JT Real Estate Development Project Cost Control Case Study

At present,the reform of state-owned enterprises to carry out in full swing,with the deep reform of state-owned enterprises work around the city longitudinal development,many local state-owned financing platform companies are facing "platform" transformation,reduce the government's "blood transfusion",and stronger "blood" function,the market competition,but with the financing platforms of big department the market competitiveness of state-owned enterprises is weak,and the management level,the system construction is not conform to the requirements of the market,relying on government resource advantage to win in the fierce market competition.On the other hand,given the characteristics of local state-owned enterprises,relying on deep government resources(such as land resources,administrative channels,etc.),this determines that the main battlefield of market-oriented business competition is the real estate industry.The high return of real estate projects,good market has become the focus of this year's economic,but for this kind of "rookie",in the transformation of state-owned enterprises,a lot of problems exist in the construction of real estate projects often,high cost of high quality projects tend to last the awkward,benefit is bad,this is not only unfavorable to the management benefit of enterprise itself development,increase the transformation of the risk of failure,also does not comply with the relevant local assets supervision departments "assurance of state-owned assets value-added value" of the basic principles.This paper takes the project A of JT company,A wholly-owned real estate development enterprise affiliated to the state-owned assets supervision and administration commission of A prefecture-level city in the pearl river delta as A case study,combines the characteristics of the "de-platforming" transformation period of state-owned enterprises,and explores the practical significance of target cost method in the project development of state-owned real estate enterprises in the transformation.The main ideas and methods: using the theory of target cost for A project target cost calculation,and then combined with the project construction link,process to estimate the target cost of vertical decomposition,according to JT real estate company's departments,set up horizontal decomposition and allocation,personnel,architecture,and analyzes the cost structure finally concluded that the risk of cost control and cost out of control points.Through further investigation and evidence collection through the interview method,the existing problems of three levels of project cost measurement in advance,control and implementation in the event,and feedback in the post-evaluation were found out based on the target cost method.In view of the existing problems,combined withthe enterprise's top-level design,system construction,accounting methods and other aspects to find the causes.A target cost method in such special transformation of state-owned enterprises has very important practical significance,the last around their clinging to the tender specification,purchase specification,introducing information system,some Suggestions of perfecting the incentive mechanism,and further lead to the transformation of state-owned enterprises and state-owned assets supervision and administration department of the enlightenment,for the same type of and in the transformation of state-owned enterprises and stakeholders to provide the reference.