Target Cost Management In The Construction Of Enterprise Applications

Construction industry is the pillar industry of national economy, It is playing a fundamental role in economic and social development. With the integration of world economy and increasingly complex operating conditions, construction companies ushered in an unprecedented competitive pressures. If construction companies wanted survival and development, The cost management must be strengthened to take various measures to reduce costs, its cost advantages in market competition。Then the implementation of the target cost management is the inevitable choice. Many companies have set a target cost management, regulations, practices and operating rules on contract, and made great achievements. However, the effect of the implementation of target cost management point of view, there are still many omissions and shortcomings. It is essential to have detailed study of the target cost management, procedures, and links in-depth approach. This paper aims to analyze the target cost management system is currently applied in the construction business in the state, to identify and solve their problems in the application process; Their specific applications through a combination of steps intended to put forward some new ideas, combined with the current construction of the actual situation, the target cost management have a new understanding; through combining multi-discipline knowledge, target cost management in building enterprise applications play a role in the promotion and improvement.The first part is the introduction, the background of the research study at home and abroad of the situation was made a detailed exposition; The second part describes the theoretical basis of target cost management; The third part of the contents of the target cost management and mode; The fourth part is the focus of this article, Mainly with case, tells the target cost management in construction enterprise; The fifth part is the conclusion, the author tried to find problems basis on the summarize the current target cost management of construction enterprises in China and try to use the integrated multi-disciplinary knowledge, to be put forward some solutions to solve the problems in the application process.