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成本策划是制造业企业控制成本的核心手段,是一种前置的战略成本管理方法。随着标准化程度的逐步提高和成本数据库的逐步完善,房地产业具备了前置管控成本的基础。从理论层面阐述成本策划的概念和核心,搭建基于成本策划的成本管理体系,并结合案例详细阐述成本策划的内容,最后提出落实成本策划的四项管控措施,为房地产企业推进成本策划工作提供参考与支持。
Cost planning is the core of manufacturing enterprises to control costs, is a pre-strategic cost management. With the gradual improvement of the degree of standardization and the gradual improvement of the cost database, the real estate industry has the basis of the cost of pre-regulation and control. From the theoretical level, the concept and core of cost planning are elaborated. The cost management system based on cost planning is set up. The cost planning is explained in detail in combination with the case. Finally, four control measures for cost planning are put forward to provide references for the real estate enterprises to promote cost planning With support.