| In the modern market economy, enterprises face increasingly fierce competition. With the continuous development, enterprises gradually changed the traditional management model, obtaining cost advantages through cost control. Enterprises must control the cost in order to survive and develop in a complex market environment. As a leader in the market economy environment, the real estate industry has caught much attention and concern. In order to meet the rigid demand for real estate, enterprises significantly expand the scale of production in the blind pursuit of profit, then, the enterprise gradually neglected cost management. Management Cost is an important concept in business management, mainly refers to the enterprises’cost in the process of obtaining management, which is scarce resource. Generally, management costs include the costs of internal organization, external transaction costs, the commissioned agency costs and managers’time cost. In terms of real estate development enterprises, management costs consist primarily of organization building costs, organization running costs, supervision and incentive costs and construction cost of corporate culture. The control of management cost has great significance, so the enterprises need to implement effective measures to optimize the control of management costs, such as the establishment of control culture, the emphasis on management cost optimization, scientific management cost accounting method, reasonable control of the management costs, reasonable control of financial cost, information technology control of management cost, and human resource management costs. |