PDCA循环在房地产开发项目成本管理中的运用

Application of PDCA Cycle in Cost Management of Real Estate Development Projects

随着房地产企业跨区域、多项目发展,传统成本核算模式的问题和弊端逐渐暴露,不少房地产企业引入更多手段来提升成本控制水平,使得企业逐渐向事前、事中控制阶段转型。本文论述运用PDCA循环,构建基于目标成本的控制体系,强调在房地产项目开发过程中,监控动态成本变化,并及时与目标成本对比分析,保证目标成本不被突破。此类管控思路适用于成本管理版块业务流程比较完备,有一定成本控制经验,且已具有一定成本指标沉淀的企业。

With the development of cross-regional and multi-projects of real estate companies, the problems and disadvantages of the traditional cost accounting model are gradually exposed. Many real estate companies have introduced more means to improve the level of cost control, so that the companies gradually transform to the pre-event and control stage. This article discusses the use of the PDCA cycle,builds a control system based on the target cost, emphasizes monitoring of dynamic cost changes during the real estate project development process, and compares and analyzes the target cost in time to ensure that the target cost is not broken. This type of control strategy is applicable to companies that have relatively complete business processes in the cost management section, have certain cost control experience, and have certain cost index precipitation.