房地产企业项目的目标成本管理探索

摘要

随着房地产行业竞争日益加剧，房地产企业成本控制的节流问题变得异常重要，而精细化的成本管理将成为房地产企业的核心竞争力之一。目标成本管理作为房地产企业成本管理的主要手段，将在很大程度上决定着企业的成本管理水平。房地产目标成本管理是以开发产品成本形成的全过程为对象，结合其自身生产经营的性质和特点，对开发产品成本所进行的有效分类管理，具体包括目标成本的定位、目标成本的分解、目标成本的控制、目标成本的分析，目标成本管理能为房地产企业很好的进行成本控制，能时时反应出任何节点上的动态成本，有利于企业领导层的管理决策。

关键词：房地产企业；项目成本管理；目标成本；定位与控制 

目录

摘要 I

一、实施房地产开发成本管理的必要性······················ 2

（一）房企开发项目成本管理的概念和内容························ 2

（二）房企开发项目成本管理的特点······························ 2

   （三）房企项目成本管理中存在的问题···························· 3

（四）实施房地产项目成本管理的必要性·························· 4

二、房企项目实施目标成本管理的步骤·······················5

（一）目标成本的测定···········································5

    （二）目标成本的分解···········································6

    （三）目标成本的执行与控制···································· 6

    （四）目标成本的分析和考核·································   · 7

三、案例·················································9

（一）公司简介·················································9

（二）项目目标成本的确定和分解·································9

    （三）项目目标成本的控制······································10

    （四）目标成本控制取得的成效··································10

四、关于房地产项目目标成本管理的几点启示·················11

    （一）以市场为基础进行成本预测，关注顾客需求··················11

    （二）项目目标成本管理实施全程动态控制························11

    （三）跨职能合作，形成全员参与管理的企业核心价值观············11

五、结束语···············································12

参考文献·················································13

致谢····················································14