Research And Application On Dynamic Management Of Target Cost Information System Of Real Estate

In recent years,the state strengthens macro-control policies on the real estate market,and real estate industry development profits gradually decline.As a profit planning tool,target cost management has become the focus of enterprise management.However,there are many problems such as slow optimization,unreasonable target cost compilation and lack of effective means of dynamic management in real estate enterprises.With the rapid development of computer technology,network technology and information technology,informationization is advancing in depth and breadth in various fields.In order to help real estate development enterprises achieve the goal of information cost management and improve the level of cost management,based on the information system platform,this paper carries out a research on the information system management of target cost of real estate development enterprises.Firstly,based on target cost management and information theory research,this paper analyzes the necessity of dynamic management of target cost,define and analyze the connotation of dynamic management of target cost information system,then analyzes the feasibility and practicability of dynamic management of information system by combing literature and Delphi method.Secondly,this paper describes the current situation of the case enterprise's cost management through causal analysis(fish-bone diagram analysis).Sort out the existing problems and analyze the causes.Deducing the total target cost of the proposed development project by the regression method,To compile and optimize the target cost by decommissioning the total target cost through internal quota and quota index.According to the idea and method of information system dynamic management,5 system modules are set up to dynamically monitor the target cost through calculation of ERP system.At the same time,this paper establishes responsibility control of target cost,adjusts the institutional process,and assesses the related supporting measures mechanism.Finally,this paper evaluates the information system management of the post-evaluation.The actual application results of the information system are verified through the comparative analysis of target cost and settlement cost.