This Paper analyzes the supply chain cost control of real estate enterprises through the research methods of literature research and case investigation.Real estate enterprises are an indispensable part of China’s economic and social development.However,with the rapid development of real estate industry in recent ten years,the competition between real estate enterprises is increasing day by day,and enterprises are promoted by seeking important measures such as lower cost and efficiency.Self-competitive demand is increasingly strong.Cost management based on supply chain as a new theory,for a reasonable analysis of the cost of real estate enterprises have important guiding significance.Through the perspective of supply chain management,the analysis and control of the cost of each supply chain of real estate enterprises is of great practical value and significance to reduce the cost of real estate enterprises.This paper summarizes the supply chain and cost management-related theoretical knowledge,that the supply chain is a network structure,it is by the supply,manufacturing,distribution and retail business links from upstream and downstream business.Supply chain management can be divided into the establishment of supply chain network,daily management and continuous improvement of the three links.The cost of supply chain is the cost of the business process in the upstream and downstream business,including labor costs,material costs,machine equipment costs,transportation costs and other changes in costs.Real estate enterprises through the implementation of the supply chain cost management system can improve the cost of enterprise management level,and guide and promote the formation of strategic partnership with the upstream and downstream enterprises to achieve multi-win-win situation.Based on the analysis of the cost structure of real estate enterprises,this paper summarizes the characteristics of the real estate industry,and thinks that the five aspects of land cost,construction cost,tax cost,financial cost and management fee are real estate project development costs Major cost content.Corresponding to this,the real estate supply chain links mainly include the government advisory units,planning and design units and financial units and other upstream units,but also includes the sales unit and property management and other downstream units.Through the detailed analysis of the cost of each link,the real estate enterprise supply chain cost structure and control model are constructed.This paper analyzes the cost control method of real estate enterprise supply chain.By studying the related methods of supply chain cost management of real estate enterprises,the ABC and target cost method are merged,and the cost management system of real estate supply chain guided by target cost method is proposed.Then the real estate supply chain cost management steps,namely,to determine the target cost,decomposition of the target cost,control target cost,and the effectiveness of the target cost control evaluation.In accordance with the target responsibility system,the real estate enterprise supply chain cost control evaluation,so that the departments from the technical level to control the cost,so as to achieve the target cost.Finally,this paper analyzes the basic practice of X company in the real estate supply chain cost control.This paper introduces the composition of the cost of a real estate supply chain in X company,analyzes the development and decomposition of the project target cost,analyzes the feasible control of the target cost,and puts forward the cost control scheme of the supply chain,Supply chain cost control provides an empirical explanation. |