| With the rapid development of China’s economy with the reform and opening up,the real estate industry has also grown and developed rapidly,and the industrial scale has expanded rapidly.Eventually,at the Central Economic Work Conference(CEWC)in 2016,General Secretary Xi Jinping proposed the market positioning of "housing and living without speculation" for the first time.On this basis,the Ministry of Housing and Urban-Rural Development put forward the goal of "stable land prices,stable housing prices,and stable expectations" Then,many departments successively introduced supporting policies,which greatly affected the operational status of real estate enterprises.Cost management optimization has become a key factor for real estate enterprises to achieve sustainable development,and must be taken seriously and addressed.This thesis takes S Real Estate Company as the research objective and the K project as the research object to analyze the current situation of cost management.By comparing the comprehensive accounting cost data with the preliminary plan version target cost data,it is found that the accuracy of early target cost formulation is low;During the scheme design stage,the cost management department did not participate in the discussion,and the design scheme lacked a cost decision-making process;During the bidding process,there are multiple rounds of bidding by bidding units,resulting in collusion and collusion;During the construction process,the cost management department lacks control over visa changes.This article uses methods such as literature review and case analysis to analyze the problem.This thesis proposes the establishment of a target cost management system as the core,the establishment of reasonable target costs,the decomposition of contract planning,the control of bidding procurement prices,the determination of contract prices through bidding procurement management,the monitoring of contract execution,cost management optimization measures and guarantee measures for dynamic cost management,and practical application in cost management work of K project,ultimately achieving a certain cost management optimization effect.This thesis studies and analyzes the cost management issues of K project in S Real Estate Company,and proposes reasonable measures and suggestions to improve the level of cost management.I hope this paper can provide reference value for cost management in real estate enterprises. |