[摘　要]　结合云南省10年来的房地产市场，从项目成本层面对云南省房地产开发成本进行分析。基于供需视角，并融入市场比较法的估算方法，对云南省房地产开发的土地成本、税费成本、建安成本进行均值估算，并进行分类比较；并基于成本估算的结论，为房地产开发企业在云南省的项目拓展和项目成本管理提出建议。

[关键词]　云南省；开发成本；房地产市场；市场比较法

Abstract: This article from the perspective of project development cost of the real estate to analyses the cost management by Yunnan province ten years real estate`s development. First on Yunnan macro economic development, respectively of land market, market supply and demand to do research, based on the angle of view of supply and demand, and using the market comparison method of estimation method, which estimate the mean of the real estate development of land cost, tax cost, fabrication cost, then do the classification and comparison in Yunnan province. Finally, based on the conclusion of the development cost estimation, so that to provides some reference of project development and project cost management for real estate enterprises in Yunnan province.

Key words: Yunnan province; development cost; real estate market; market comparison method