Study On Standardization Of Target Costs Management For Real Estate Development Enterprises

With the profit rate of Real estate development enterprises declining,it becomes the focus of real estate enterprises for target cost management as it's a good management style for planning profit.But at present,there are many problems in the target cost management of real estate enterprises in our country,which are mainly formed by the non-standard of target cost management.Therefore,this paper studies on the standardization of the target cost management in the real estate development enterprise,In order to help to achieve standardization of the target cost management,and then improve the level of cost management.At first,this paper makes an analysis of connotation for the target cost management standardization based on the previous research results.The standard mentioned in this paper is not to build a unified standard in the industry,but in the enterprise.This paper aims at the research of standardized methods to help enterprises build their own target cost management standard systemThen,it analyzes the problems of the target cost management through literature review and questionnaire in the paper.And it's due to the unreasonable techniques,imperfect processes and systems,unclear responsibilities and authority,and poor control of key processes.The essence is non-standard management.Therefore,reference to enterprise management standardization system,taking the whole process as the object,the target cost management standardization system is constructed from the technical method,the process system and the organization management.On this basis,this article will lock to 7 aspects through literature review,interviews and questionnaires and the actual situation of enterprises.And it analysis the relationship between the key elements and the core elements of standardization,and also puts forward the research emphasis and the evolution mechanism of each key content.Finally,this paper further studies how to standardize the key content based on the standardization of the target cost management system and the core elements of the key content.This paper studies “how to standardize the key content” through case analysis,comparative analysis and excellent experience summary sublimation.It analyzes the common ways and their advantages and disadvantages,and puts forward some different methods.This paper analysis the applicability of target cost management standardization system,and it should be standardized according to its own situations.Also the paper puts forward the safeguard measures of implementing the standardization system from the organizational and technical aspects.