摘要
我国城市住宅商品房市场经过十余年上升式发展,多方面因素导致2008年开始进入下行周期,出现"量价齐跌",加大这些住宅型房地产企业的财务成本压力。通过分析开发项目的成本构成,提出恰当的目标成本控制手段,以利于实现房地产企业的利润最大化。
After developing for more than ten years, China＇ s urban residential housing market entered the declining cycle in 2008. Both the transaction price and quantity went down obviously because of many factors, which increased the financial cost pressures on the residential real estate businesses. Through analyzing the cost structure of the development projects, the paper worked out appropriate means of goal cost control, which would help maximize the profits of the real estate businesses.
出处
《广西财经学院学报》
2009年第4期99-103,共5页
Journal of Guangxi University of Finance and Economics
关键词
住宅型房地产项目
成本构成
成本控制
residential real estate project
cost structure
cost control
