房地产企业目标成本管控问题与对策研究—以Y房地产开发公司为例
(常熟理工学院管理学院, 江苏 常熟 215500)
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[摘 要] 房地产开发公司在目标成本管控过程中成本超标现象比较普遍,其原因主要有目标成本执行过程中一成不变、限额设计落实不到位及成本控制执行力差等,通过采取目标成本定期评估、动态调整,进行限额设计的精细化管理及强化成本控制意识与责任,严格奖惩等措施可以有效解决成本超标问题。[关键词] 目标成本,房地产开发,过程控制,标杆Abstract: It is universal that project costs exceed their object cost in real estate development enterprise. The major reasons include object cost is changeless, quota design is not in a deep-going way and do not have enough executive ability on cost control. Some methods can improve the management effect: regularly evaluate and adjust the object cost, accurately conduct quota design and strengthen the idea and responsibility of cost management, strict the rewards and punishments measures.Key words: objective cost; real estate development; process control; benchmarking[参考文献][1]闫晶,尹立新.基于标杆管理的房地产企业目标成本控制研究[J].商业会计,2010(11上).[2]尹贻林.工程造价计价与控制[M].北京:中国计划出版社,2010.建筑经济,2011(2):79-81