| In recent years, our country has made breakthrough progress in construction which is associated with the incandescence of the construction market competition. Now, technical differences in narrowing and it is no longer able to provide lasting competitive advantage for construction enterprises. If construction enterprises want to stand out in the increasingly fierce market competition, they need to provide products of higher quality and function at a lower cost. In other words, acquiring the mature and advanced cost management level means getting advantage in the competition. Against this background, the article aims at building cost management system and reducing cost. It will make important theoretical and practical significance to improve the core competitiveness for construction enterprise.Based on advanced manufacturing theory, this paper improves the system of target cost management from six processes through covering multi-discipline knowledge. Taking XX district residential building for an example, illustrates implementation process of the target cost management system and verifies the feasibility and effectiveness of the management system.In this paper, the main research includes the following aspects:(1)The paper proposes a method for determining target cost by makeing a careful and thorough analysis. Pre-set target profit as the highest purpose, we should adopt all measures to ensure the target cost and solve the difficult problem of cost overruns in construction process.(2) Construction is a typical resource-integrated industry, materials accounts for a large proportion. Implementing target cost management is not simply rely on the construction technology, but also need to be related to the suppliers in the value chain. Working closely with suppliers or setting up a purchasing alliance to reduce the construction cost.(3) This paper proposes a target cost responsibility, through breaking target cost down to facilitate cost control and improve the efficiency of management. |
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