| After 2009,China’s commercial real estate investment growth rate far exceeded the residential investment growth rate.From 2009 to 2014,the annual investment in the development of office buildings in the country increased from 137.7 billion yuan to 564.1 billion yuan,with an average annual growth rate of 26.5%;the investment in commercial and commercial housing development increased from 418.1 billion yuan to 1.4346 billion yuan,with an average annual growth rate.The rate is 22.8%;the average annual growth rate of residential development investment during the same period is 16.6%.The high growth rate of commercial real estate provides fertile ground for the expansion of commercial real estate,and also increases competition in the field of commercial real estate.The research object of this article is D Power Property Company is a power property company,a typical commercial property company.Before 2018,in order to maintain the stability of the employees of collective enterprises,D Power Property Company made up for losses by State Grid Corporation,and the cost was in a thick line management mode.With the marketization of property charging standards,the original cost management model cannot support the demand for service quality improvement.Facing the fierce external market competition and internal loose cost management,it is urgent to establish a scientific and effective cost control model.The planning solution method,as a hypothesis analysis method,can solve the problems of operations research and linear programming by establishing mathematical models,and can also be used to solve linear equations and nonlinear equations.It is most suitable for solving optimization.For the fixed D power property company,if you want to optimize the cost allocation,planning and solving will be an effective tool.By analyzing the current status and existing problems of D Power Property Company’s cost control,the necessity and feasibility of the application of planning and solving in the company’s cost control are analyzed.The cost control model design goal is to maximize the net profit.Based on the theory of the operation cost method,the company ’s various costs are classified according to cost drivers,and one of the various costs is used as the independent variable.Costs,taxes,surcharges,and income tax expenses that have an inherent quantity relationship are dependent variables.When the operating income,total wages,and driver parameters are unchanged,the planning calculation method is used to obtain the cost calculation results.According to the calculation results of the model,the cost is allocated to each operation cost center,the driver parameters are corrected,and the cost-volume-profit analysis method is used to determine the marginal cost.The modification of the model is to introduce the limitation of operating net cash flow.Under the condition that the goal of maximizing net profit remains unchanged,the operation results in the revised cost allocation result.In order to ensure the smooth application of the model to D Power Property Company,four safeguard measures were proposed from the aspects of top-level design,employeeimplementation,technical improvement,and basic data improvement,and D Power Property Company was recommended to adopt the revised cost control model.The innovation of this article is mainly reflected in the research content,model design In terms of research content,this method of planning solution is used in enterprise cost control research,and cost control model design is targeted;model design is not limited to the assumptions of traditional cost control related theories,and explores the company’s business process The internal relationship between the various costs in the system,so as to establish a linear or non-linear model,and obtain the optimal cost allocation plan. |