The Study, Based On Activity-based Costing, Cost Management Of The Property Services Business

Activity-based costing method as an advanced modern enterprise management tools have been extensively studied and applicated abroad.It can provide the scientific allocation of indirect cost, make the cost accounting more accurate, and still can make the cost management more subtle. At present in our country's property/realty enterprises on how to run the activity-based costing method, enhances the enterprise management level of the overall cost involves is small. Therefore, this paper tries to use the activity-based costing method to accounting property cost and explore a property enterprise cost management of new ideas.A combination analysis method of qualitative and quantitative was applied in this paper to make a comprehensive study of the cost management of realty service enterprises. Based on the systemic analysis of the activity-based costing, basic meaning of the property management, problems existing in the property management, characteristics of cost accounting of realty service, and the implementation factors of Activity-Based Costing (ABC for short), the ABC method was introduced into the cost accounting of realty service enterprise. Then, basing on the accounting of activity cost, the activity analysis, budget, standard activity cost, different analysis of activity cost, cost control, performance evaluation, and activity optimizations were studied and a cost management model of the activity-based realty service enterprise was established for the needs of property cost management. Moreover, the model was applied to the cost management of GW realty service enterprise. A new property cost accounting calculates system was established. In addition, carrying on the different analysis and evaluation of activity costing, the key links of cost reduction was determined. It was proved that the new system of computation is correct and comprehensive for the property cost information management.The basic conclusion of this paper is:Firstly, the activity-based costing method is a kind of cost calculation method, also is a kind of cost management methods on the basis of work, its outstanding advantages is provided for property management decision makers relatively accurate cost information, and to provide a homework management thoughts; Secondly, the activity-based costing method in service requirements diversification, indirect costs for the characteristics of high proportion of property enterprise applications, the effects is obvious; Thirdly, through analysis of homework assignments, the value chain analysis can not only effectively reduce the property business costs, and can completely improve the property enterprise cost management level. Therefore, the activity-based costing method not only applicable to manufacturing enterprises, and also applies to property services, etc other industries.