Study On The Target Cost Management In Real Estate Development Enterprises

In recent years, the competitive real estate market and the external environment lead the costmanagement more and more important in our country. The traditional "accounting costmanagement "has been unable to meet the needs of real estate enterprises. Meanwhile, targetcost management has been introduced and widely accepted. At present, there is still much room forimprovement in the target cost management of real estate project. Therefore, re-combing the targetcost management idea, analyzing its application status in the field of real estate and giving somesuggestions are necessary and significant.In this paper， through collecting the relevant references and combining literatureresearch, expert interviews, case analysis and other methods, deeply analyze the basic theoryof target costing and its application in the field of real estate. Based on the practice of target costmanagement in real estate project, the paper analyzed the problems of target cost management in thereal estate development projects positioning, planning and design, contractplanning, construction, completion. And then puts forward some corresponding countermeasures andsuggestions. This paper take the A and B real estate enterprise for examples， analyzes the weaklink in the implementation of the target cost management of the A real estate enterprises. Thenthrough analysis the target cost management of real estate development project and thecountermeasure research, we can form a systematic knowledge of the document and providereference for the real estate enterprise target cost management and improve the cost managementlevel.