房地产企业责任成本管理研究

现代房地产企业已经逐渐认识到成本管理的重要性，并尝试采用不同的成本管理方法来降低项目开发成本。为了更有效地降低房地产项目开发全过程中的成本，提高房地产企业的整体效益，基于责任成本管理的理论，结合房地产项目开发的特点，研究房地产企业有效实施责任成本管理的方法和保证措施，阐明了在实施责任成本管理过程中应建立的组织体系、责任成本体系以及在组织、制度、信息化等方面要采取的保证措施，并提出了应用合同管理和精细化流程管理对责任成本进行过程控制，希望对房地产企业应用责任成本管理降低房地产项目开发成本提供一些思路和方法参考。

Research on the Responsibility Cost Management of Real Estate Enterprises

Modem real estate enterprises have gradually realized the importance of cost management, and try to use different methods to reduce project cost. In order to effectively reduce project cost in the whole process of the real estate development, improve the overall efficiency of real estate enterprise, based on the theories of responsibility cost management, combining with the characteristics of the real estate project development, this paper studies the methods and assurance measures of real estate enterprises＇ responsibility cost management, and illustrates the organization system, responsibility cost system, and assurance measures in such aspects as organization, system, information technology, and proposes the application of contract management and meticulous process management for process control of responsibility cost, with hope for providing some ideas and methods reference to help the real estate enterprise to effectively reduce the cost with application of responsibility cost management.