摘要
I
摘要
近些年，我国房地产行业的各项成本持续攀升，融资难度大且融资成本高，
房地产行业面临多方面的压力，房地产企业已经结束暴利时代，目前正面临着巨
大的挑战，房地产企业为生存发展必须“开源节流”，而“节流”则必须要求企
业形成有效的成本控制机制使企业利润最大化，从而提高其市场竞争力。因此，
成本管理的战略意义显得更加重要且紧迫。目前我国房地产企业成本控制水平差
异较大，并且对于房地产开发项目的目标成本管理理论研究较少，大多数房地产
开发企业的成本管理仍然采用事后核算的方法。房地产开发企业如何科学运用目
标成本管理方法进行成本管控已经成为企业管理者所必须面对的问题。因此，本
文在整理分析大量现有目标成本管理文献及资料的基础上紧密结合目标成本管
理相关理论与方法，对目标成本管理方法在 K 公司 M 项目的实际应用过程进行系
统性分析

目标成本管理方法在目标成本管理中的运用，主要体现在以下四个阶段：首
先是在产品策划阶段，一是通过市场需求详细分析后对产品售价进行预测，二是
结合企业自身情况确定目标利润率，三是确定项目的目标成本；其次，是在初步
设计阶段，应对项目方案采用价值工程方法进行优化，同时起到提升项目价值和
降低开发成本的效果；第三，招标采购阶段，先对招标采购类别进行详细划分，
然后应用战略采购模式实施招标采购以降低项目成本；最后，在施工阶段，应加
强合同管理及责任成本的运用，项目最终成本确定后及时收集整理数据建立数据
库。本文研究结果表明，目标成本管理方法弥补了传统成本管理方法产品定价模
型过于简单的缺陷，对房地产开发项目中目标成本管理的应用可以起到一定的指
导作用

关键词：房地产，成本管理，目标成本Abstract
II
Abstract
In recent years, China&39;s real estate industry in all kinds of cost rising, the
financing difficult and high cost of financing, real estate industry faces the pressure of
many sided, profiteering era has ended, for real estate enterprises is facing huge
challenges, real estate enterprises for survival and development must be for cutting
expenditure, and throttling must require companies to form the effective cost
control mechanism make the enterprise profit maximization, so as to improve its
market competitiveness. Therefore, the strategic significance of cost management is
more important and urgent. At present our country real estate enterprise cost control
level difference is larger, and for real estate development project target cost
management theory study is less, most of the cost management of real estate
development enterprises still adopt the method of accounting afterwards. How to use
the target cost management method to control the cost of real estate development
enterprises has become the problem that enterprise managers have to face. Therefore,
this article in the analysis of existing literature and data on the basis of target cost
management is closely combined with the theories and methods of target cost
management, the target cost management method in the practical application of K
company M project process systematic analysis.
Target cost management method in the application of target cost management,
mainly reflected in the following four stages: the first is in the product planning stage,
one is through the market demand to forecast the price after detailed analysis, the
second is combined with the case, determine the target enterprise profit margins, three
is to determine the target cost of the project; Secondly, it is in the preliminary design
stage that the project plan should be optimized with the value engineering method,
which will improve the project value and reduce the development cost. Third, the
bidding procurement stage is divided into the bidding procurement category, then the
strategic procurement mode is applied to implement the bidding procurement toAbstract
III
reduce the project cost. Finally, during the construction stage, the application of
contract management and liability cost should be strengthened, and the database
should be collected and collected in a timely manner after the final cost of the project
is determined. In this paper, the results show that the target cost management method
makes up for the traditional cost management method is the defect of product pricing
model is too simple, the application of target cost management in real estate
development project can play a guiding role.
Keywords: real estate, cost management, target cost目录
IV
目 录
摘要......I
Abstract....... II
第一章 绪论........... 1
第一节 论文研究背景、目的和意义.....1
一、研究背景.........1
二、研究目的和意义.........2
第二节 国内外研究动态及文献综述.....2
一、国内外国内外目标成本管理研究动态及文献综述2
二、国内外房地产开发项目目标成本管理研究动态及文献综述........5
第三节 论文研究内容、思路和方法.....6
一、研究内容.........6
二、研究方法.........7
三、技术路线.........7
第二章 目标成本管理的理论基础...........8
第一节 目标成本管理的原理和原则.....8
一、目标成本管理的概念.8
二、目标成本管理的基本原理.... 8
三、目标成本管理的基本原则.... 9
四、目标成本管理的基本方法.. 10
第二节 目标成本管理的流程及特点...11
一、目标成本管理的流程...........11
二、目标成本管理的特点...........12
第三章 房地产企业目标成本控制理论分析.....15
第一节 房地产企业的目标成本构成及成本核算.......15
一、房地产企业的目标成本构成.......... 15目录
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二、房地产企业的目标成本核算.......... 16
第二节 房地产企业全过程目标成本管理工作分解...16
一、立项阶段目标成本预测.......16
二、销售价格预测...........17
三、目标利润率预测.......19
四、目标成本的预测.......20
第三节 设计阶段目标成本的优化.......20
一、设计单位的选定.......21
二、设计流程优化....
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