【正文】 s, it must to the project39。因此，房地產企業(yè)的發(fā)展又必然對經濟增長發(fā)揮巨大的促進作用。此外，由于房地產開發(fā)企業(yè)由于資金投入大、建設周期長、專業(yè)性強、受政策及市場不穩(wěn)定因素影響大，所以該行業(yè)也是一個高風險的行業(yè)。s development Venus cost effective management and control, realize intensive development efficiency. 【 key words 】 ： Real estate Cost Method Program Problem Countermeasure 1 目錄 １．引言． ................................................................................................................................... 3 ２． 房地產企業(yè)成本概述． ........................................................................................................ 3 房地產企業(yè)概念 ............................................................................................................... 3 房地產企業(yè)的成本構成 . ................................................................................................... 3 土地費用 . .............................................................................................................. 3 前期工程費 . ........................................................................................................... 4 建筑安裝工程費 . .................................................................................................... 4 市政公共設施費用 . ................................................................................................ 4 管理費用 . .............................................................................................................. 4 貸款利息 . .............................................................................................................. 4 稅費 . ..................................................................................................................... 4 其他費用 . .............................................................................................................. 5 ． ....................................................................................................... 5 目標成本管理 . ................................................................................................................. 5 確定項目成本目標 . ................................................................................................ 5 項目目標成本管理 . ................................................................................................ 6 作業(yè)成本管理 . ................................................................................................................. 7 作業(yè)成本法概述 . .................................................................................................... 7 作業(yè)成本管理 . ....................................................................................................... 7 ． ............................................................................... 9 制定成本費用控制標準 , 并據以確定各項節(jié)約措施 . .......................................................... 9 執(zhí)行標準 . .......................................................................................................................10 確定差異 . .......................................................................................................................10 消除差異 . .......................................................................................................................10 考核獎懲 . .......................................................................................................................10 . ...........................................................................................10 成本控制觀念落后 . .........................................................................................................10 成本控 制組織管理體制不健全 .........................................................................................10 不嚴格遵守監(jiān)理制度 ....................................................................................................... 11 不注重合同管理 .............................................................................................................. 11 合同形式方面存在缺陷 . ...................