Study On Cost Control Of Real Estate Company Based On Target And Dynamic Management Theory

Real estate industry always has been an important pillar of our national economy,and it has a significant impact on our national economy.In recent years,the economic growth has been decrease,the houses in stock has been increase,and the nation has released a series of policies in order to control housing prices,so the real estate industry leaves the high-speed development period,enters in the period of fierce competition.In this context,there are many real estate companies still use after accounting method which is quiet single,they do not establish a set of practical and feasible cost accounting and control system.Real estate companies rarely use the target and dynamic cost management in the real project.Target and dynamic cost management combines target cost management and dynamic cost management in order to better control the cost of real estate projects.It plays a vital role in controlling the cost.Putting the dynamic cost management in the target cost management process to realize the organic combination of the two methods is the innovation of this thesis.Besides,thesis bases on a specific project of a real estate enterprise,and put the target and dynamic cost management in the enterprise cost control process,to realize the combination of theory and practice.The thesis first analyzes the development of real estate companies at the present stage and shows the significance on the research of cost control.Then it adopts the related research on domestic and foreign review,analyzes some relative concepts and theory.Next,it introduces cost structure,cost accounting,and target and dynamic cost management of the real estate company.Finally,it studies the exact apply of target and dynamic cost management in real estate projects.Thesis mainly bases on the project of the case company,introduces the case enterprise and project,and points out problems that the case company has in cost management,and then uses target and dynamic cost management in case project for cost control,according to the case project’s data.The thesis holds the ideal that put dynamic cost management into cost control step of target cost management process is the core of target and dynamic cost management.Through the appraisal of case project’s actual cost,thesis sketches the effectiveness of target and dynamic cost management in the real estate project,andthen makes the detail process of target and dynamic cost management applied to case project.Pointing out the effective cost control of real estate project need the organic combination of target cost management and dynamic cost management.Real estate companies are in the increasingly fierce market competition,only by constantly exploring the perfect combination of theory and practice,can they take effective control of the project and be in an impregnable position in the competition.