摘要
随着房地产行业竞争日益加剧，房地产企业成本控制的节流问题变得异常重要，而精细化的成本管理将成为房地产企业的核心竞争力之一。目标成本管理作为房地产企业成本管理的主要手段，将在很大程度上决定着企业的成本管理水平。房地产目标成本管理是以开发产品成本形成的全过程为对象，结合其自身生产经营的性质和特点，对开发产品成本所进行的有效分类管理，具体包括目标成本的定位、目标成本的分解、目标成本的控制、目标成本的分析，目标成本管理能为房地产企业很好的进行成本控制，能时时反应出任何节点上的动态成本，有利于企业领导层的管理决策。
关键词：房地产企业；项目成本管理；目标成本；定位与控制
目录
摘要I
一、实施房地产开发成本管理的必要性······················ 2
（一）房企开发项目成本管理的概念和内容························ 2
（二）房企开发项目成本管理的特点······························ 2
（三）房企项目成本管理中存在的问题···························· 3
（四）实施房地产项目成本管理的必要性·························· 4
二、房企项目实施目标成本管理的步骤·······················5
（一）目标成本的测定···········································5
（二）目标成本的分解···········································6
（三）目标成本的执行与控制···································· 6
（四）目标成本的分析和考核································· · 7
三、案例·················································9
（一）公司简介·················································9
（二）项目目标成本的确定和分解·································9
（三）项目目标成本的控制······································10
（四）目标成本控制取得的成效··································10
关于房地产项目目标成本管理的几点启示·················11
（一）以市场为基础进行成本预测，关注顾客需求··················11
（二）项目目标成本管理实施全程动态控制························11
（三）跨职能合作，形成全员参与管理的企业核心价值观············11
五、结束语···············································12
参考文献·················································13
致谢····················································14
