The Application of Target Cost Management in Real Estate Development Project

摘要：

In fierce market competition, how to improve business management level is a key factor for an enterprise to survive and to keep maintenance development. The paper describes principles and specific steps of the implementation of target cost management at first. Then, with applying of target cost management in real estate development project, the article discovered some problems existing in cost management of real estate development project, such as lack of cost management consciousness, inappropriate incentives, and etc. In order to solve the problems and strengthen cost management of real estate development project, the paper puts forward solutions, such as applying target cost management in whole process of cost control system and so on, to enhance core competitiveness of real estate development project.

关键词： target cost management real estate enterprise development project

作者: Lina WANG Yanru GAO

作者单位: Department of Accounting, School of Management,Harbin Institute of Technology, Harbin, China 150001 Department of Accounting, School of Management, Harbin Institute of Technology, Harbin, China 150001

会议类型: 国际会议

会议名称: 2011 International Conference on Construction & Real Estate Management(2011建设与房地产管理国际会议)

会议地点: 广州

会议语种:英文

页码: 215-218

在线出版日期: 2011-11-19（万方平台首次上网日期，不代表论文的发表时间）