| With the reform of housing systems and land use systems, the real estate of china is recovering and the property company is booming. Investment on real estate increases more and more every year. The quantity of property companies is surging. As a result, the competition in the field is more intensively. To conclude, cost management is the key factor to survive and develop in the market competition for the property companies.At present the theory and case on the modern cost management in real estate are few. The study is usually concentrated on the cost control method during the different stages of a project development and seldom involves in the modern cost management system. Therefore, the study starts with the frame of the modern cost management system of the property company then make a careful research on all the ingredients of the frame.In section I and section II, it can be read of the present situation of cost management in china and some fundamental theories of the cost management. According to the character of the real estate and the property company, the section II demonstrates the necessity of cost management.It is the core of the article from section III to section VII. Section III discusses the frame of cost management. It is composed of the essential part, object, measures and methods. The content of modern cost management is detailed in section IV. There are cost forecasting, cost decision, cost planning, cost accounting, cost control, cost analysis and cost target. Measure systems of modern cost management appeared in section V. There are organizational system, responsibility system, index system and statement system. We can find the study on period charge and target cost management in section VI. Section VII discusses the information system of modern cost management. A conclusion is drawn in section VIII, some defects was pointed out and some need further study content is put forward. |
