| With the development of economy,the investment fever of real estate developers is rising continuously,and people's speculation on real estate leads to the increasingly intense demand for housing,which makes the real estate market showing a disorder.In order to stabilize the operation of the health and the normal operation of the real estate industry,the state has made effective rigid management for it,and continuously introduced new policies to curb the rise in housing prices,which led to its gradual maturity and standardization.In this kind of embarrassment to the real estate industry in out highlights,the project quality,schedule and cost effective supervision achieve significant benefits.At present,the real estate industry has encountered a high investment and low return,but can not efficiently save the cost of management and control problems,the survival of the enterprise is in jeopardy.Therefore,the study of the cost management of real estate industry,help to more effectively solve the problems of the real estate project cost control difficult,at the same time to promote the development of real estate industry has very important significance.Under this background,this paper is based on the target cost management,and studies the specific application in the Z project of DP Real Estate Company.First,it is through the literature review at home and abroad on the target cost management and the real estate structure deeply.Secondly,it has been widely recognized and pointed out the advantage of the target cost management theory in DP Real Estate Company Z project application.Finally,according to the characteristics of real estate,combining with the current situation of cost management and control of real estate development project,the target cost management mode is applied to the real estate development project.Aiming at target cost management in the application of DP real estate company Z project,This paper combines target cost management with DP Real Estate Company Z project,and studies the cost determination and allocation,reasonable control and effective assessment of DP Real Estate Company Z project based on target cost perspective.The earned value management method is used to effectively control the decomposition of target cost of DP Real Estate Company Z project,track and manage the progress and quality of the project effectively,so that the dynamic cost of DP Real Estate Company Z project is effectively controlled.The objective cost management in the DP Real Estate Company is expected to provide reference for the project of cost management of the same type of real estate enterprises. |