CAJ | 학술논문

房地产的高开发成本直接导致了高房价，许多开发企业为了控制开发成本、增加利润、提高市场竞争能力，在成本管理方面采取了一系列卓有成效的措施。但是，成本管理是一门系统性的科学，有它的内在规律和必然要求，因此，成本控制应该遵循一定的原则，这些原则是保证系统良好运行的一般性准则，是成本控制活动的行动指南。文章根据房地产项目开发的特点，对房地产开发的成本控制原则进行了较为详细的阐述。
방지산적고개발성본직접도치료고방개，허다개발기업위료공제개발성본、증가리윤、제고시장경쟁능력，재성본관리방면채취료일계렬탁유성효적조시。단시，성본관리시일문계통성적과학，유타적내재규률화필연요구，인차，성본공제응해준순일정적원칙，저사원칙시보증계통량호운행적일반성준칙，시성본공제활동적행동지남。문장근거방지산항목개발적특점，대방지산개발적성본공제원칙진행료교위상세적천술。
The high development cost of real estate is the direct cause of high housing prices. Many companies have taken a series of measures to control development cost, increase profit, and enhance competitiveness. Yet, cost management is a systematic science with its inherent law and inevitable requirements. Therefore, cost control must follow certain principles. These principles are the general criteria of ensuring the smooth operation of the system and the guidelines for cost control activities. This paper will elaborate on the principles of cost control on the basis of the charateristics of real estate project development.