Study On The Cost Accounting And The Information Disclosure Of Real Estate

Real estate industry is a very imporntent industry of China, it closely linked with both the socialist market economy, but also the ordinary people's daily lives. Our government in recent years significantly increased the intensity of macroeconomic about the real estate, trying to make the real estate prices return to a reasonable range. As the real estate 's characteristics, there are many issues about the cost accounting and disclosure. How to aquire a more accurate accounting of the real estate costs and reasonable disclosure of information has become the focus of the public attention.Currently, the society is concerned about one question: whether has the price seriously deviated from the real estate costs? Parties standing in their respective positions, the statement is very different, and that brings a lot of social conflicts.There are many investment demand and speculative demand in the real estate market.The government introduced a number of measures to curb the demand,but the effect is not obvious.This disclosure of information by studying the real eatate costs,this paper trys to proviod a basis for the government decision-making,and promotes the healthy development of the real estate market.This paper studies the theory of cost and the status quo of laying the theoretical foundation.Secondly, it analyzes thestatue quo of the real estate industry and real estate market, and acquires the need for disclosure of real estate costs.Thirdly it lists the current housing the status of real estate costing.In order to improve the cost accounting method of the real estate companies, we study the activity-based costing application in the real estate development. Finally, it analyzes the disclosure of cost information on the real estate status and the main questions.The premise of ensuring accurate cost accounting, a framework for disclosure of real estate costs should be established.Reasonable cost information will be disclosed.In this paper, using standard analysis methods combined with field survey, the results have been carried out on induction, and form their own theoretical system. From the perspective of accounting and economics is both a qualitative description and analysis.The use of case analysis shows how to apply accounting theory research practice.This paper studys on adopting activity-based costing in the real estate,and it provides reference for the real estate enterprise in future.It is importent to improve the information disclosure of real estate costs.It constructs a general framework,and it can largely solve the existing problems.Through further accumulation of knowledge and practice, this paper will be more perfect.