成本控制是房地产开发管理中的一项重要内容，贯穿于房地产项目运作的整个过程，因此，也是每个房地产企业都非常关心的问题。房地产行业因为其具有资金投入量大、建设周期长、专业性强、受政策及市场不稳定因素影响比较大，成为公认的高风险行业。房地产开发企业要想在激烈的市场竞争中立于不败之地，取得良好的经济效益，就必须有效地控制房地产的开发成本，提高企业成本管理水平。 本文在房地产开发成本控制研究现状分析的基础上，明确了本课题研究的技术路线和论文框架。通过房地产开发成本的内容和特征、成本控制的概念界定和原则分析，以及对房地产开发成本构成和成本控制影响因素分析，针对我国房地产开发成本控制存在的主要问题，提出了成本控制的新模式。在成本控制体系特征和内涵论述的基础上，构建成本控制的目标成本体系、责任成本体系、动态成本体系和成本控制后评估体系；通过优化成本控制的流程，采用多项目管理的组织模式，设置成本控制委员会来保障成本控制工作的顺利实施；接下来从房地产开发项目前期、建设阶段、到销售阶段的实施出发，提出房地产开发全过程成本控制的具体方法和措施。 通过本文对房地产开发成本控制体系构建和对各阶段成本控制的探讨，希望能为房地产行业成本控制工作提供借鉴和参考。

Cost control is an important content in the real estate development and management, which runs through the whole process in the real estate operation, so every real estate company is very concerned about of the question. Because of needing large amount of capital investment, long period of construction and the instable factors of policy and market, the real estate industry is considered as a high-risk industry. In order to defeating others and achieving benefit in fierce market competition, the real estate company must pays more attention to cost control and improve the level of the cost management. On the basis of the research Status of cost control in the real estate development, this paper determines the technical route and the paper framework of this subject. This paper analysises the content and features of the cost of the real estate development, the cost components and factors affecting cost control,and defines the concept and the principle of cost control. For these main issues in the cost control of China's real estate development, this paper puts forward a new model of cost control. On the basis of the features and content expositions of the cost control system, this paper constructs the control system of cost control. It includes the target cost control system, the responsible cost control system, the dynamic cost control system and post-project evaluation system.For the smooth implementation of the work, this paper makes the process of cost control optimized, uses the organizational model of multi-project management, forms the cost control committee. Next,this paper proposes some methods and measures of the entire process of cost control from the early stage, construction stage to the stage of the sales of the project. According to construction the cost control system and analyzing on the various stages of construction, this paper hopes to provide reference for cost control of the real estate industry.