Research On Target Cost Management Of Real Estate Development Enterprises

In the last twenty years,China's domestic real estate industry has developed rapidly,and the market competition is becoming increasingly fierce.At the same time,with the constant increase of the state's regulation policy on the real estate industry,the profit space of the enterprise is more and more compressed.Therefore,how to keep the profit and ensure that the enterprise is in an invincible position in the fierce competition and improve it This management level has become an urgent strategic requirement.At the same time,we also see that many benchmarking real estate enterprises have achieved good results in the implementation of target cost management,so many benchmarking real estate enterprises think that the management system is one of the more effective cost management methods in the real estate industry,because it pays more attention to the management and control of the cost before,during and after the event.It is aimed at pre-cost planning.But at present,in most of the real estate development enterprises in our country,the target cost management system is still in the stage of exploration and improvement,and there are many problems in practical application to be improved as soon as possible.On the basis of their own actual work experience and the research on the theory of target cost management,the author describes the present situation and existing problems of the target cost management at the present stage through interviews and investigations of the cost management personnel of representative real estate enterprises,so the process of building the target cost management system of real estate enterprises is established.The corresponding solutions are put forward.Finally,through the analysis and research of the project cost management process,the theory and practice are organically combined.The main contents of this paper include the following four parts:The first part describes the competitive environment of domestic real estate enterprises,and also describes the history and status of the research on target cost management at home and abroad,as well as the research methods and contents of this paper.The second part mainly describes the current situation of the actual application of target cost management in real estate enterprises,including the description and analysis of the status of each stage process,as well as the evaluation of some professionals and the main problems in the management of target cost at the present stage.The third part is to study the construction of the target cost management system of real estate enterprises,and creatively put forward the development trend of cost management,two cost management "gas station",three cost guarantee "iron triangle",four cost control "acceleration station",five cost management basic stages;six cost management basic stages;The new idea of the basic principle of cost management.Finally,taking the DZHS project developed by the DZ Real Estate Company as an example,the cost management of the project is described with the real management process and detailed data,and the various management items and the related management processes involved in the actual target cost management process are fully demonstrated.In the process of discussing,this paper puts forward two innovative points,one is to summarize the 1-6 management points of the target cost management system of building real estate enterprises;two,the concept of unbalanced distribution of cost structure is put forward in the planning stage.