The Cost Control Research Of Property Right Of Project Based On The Target Cost Method

As the real estate market is more and more mature, coupled with the national implementation of a series of macro-control policies of real estate market and the real estate market itself has a standardized, which makes the entire real estate industry profits shrinking, and the pressures of the common housing property right's project cost becomes bigger and bigger. From the pattern of the common housing property right was put forward the first time in jiangsu province since 2007, to the government decided to increase the supply of common property right in 2014, which put forward the six cities as common property right project pilot cities, started a city to speed up the common property right after advancing the work of the project. Predictably, the future of property right project will be an important part of the affordable housing construction in our country. Thus, how to use scientific methods to effectively control their project cost management cost is placed in each real estate enterprise in one of the important subjects in common housing property right, which must be resolved before the project. This paper used to the process of research literature induction, comparison analysis and case analysis, combined with the earned value by applying the method of objective cost management ideas to the total of property right of the project cost control problems.In this paper, the related literature at home and abroad were summarized, the idea of cost control at home and abroad, the target cost management thought and target cost method summarized the respectively, and the theoretical basis part describes the concepts of target cost from the perspective of the target angle and the cost angle. The third chapter introduces the of structure of the project cost of the common housing property right, according to the land use and the different methods of land use rights transfer means, respectively, the cost of the two cases are introduced. the paper also summarized the difference between the costs of the common housing property right and ordinary commercial housing costs. The fourth chapter introduces the common property right project formulation and decomposition of target cost. In the process of develop target cost, this paper introduced common property right project pricing model; after the cost constitution and the WBS and OBS decomposition method of target cost decomposition, set up a system of target cost decomposition. Fifth chapter from two aspects of target cost analysis of the implementation and control of target cost, and the concept of the earned value management used in the process execution and deviation of target cost, cost generated by the difference between the actual cost and plans of the aspects is analyzed, and improvement measures are put forward. Chapter 6 for the case analysis section, a total of property right project in Nanjing as an example, this paper introduces the use of target cost management method on the whole process of cost control. The seventh chapter "conclusion and prospect", is to summarize full text research contents and results. Through the above research, we have a clear understanding about the concept of cost and target cost, and based on the selling price model, preliminary build the steps of the cost control. In this paper, the research not only extends the application range of target cost method, but also the target cost method is more applicable to the common property right project cost control, which can better improve the level of cost control in the cost control.