摘要：成本策划是制造业企业控制成本的核心手段，是一种前置的战略成本管理方法。随着标准化程度的逐步提高和成本数据库的逐步完善，房地产业具备了前置管控成本的基础。从理论层面阐述成本策划的概念和核心，搭建基于成本策划的成本管理体系，并结合案例详细阐述成本策划的内容，最后提出落实成本策划的四项管控措施，为房地产企业推进成本策划工作提供参考与支持。

关键词：成本策划；成本管理；房地产企业；管控措施

Abstract：Cost planning is the core measure for manufacturing enterprises to control cost and a kind of pior strategic cost management measure. As the gradual improvement of the standardization level and cost database，real estate has the basis to control cost in the early stage. This paper elaborates the concept and core of cost planning from the theoretical level，sets up the cost management system based on cost planning，elaborates the content of cost planning by case study，puts forward the four control measures to implement cost planning，which provide the guidance and support for the real estate enterprise to carry out cost planning.

Keywords：cost planning；cost management；real estate enterprise；control measures

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工程经济，2016（08）：72-77