The Theory Of Activity-Based Costing And The Applying In Management Of Real Estate Projects

As the incorporated trend of economy, global competition became more and more acute. Enterprises are bearing much competitive pressure from all around the world. Since 2004, Real estate businesses were moving in rational path step by step and opening the prologue to the actual market economy. The market of architecture industry was transiting seller's market into buyer's market, the relationship between real estate enterprises and terminal customer was getting direct and close and the standard for company production flexibility was becoming strict in company with market police for land supply, strengthen for national macroeconomic control and soundness for police,Under this objective condition, modern construction project should adopt the most advanced system for cost management; establish the most standard process management and scientific organization structure strengthen the cost control capability and improve the enterprise profit level. The advancement and feasibility of activity-based costing was testified by the global scholar after the research and practice in the architecture and real estate industry. The activity-based costing would strengthen architecture enterprise'management, such as costing management, manufacture management, production price, new production development and the capability analyses of customer profit etc.The thesis summarizes the development and evolvement and analyses global practice of the activity-based costing firstly; then the investigation direction of activity-based costing joined with process is put forward upon analyzed the national activity-based costing as research profundity, direction and disfigurement; makes the detailed introduction for the theory system of the activity-based costing and introduces the standpoint joined with activity-based costing and process; the advantage of activity-based costing applied in the real estate enterprise is put forward against analyzed the real estate enterprise and main characteristic; introduces the market research for the activity-based costing in the architecture and real estate industry and analyses how to use activity-based costing in the real estate industry under the process angle; lastly, analyses AT real estate company's costing management model and development status according to the author's practice experience. Author advance proposal to the enterprise development deficiency, suggest using activity-based costing to optimize organization structure model in the process remade and using Balanced score card to provide the guarantee to the process management.The thesis analyses activity-based costing system systematically and suggest the analyses method and research thought in the real estate enterprise management, correlates...