Establishment And Application Of Target Cost Management System For Project A

In recent years,China's real estate industry has played an important role in the continuous development of China's social economy.With the country's vigorous development of urban construction,the relevant real estate system has been continuously improved,which has also stimulated the demand for real estate development investment and increased the scale of investment.In 2017,the number of companies investing in real estate development in China has reached more than90,000.However,only 3,000 real estate listed companies are truly influential and competitive in the market,and the rest are medium and small real estate companies.With the continuous intervention and pressure of the state's macro-control policies,the overall situation of enterprise management,especially in project cost management,is immature and uneven.Therefore,in the case of the overall pressure of the real estate market,the small and medium-sized real estate enterprises can only solve the problems and bring economic benefits for enterprises by choosing a scientific cost management method.This paper first introduces the research background and meaning of the paper in the content structure,and then analyzes the cost management and cost composition of real estate enterprises,and defines the scope of small and medium-sized real estate enterprises.The target cost management theory is further introduced,and the problems of the target cost definition,the lack of management methods and the unclear project focus in the existing cost management process of HY enterprises are analyzed.Therefore,this paper takes the development and construction process of HY small and medium-sized real estate enterprise a project as the leading factor,studies the market situation at the time of project decision-making,plans the target cost of the project and sets the upper limit of land acquisition price;in the design of project alternatives,the project goal is required.Cost-oriented,choose the best solution;decompose the project cost account when the relevant construction contract is signed,and correspondingly control the target cost of the subject;when the project is formally implemented,integrate the idea of dynamic cost management,and analyze the dynamic cost and target cost in the whole process.The difference between the whole process avoids the risk of project cost loss,to build a target cost management system for small and medium-sized real estate development projects.Finally,the target cost management system is tested in the actual application of the a project and the expected results are obtained.The feasibility of the system has been further confirmed,which can provide reference for the cost management of small and medium-sized real estate enterprises in China.The research results of this paper are based on the application of appropriate development project cost management methods in HY real estate enterprises,enriching the enterprise target cost management theory,saving enterprise project costs,achieving competitive advantages,and expanding the research ideas of project cost management for small and medium-sized real estate enterprises.