摘要：分析房地产企业成本管理现状和问题，提出成本管理能力由企业内部管理和外部资源整合共同决定。详细阐述影响成本管理能力的因素，结合实际案例，指出夯实成本管理基础，持续改进，才能真正提高房企成本管理能力，增强企业成本竞争力。
关键词：房地产；成本管理；管理能力；管理体系
Abstract：The paper analyzes the current situation and problems of cost management of real estate enterprises，proposes that cost management capabilities are jointly determined by the internal management of the enterprise and the integration of external resources. Explains in details the decisive elements of cost management ability，and points out that it is possible to consolidate cost management foundations and continuous improvement to improve the cost management capabilities and cost competitiveness.
Keywords：real estate；cost management；management ability；management system
建筑经济，2021（08）：92-95