Research On Cost Management Of HS Real Estate WS Project Based On Target Cost Method

With the rapid development of China's economy,the competition in the real estate industry is also incandescent,the real estate industry companies if they want to improve their level of competition in the industry and will need to be constantly strengthen the management to improve their management ability,improve the management level,and the project cost management is very important in project management module.In the face of severe forms,cost management is not only a simple problem to save costs and increase profits,but also a strategic problem affecting the survival and development of enterprises.Target cost method is in the moment of the more popular a kind of management method in manufacturing industry,the original Japanese Toyota company to control the cost of production put forward the concept,the method also began to gradually applied to other industries,the real estate industry,in particular,more in need of a set of practical and effective cost management methods to improve the level of competition.At first,this paper based on the cost management related literature at home and abroad research,the paper expounds the present state of cost management of the HS real estate,analyzes the problems of cost management and the reasons of the problem,and then based on the HS property WS project implementation process of target cost management as the main line,analysis the WS early development in the design phase of the project target cost management methods,the use of task decomposition(WBS)for target cost setting,through product design optimization,quota design,budget optimization target cost,cost plan and control the implementation of the early stage,and combining the examples demonstrate the applicability of the cost management method;In the project construction stage from the target cost decomposition,the main responsibility of the contract and discusses three aspects of the implementation and control of target cost,and combined with project cost management problems in the construction phase,before in WS project cost management put forward the corresponding improvement program,in order to ensure the implementation of the project cost in the process of data won't appear large deviation;Finally,aiming at the target cost method,some advance measures to promote the management method are put forward,mainly from the establishment of early warning mechanism and the establishment of appraisal system.The main innovation point of this paper is to put forward the theoretical framework of target cost method in the field of real estate cost management.The dynamic cost management is introduced into the theoretical framework of the target cost management method,and the optimization direction is pointed out in the implementation process of the target cost management method.The above model is applied in the real estate project cost management,and the real-time data is monitored by the ERP system platform,and the case analysis is compared and studied.Through the final research shows that in the real estate development project target cost method of cost management,cost management responsibility for decomposition,and on the basis of the responsibility to translate it into different stages and each department staff,to strengthen the employee's sense of responsibility,to strengthen the enterprise cost management,effectively improve the enterprise economic benefit and social benefit.Found target cost method at the same time,through the project practice in the real estate project,there are also some problems in the practical application of combining case analysis on optimization,the corresponding theoretical framework was constructed to apply to the future of real estate project cost management,so as to make the project to maximize profit margins.