on A real estate company's internal control effectiveness evaluation of case analysis,this paper argues that A real estate company target cost management system has many defects,such as: the lack of standard cost management system andsystem,contract payment is happened,cost analysis and assessment are not valued,dynamic cost cannot be accurately,establishment of target cost is difficult to accurately,etc.According to the above problem,this paper puts forward a series of suggestions for improvement.Among them,clear the basic requirement of target cost management system,the improvement of information system platform,and the introduction of value chain activities of target cost management system and other measures for A real estate company and other enterprises of the same type also has important reference value.The innovation of this article firstly is paying special attention in the process of target cost management project design phase,draw lessons from the thought of beforehand control,target cost in the real estate enterprise target cost management process focus on planning and design stage fully consider cost management work.In addition,in this paper,based on the present situation of research,the system of target cost management idea and the value chain theory proposed combining target cost management system of A real estate company improvement suggestions,to further optimize the present stage of target cost has the certain innovation significance and practical value.