Research On Application Target Cost Dynamic Management Theory In The Real Estate Project

The real estate industry is an important pillar of the national economy and plays an important role in the impact of China's economy.In recent years,with the economic slowdown,real estate inventories increased in the real estate industry gradually mature,increasingly fierce market competition and tightening of the real estate regulation and control policies issued under the intensive,the real estate industry has passed the high profit era,in order to better Survival and development,control of real estate development costs is the most fundamental way.Most real estate companies use the cost control method afterwards,which does not establish a practical cost control system throughout the project to the end of the project,resulting in cost management ineffective.This paper puts forward the dynamic management theory of target cost,which combines the target cost and the dynamic cost management,which plays an important role in the cost control and rectification of real estate.The innovation of this paper is mainly reflected in the combination of dynamic cost management and target cost management.It is fundamentally different from the traditional post-cost accounting.This paper,combined with the actual case,uses the target cost dynamic management method to effectively control the cost of the enterprise.In the implementation of cost monitoring and correction.The development of reasonable project cost is the prerequisite for effective control and management.The focus of the control costs is determined by the factors of customer concern and cost fluctuation,and the target cost is determined according to the construction drawing in the design stage.In the real estate project construction and development of construction costs accounted for about 63% of the case to control the construction cost of the main project in the early start,the establishment of cost audit system,timely update the cost of change after the target cost changes,due to the real estate development and construction process There are a number of work,the use of project decomposition(WBS)method to control the cost of each sub-project,and then summed up the individual project costs.Based on the method of earning value method,BCWP,BCWS and ACWP are used to analyze the data of target cost and dynamic cost,and the cost deviation factor is found out,and the project is deviated.The project department to establish a monthly cost account in real time to reflect the cost of the month,in order to establish the entire target cost dynamic management system.Real estate developers based on this management system to establish a cost management model for the enterprise.The core of the target cost dynamic management is to implement the dynamic cost management of the cost control process in the process of project implementation after the feasibility of the target cost.In this paper,empirical research: Z real estate enterprises to achieve the target cost of dynamic management in the cost control hasplayed a cost control effect,through the target cost management system in the case of application,demonstrated the objective cost of dynamic management of the feasibility and effectiveness of timely cost Correction,the project cost of real-time effective control.It is hoped that through the establishment of the target cost dynamic management system to become another effective model of cost control,in the real estate construction projects to play a certain theoretical significance.