现代房地产及建筑工程目标成本管理浅析

目标成本管理是现代房地产及建筑工程的重要管理工具,是企业的核心战略之一。通过系统的分析总结,研究如何建立企业的目标成本管理体系,并确保成本目标在项目管理的前、中、后期全面受控;结合成本管理的专业特点及当前企业管控情况,总结目标成本建立的方法;论证了目标成本要做到受控,必须设置科学合理的目标成本系统;最终目标成本管理必须全面运用到现代企业的生产管理之中,对外能大幅提升企业的市场竞争力,对内也能促进企业的生产管理水平提升,为企业经营提供良好的运营保证。

Analysis of Target Cost Management About Modern Real Estate and Construction Engineering

Target cost management is a very important management tool of modern real estate and construction engineering, and it is one of the core strategies of an enterprise.After systematic analysis in this article,study were made on how to es-tablish target cost management system in an enterprise,and ensure that the target cost of a project is under control through the whole project management.Considering the character of cost management and the situation of enterprise in this indus-try,the paper describes the way of establishing the target cost management system.However,in order to control the target cost of a project,we must establish a scientific and resonable target cost management system.Finally,the target cost man-agement must be used in modern business administration,and it is very effective to the promotion of the competence and the management ability of an enterprise,thus provide a good guarantee for enterprise operation.