Research On Target Cost Management Effect Of Real Estate Construction Project

The construction industry,which is a pillar industry of our national economy,plays an important role in social development.With the development of the reform and opening up for more than 30 years,the real estate industry has developed rapidly.For real estate enterprises,the management of project costs is very important.The success of the project depends on the cost of effective management.In the commercial real estate development projects,the use of target cost management method is the most effective way for the commercial real estate development enterprises to reduce costs,increase profits,and improve market competitiveness.Although the target cost management in the domestic commercial real estate development projects has been implemented for many years,the effect of implementation is less than satisfactory with many drawbacks still exist.Therefore,it is necessary to discuss the basic theory of the target cost management,the application process and the practical application in the commercial real estate development project in an in-depth and meticulously way.Based on previous researches,this paper defines the effect of target cost management,and combs the factors that affect the effect of target cost management of real estate construction enterprises by the checklist method.Then,we use the Delphi method to sort out the 53 effects to form the effect evaluation system with 8 first grade assessment indicators and 27 second-level assessment indicators.Then,we use the fuzzy analytic hierarchy process to adjust the index weight by combining the gray comprehensive evaluation method to construct an evaluation method for the target cost management effect,and make a reference for the enterprise to carry out the evaluation work through the case demonstration.Finally,through the research and analysis,the classification of the implementation of the target cost management,the recommendations of the selection on the basis of its application and evaluation indicators have been made and the safeguard measures on effect evaluation have been put forward so as to enhance the work of enterprise target cost management in a targeted view.