[摘　要]　建立房地产开发企业供应链机构模型，提出基于目标成本管理法和作业成本管理法的房地产企业供应链成本管理方法，并对它的成本管理流程进行详细分析。从微观上可以分析供应链成本形成的基本动因，从宏观上也可以对供应链成本进行有效控制，能将整个供应链中的策划、设计、顾问服务、施工、材料设备采购、销售及物业管理活动联系起来，在时间、成本、质量等方面为顾客提供综合性价比最佳的产品与服务，以赢得市场竞争优势。

[关键词]　房地产开发企业；供应链；成本控制；目标成本；作业成本 

Abstract: This paper establishes a model of supply chain for the real estate enterprises, and combines target cost management and activity-based costing into supply chain cost management. With detailed analysis of the cost management processes we can not only analyze the basic motives of supply chain costs from micro-level, but also control the supply chain costs from macro-level. It can connect planning, design, consultancy services, construction, material and equipment procurement, sales and property management activity on the whole supply chain as a whole, and provide customers with the best quality products and comprehensive services on time, cost and quality, to win market competition.

Key words:  real estate enterprise; supply chain; cost control; target cost; activity-based costing

[参考文献]

[1]Ansari， S. L.， J. E. Bell，CAM-I Target Cost Core Group. Target costing: The next frontier in strategic cost management[M]. IRWIN Professional Publishing，1997.

[2]Cooper R，Slagmulder R.Supply chain management for lean enterprises: Inter organizational cost management[M].Portland: Productivity Press.

[3]Rupert Booth． Applying activity analysis to the supply chain[J]．Management Accounting，1997，75（3）：211-217．

[4]雷星晖.如何获得可靠的供应链成本信息——作业成本法的应用研究[J]．现代管理科学，2005（11）：14-15.

[5]陈爽，周根然.基于项目管理和作业成本法的供应链成本管理研究[J].价值工程，2004（10）：71-73.

[6]张丽，李启明．基于供应链管理的房地产开发企业成本控制研究[J].建筑管理现代化，2004（6）：13-14.

[7]韩庆兰．供应链成本控制模型的构建研究[J].中南大学学报，2004（3）：312-316．

建筑经济，2010（8）：105-108