I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IIAbstractTherealestatemarketisfacingaseveretestofsurvivalanddevelopment,in2017thegovernmentworkreportreferredtofurtherpromotethenewurbanization,whichistheopportunityfortherealestatebusinessinthenewera.Butatthesametimeduetotheinconsistentspeedofcitydevelopment,whichmainlytargetthethreeorfourlineofthecity'srealestatemarketistostock,soastoachievethedevelopmentofrealestateenterprises,andthe"inventory"isaformofbuyer'smarket,therealestateenterprisesinthepassiveposition,thereforeonlybyreducingthecosttoincreaseprofits;onasecondtiercity,thegovernment'spolicyorientationtendtoincreasethecostofland,areasonableincreaseinthesupplyofland,themovewillinevitablyleadtodeclineinprofits,sothatthecostoflandoutsidethecostcontrolmeasuresisparticularlyimportant.Inthispaper,thetheoreticalanalysisandcaseanalysisareusedtointroducethecurrentcostcontrolofrealestateenterprisesinchina.Basedonthestudyofrealestateenterprisecostcontrolofrealestateenterprises,foundintheproblemsofcostcontrol,timelyanalysisofthecauseoftheproblemandfindasolutiontotheproblem,anddrawontheEnlightenmentofcostcontrol.Keywords:Realestateenterprise;Managementprocess;Costcontrol;TargetcostI目录摘要......................................................................................................................................IAbstract..................................................................................................................................II1绪论...................................................................................................................................11.1研究背景..................................................................................................................11.2研究目的与意义......................................................................................................11.2.1研究目的.........................................................................................................11.2.2研究意义.........................................................................................................11.3国内外研究现状......................................................................................................21.3.1国外研究现状.................................................................................................21.3.2国内研究现状.................................................................................................31.4研究内容与方法......................................................................................................41.4.1研究内...
