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随着我国经济的发展,房地产业得到了快速发展,同时市场竞争越来越激烈,对于企业成本核算的要求也越来越高。作业成本法使管理者可以在竞争中掌握主动权,为企业的管理者提供了准确的成本信息,创造出地产企业持久的竞争优势,当前应用比较多。本文首先概述了地产企业成本核算与作业成本法的内涵,分析了市场经济条件下地产企业成本核算存在的问题,然后提出了基于作业成本法的解决流程与对策。
With the economic development of our country, the real estate industry has been developed rapidly. At the same time, the market competition is more and more fierce, and the requirements for enterprise cost accounting are also getting higher and higher. Activity-based costing allows managers to take the initiative in the competition, provide accurate cost information for managers and create lasting competitive advantages for real estate enterprises, which are currently used more. This article first outlines the connotation of cost accounting and ABC in real estate enterprises, analyzes the existing problems of cost accounting in real estate enterprises under market economy conditions, and then puts forward the solution process and countermeasures based on ABC.