| In recent years,the state has introduced a series of real estate regulation policies:in 2016,it put forward the idea of "no speculation on housing",in 2020,it proposed "three red lines",and in 2021,it will continue to strengthen the positioning of "no speculation on housing" and "three stability".....The real estate market has entered a period of accelerated adjustment.Stricter regulation of the industry and changes in the development environment of the industry have slowed down the growth rate of real estate companies,reduced profits,marked differentiation,and intensified competition.Major real estate companies realize that relying on capital operation and extensive management mode can no longer adapt to the current environment.Only by transforming their business models,improving their refined management capabilities,and seeking benefits from management can they better enhance their competitiveness and cope with industry changes.For real estate development enterprises,strengthening the cost management ability and improving the cost management efficiency is the direct way to enhance the profitability and anti-risk ability of the enterprise.means.This paper adopts the method of case study,uses the theory of target cost management,and combines the methods of dynamic cost control and responsibility cost management,from the three stages of the project before,during and after the project,to analyze the problems and causes of the current cost management of the project of S company A.This paper analyzes that there are four problems:Improper decomposition of target cost preparation,frequent visa changes and cost overruns,the construction period is extended and the capital cost is rising,and non-value added jobs are ignored.Through the analysis,it is concluded that the causes of these problems are due to four reasons:The lack of cost control in the early stage of the project,delayed approval of visa changes in the project,unclear responsibility assessment of cost evaluation after the event,and lack of linkage of dynamic costs in each link.In view of the reasons,this paper build a frame in order to solve the problems: First,Optimize target cost management,;Second,realize dynamic and effective control;Third,establish the feedback system of liability cost assessment after the event;Fourthly,strengthen the basic guarantee of cost management.By studying and discussing the cost control of the case enterprise,this paper hopes to provide A cost control optimization scheme with practical value for the A project of S enterprise.At the same time,it can help enterprises using the target cost management method to better understand and carry out cost control;help enterprises that have not achieved digital transformation to promote the integration of information technology and cost management framework,and improve cost management efficiency. |