Research On Improving Target Cost Management In Real Estate Enterprises From Strategic Perspective

With the accelerating of urbanization process,China's real estate industry has been rapid development.And target cost management is one of the main methods of the current real estate enterprise business cost management,it emphasizes the cost to the business in advance,control and analysis approaches.Target cost management is according to the overall development strategy planning of real estate enterprises in the whole process of real estate enterprise cost management object,based on customer satisfaction as the guidance of the scientific management activities.At present,in our country the real estate enterprise,the target cost management method is in the stage of fumble and improvement,the actual work application also has some problems.In the research of the target cost management system,the current emphasis is on practice methodology,and the theoretical induction is less and less;There is more qualitative analysis and less quantitative analysis.This paper USES expert interview method,literature analysis method,and a lot of use of case analysis,the target cost method of relevant theoretical basis and development status were investigated,especially in the real estate industry in recent years the successful practice of the trace analysis.And stand in the strategic perspective,in view of the current real estate enterprise cost management application appeared in the process of operation and the hot and difficult problems,put forward high,powerful,with directional views.From real estate enterprise project location,contract plan,design,planning,project construction,project completion and cost performance evaluation problems of cost in practical application,especially on the question of cost accounting and management of the professional,actively and effectively on the basis of the theory of the strategic Angle of target cost,successful build the new direction of cost accounting and management.Entire article through to the target cost management related to the contradiction between the basic theory and the practice application of harmonious adjustments,scientific and systematic analysis,in order to bring the current transition throes of real estate industry in glimmers of hope.Based on guangzhou real estate company X Y process of cost accounting and management of real estate development project as a case,in the process of to target cost management analysis,scientific analysis of the real estate company X in the strategic perspective of target cost management problems and improvement measures.