摘 要 房地产市场正面临着生存和发展的严峻考验，在 2017 年的政府工作报告中提到“深入推进新型城镇化”，这对房地产企业来说是新时代的机遇。但同时又由于城市发展速度的不一致，造成三、四线城市的房地产市场主要目标是“去库存”，从而达到房地产企业良性发展状态,而“去库存”是买方市场的一种表现形式，房地产企业处在被动地位，因此只有通过降低成本来增加利润;对一二线城市来说，尽管买房需求很大，但是政府的政策导向都倾向于合理增加土地供应，适当增加土地成本，此项举措势必会导致房地产企业成本上升，利润的下降，因此出土地成本之外的成本控制举措就显得尤为重要。 本文将采用理论分析和实例分析的方法着重介绍当前我国房地产企业成本控制研究。通过对房地产企业成本控制的研究了解房地产企业现状，发现在成本控制存在的问题，及时分析问题原因找出解决问题的对策，并从中得出对之后成本控制的启示。关键词：房地产企业；管理流程；成本控制；目标成本AbstractThe real estate market is facing a severe test of survival and development, in 2017 the government work report referred to further promote the new urbanization, which is the opportunity for the real estate business in the new era. But at the same time due to the inconsistent speed of city development, which mainly target the three or four line of the city's real estate market is to stock, so as to achieve the development of real estate enterprises, and the "inventory" is a form of buyer's market, the real estate enterprises in the passive position, therefore only by reducing the cost to increase profits; on a second tier city, the government's policy orientation tend to increase the cost of land, a reasonable increase in the supply of land, the move will inevitably lead to decline in profits, so that the cost of land outside the cost control measures is particularly important.In this paper, the theoretical analysis and case analysis are used to introduce the current cost control of real estate...
