Abstract: After China' s entry into WTO，some well-rounded foreign real estate agencies and home financial company have entered into China' s real estate market·Encountered with gradually matured market，the real estate enterprises pay more attention to the issue of how to preserve the biggest profit space .In this paper，the cost management will be investigated deeply and related measures will be put forward .This paper follows the principle of standing out the emphasis and exploring deeply the essential proble m.With the theory-coupled-examples method，the fundamentality of cost management in decision-making and programming design stage is studied.The object syste m method is used to evaluate the quality of the decision-making and using compound engineering designing principle to manage the cost .The results prove that the decision-making as well as programming design stage is the key of cost management，which should be taken seriously by China' s real estate enterprises.
Keywords: cost management; decision-making; programming design
在市场经济时代,当某一高档消费品的市场日趋完善成熟的时候,市场竞争主要表现为价格的竞争。正如20世纪末,家电行业当其发展到一定程度最终导致了价格竞争。同样房地产作为一种商品,当基本的房地产元素,如房型、环境、外型等都已被市场理性选择,在房地产市场十分规范的情况下,价格战将是一种趋势,这时,成本管理的有效与否直接关系房地产企业赢利的可能性和赢利的空间大小,这成为市场竞争中更为现实的手段和制胜关键。
成本管理是房地产企业中十分重要的工作。企业要想在激烈的市场竞争中立于不败之地,取得良好的经济效益,就必须十分重视开发项目的成本管理工作,切实提高成本管理水平。而现实中,不少房地产企业并不太重视成本管理,并却存在着很多问题。比如许多房地产企业在开发房地产项目之前,并未确定一个总的成本管理目标———目标成本,而是钱花到哪算哪,这就会导致成本失控,无法为成本管理提供明确的目标和方向。许多人还认为,成本管理是财务的事。
为了很好的解决这些问题,本文从房地产项目的开发程序中最容忽视的两个方面来阐述应如何进行房地产开发项目的成本管理。
1 决策阶段
著名经济学家西蒙有句名言:“管理就是决策。”房地产投资具有高风险高回报的特点,而对项目开发成本影响最大的因素就是企业领导者的决策,决策不当或决策失误所造成的损失,对房地产企业来说是难以估量的。一个错误的决策会给企业带来巨大的亏损甚至可以使一家企