工程管理学报
工程管理學報
공정관이학보
Journal of Engineering Management
2015年
5期
135-139
,共5页
房地产企业%目标成本法%项目成本控制
房地產企業%目標成本法%項目成本控製
방지산기업%목표성본법%항목성본공제
real estate enterprises%target cost method%project cost control
随着中国经济的发展,房地产企业的竞争日趋激烈,房地产企业想要提高自身成本控制水平,就需要不断地加强项目成本控制水平.阐述了房地产项目成本控制的研究意义和现状,并从目标成本的制定、目标成本的分解、目标成本的实施与考核3个方面阐述了目标成本法的具体应用步骤.结合翰林花园项目实例,基于目标成本法指出了翰林花园项目成本控制中存在的主要问题及改进对策.
隨著中國經濟的髮展,房地產企業的競爭日趨激烈,房地產企業想要提高自身成本控製水平,就需要不斷地加彊項目成本控製水平.闡述瞭房地產項目成本控製的研究意義和現狀,併從目標成本的製定、目標成本的分解、目標成本的實施與攷覈3箇方麵闡述瞭目標成本法的具體應用步驟.結閤翰林花園項目實例,基于目標成本法指齣瞭翰林花園項目成本控製中存在的主要問題及改進對策.
수착중국경제적발전,방지산기업적경쟁일추격렬,방지산기업상요제고자신성본공제수평,취수요불단지가강항목성본공제수평.천술료방지산항목성본공제적연구의의화현상,병종목표성본적제정、목표성본적분해、목표성본적실시여고핵3개방면천술료목표성본법적구체응용보취.결합한림화완항목실례,기우목표성본법지출료한림화완항목성본공제중존재적주요문제급개진대책.
With the development of Chinese economy,competition among real estate enterprises is becoming increasingly fierce. The real estate enterprises want to improve their own cost control level,we need to continue to strengthen the project cost control level. This paper expounds the meaning and present situation of the cost control of real estate project,and expounds the concrete application steps of target costing method from three aspects:the target cost formulation,the target cost decomposition,the implementation and the evaluation of the target cost. Based on target costing method, main problems are pointed out and countermeasures of the Hanlin Garden Project are given to show the feasibility of the method.
