随着我国老龄化越越发严重，而社区养老服务能力有待提高，机构养老的作用日渐凸显，其中老年公寓在缓解养老压力方面发挥着越来越重要的作用，但老年公寓在供给与需求方面存在突出矛盾，各城市应积极盘活闲置建筑资源，将其转化为老年公寓。而且，既有建筑改造涉及很多特殊问题，有时较新建建筑更复杂，而改造成本能否得到合理控制是改造工作是否成功的关键。 从既有建筑改造成本管理研究看，研究主要基于全周期成本管理视角，关注目标成本法的具体应用。但由于不同建筑种类存在差异，对改造提出较高的专业性要求，同时也面临较大的成本控制压力，使得研究成果缺乏普遍适用性，此外将目标成本法应用于既有建筑改造为养老公寓成本控制相关研究较少涉及。 在上述背景下，研究并推广既有建筑改造为养老公寓成本控制策略、节约改造成本不仅有助于成本管理工作的顺利推进，可以有效缓解养老床位紧张的突出问题，具有重要的经济意义和社会意义。 首先，本文基于既有建筑改造的成本控制因素为切入点，识别了影响成本的主要因素，包括项目选址、投资模式、运营模式和管理措施四个方面，然后深入探讨各因素对成本控制的影响。项目选址主要受交通环境、周边设施环境及自然环境影响，直接决定着老人的入住率和满意度。不同的投资模式影响资产获取的成本，合理选择投资模式能有效控制项目改造总成本。项目改造成本投入还受运营模式的影响，不同的运营模式匹配不同的改造成本。运用目标成本管理法能有效控制项目全周期改造成本。 其次，在分析改造内容基础上，紧扣既有建筑空间结构现状和老年公寓配置规范，结合前面识别的影响因素，总结控制成本思路和节点管理措施，形成一套针对既有建筑改造成本管理方法，例如做好改造项目节点把控、明确细节控制措施、做好目标成本预测和动态控制等。 最后，将上述思路和措施在实际项目中验证使用，项目成本得到较好的控制，表明前面的合理选择项目地址、运营模式，正确预测目标成本，并按照管理措施分节点控制目标成本的成本控制措施是有效的，但项目立项阶段项目定位需要进一步完善，例如合资运营模式中合作方的选择、项目功能空间改造方案比选等。 本研究不仅可供本单位既有建筑改造为养老公寓的成本控制应用，也可为其他单位既有建筑改造为其它功能建筑的成本控制提供参考。

With the aging of China‘s population becoming more and more serious, the community‘s elderly service capacity needs to be improved, the role of institutional elderly care is becoming more and more prominent, in which Pension Apartments (PAs) play an increasingly important role in alleviating the pressure of elderly care, but there is a prominent contradiction between the supply and demand for PAs, and cities should actively revitalize idle building resources and transform them into PAs. In addition, the renovation of existing buildings involves many special problems, sometimes even more complex than new buildings, and whether the renovation can be reasonably controlled is the key to the success of the renovation. From the perspective of the cost management of existing building renovation, the relevant research is mainly based on the perspective of full cycle cost management and focuses on the specific application of target cost method. However, due to the differences in building types in different regions, it not only puts forward high professional requirements for the transformation, but also faces great cost control pressure, which makes the research results lack universal applicability. In addition, the application of the target cost method to the cost control of existing buildings into pension apartments is less involved. In the above context, studying and promoting the cost control strategy of the renovation of existing buildings for PAs and saving the cost of the renovation not only contribute to the smooth progress of cost management, but also can effectively alleviate the outstanding problem, i.e. the shortage of beds in PAs, and have important economic and social significance. First of all, this paper takes the cost control factors of the existing building renovation as the starting point, identifies the main factors affecting the cost, including four aspects, i.e. project location selection, investment mode, operation mode and management measures, and then deeply explores the specific impact of various factors on cost control. The location of the project is mainly affected by the traffic environment, the surrounding facilities and the natural environment, and directly determines the occupancy rate and satisfaction of the elderly. Different investment modes affect the cost of asset acquisition, and a reasonable choice of investment modes can effectively control the total cost of project renovation. The project renovation cost input is also affected by operation modes, and different operation modes match different renovation costs. The use of the target cost management method can effectively control the full-cycle renovation cost of the project. Secondly, on the basis of analyzing the content of the renovation, closely follow the structural status of the existing building space and the configuration specifications of PAs, combined with the influence factors identified above, produce ideas for cost control and measures for node management, and form a set of management methods for the cost of the existing building renovation, such as do a good job in node control of the renovation project, clarify the control measures of the details, and do a good job in the target cost prediction and dynamic control. Finally, the above ideas and measures are validated and used in the actual project, and the project cost is better controlled. This shows that the previous measures of rationally selecting the location and operation mode of the project, correctly predicting the target cost, and controlling the target cost according to the management measures are effective, but the positioning of the project in the project establishment stage needs to be further improved, like the selection of the partner in the joint venture operation mode, the comparison and selection of the functional space renovation plan of the project, etc. This study can not only be used for the cost control of renovating the existing buildings into PAs, but also provides a reference for cost control of renovating the existing buildings of other units into other functional buildings.