The Target Cost Control Study Of A Real Estate Enterprise Group Based On ERP System

The development of China's real estate market has gradually evolved from a stage of extensive profitability to a stage of low-profit real estate development.With the wide application and rapid development of information technology,the traditional cost control model can no longer develop to meet the needs of modern enterprise grouping,specialization,branding and large-scale development.Some information feedback has hysteresis and cannot meet the needs of managers.How to strengthen cost management,improve enterprise efficiency,standardize business processes,reduce enterprise resource consumption,better enable enterprises to participate in market competition,give full play to the cost competitiveness of enterprises,and gain market advantage is the goal that enterprises have been pursuing.Forcing more and more real estate development companies to choose to use ERP.Based on this,this paper thinks about the target cost control of A real estate company in ERP environment,in order to provide reference for other real estate companies.This paper first points out the current development background of the real estate industry,combined with the development of ERP,analyzes the theoretical significance and practical value of cost control based on ERP.Secondly,it introduces the related theories of ERP and real estate cost control,and introduces the theory of target cost method.Then,combined with the actual cost control status and problems of Company A,a detailed analysis is made,and the problems of A company's cost control and information system are pointed out.The main problems in cost control are that the concept of target cost is not clear,the cost management method is imperfect,and the cost control points are not clear.The main problems of the information system are that management has insufficient attention,the informationization process is slow,and information integration is difficult.In response to these problems,the target cost control system is established from the target cost determination,decomposition,implementation,control and assessment using the target cost method,and the cost control points are described in detail.Target cost control is then implemented from the aspects of dynamic cost management,contract management,and fund management.Finally,the implementation of the target cost control implementation notes and the summary and outlook of this article.