| The real estate industry has been from land dividend and financial dividend to management dividend era.With the regulation of the real estate industry,the sales scale and profit of the industry have declined rapidly.In order to ensure the cash flow of the lifeline of the enterprise,all the real estate enterprises pay more attention to cost control and cost optimization,"reducing cost is to protect profits".The construction of real estate project is a process of highly integrating resources.Any improper allocation of resources may result in cost waste,which will affect the project profit.At present,the state regulation and control of the real estate industry includes the restrictions on loans.The CSRC also has certain restrictions on refinancing and listing of real estate companies.Due to this influence,private financing and trust financing have also been scrupulous about real estate projects,and the financing amount and cost of real estate companies will be further improved.In this context,real estate companies must strengthen their own management and make rational use of funds through the way of opening up resources and reducing costs.On the one hand,real estate developers should strengthen the cost control,actively reduce prices,win by quantity,gradually return funds,and improve their own funds.On the other hand,real estate developers can strengthen the control of project cost through cost control,reduce the cost of expenditure,reduce the waste of funds and reduce the demand of funds.In addition,real estate enterprises can improve their profitability after cost control,market recognition will be improved,and financing channels can be widened.Cost management is inseparable from all the work in the development process.All development work,if it involves spending,creates costs.The cost is because of the cost of carrying out various work,such as government payment,project contract,etc.So the development work is bright,is the bright line,the cost management is in the dark,is the dark line,one light one dark,these two lines run through the whole process of development.With the aggravation of market competition,the transparency of profit is higher and higher.Real estate enterprises are facing severe challenges.How to optimize resource allocation,do cost management well,increase profits and improve market competitiveness are the core contents of current enterprise management.L company is the top 20 real estate.During the implementation of section I of project h,it is found that the profit and profit margin of the project commercial plan have decreased obviously,progress payment is over paid,visa change rate is high,and a large number of post change and claim are made.Through analyzing the current system,right and responsibility and cost management method of the company,it is found that l company has the following aspects: system,power and responsibility,cost control mechanism and management There are many problems in the method.The original project cost management system and rights and responsibilities no longer meet the current development needs of the company.According to the original cost management mechanism and method,it will not make the second phase of project h or even the whole project reach the expected profit margin level.The author hopes that through the research of this paper,the author focuses on the end links of cost in product technology,supply chain,production and operation,and finds out the problems reflected by the research object.Based on the theoretical basis,through the overall promotion from the bottom to the top,combined with the long-term control mechanism,the author hopes to significantly improve the control ability of cost and cost,and build the project cost management of the whole value chain of project development,so as to improve the company’s cost management Cost management level,improve project profit.This paper mainly uses the methods of literature research and case study.In the process of analyzing the research status and related theories at home and abroad,the literature research method is mainly used,and the case study method is used to introduce and analyze the whole process cost management of L real estate h project.Real estate cost management is a huge system.This paper focuses on the cost control procedures and methods of development links.Through case analysis,the theory is applied to the cost control practice of real estate projects,so that it can bring better cost control effect for real estate enterprises and improve the economic and social benefits of enterprises.Firstly,this paper introduces the research background,research significance,research status at home and abroad,and expounds the research methods and contents,which is the basis of this paper.Secondly,based on the whole life cycle cost management theory,cost refinement management theory,responsibility cost theory and cost recovery theory,it provides a theoretical basis for solving the problem.Thirdly,taking the cost control of H Project of L company as an example,through the analysis of the cost management measures and results of H Project from the project decision-making stage to the completion stage,this paper summarizes the shortcomings of cost management.The problems existing in the cost management of H Project of L company are the imperfect cost management system,which is specifically reflected in the lack of refined cost management objectives,The responsibility cost mechanism has not been formed,and the management and control is advanced;The cost management supervision mechanism is not perfect,which is reflected in the imperfect cost management assessment and the insufficient cost visa change management in the construction stage;Lack of life cycle cost management measures,and specific project cost management measures have not been formulated in the early preparation stage,project implementation stage and project completion acceptance stage of the project.It is better to conduct the post evaluation of the project cost.It is found that in the actual process,the H project has been completed and accepted and is in delivery,and the settlement analysis and review of the implementation of the completed project have not been started.Therefore,insufficient attention is paid to the post evaluation of the construction project.Combined with the theoretical basis of literature,this paper looks for methods to solve the cost management problems reflected in H project,and puts forward perfect cost management improvement measures and problem-solving countermeasures for the cost management problems,including optimizing the project cost management system,improving the cost management supervision mechanism,implementing the whole life cycle cost management,and paying attention to the post project evaluation.It has guiding significance for cost control of similar enterprise projects. |