The Reconstruction Of The Binjiang Property Company Cost Management Mode

Property management industry is an emerging service industry with the development ofthe real estate industry development and rapid development, gradually mature, but themethods of cost accounting and cost management mode is still based on traditional costmanagement pattern, has not formed its own unique mode of cost management, thestate-owned Property Management Company majority still belongs to the state-ownedenterprise logistics the service sector, not stand on one’s own, self-financing, its developmentbut also by the problems left over by history and its conditions of bondage, but thestate-owned Property Management Company must develop, should move toward the market,face competition, in this case itself must reform and perfect, cost management mode is thepriority among priorities, the state-owned Property Management Company under thecomplex internal and external situation, to find a suitable development mode of costmanagement has become the current required to solve the problem.This paper mainly to the modern cost management mode in the theory of activity-basedcosting and strategic cost two cost accounting model as the basis, through the analysis of thepresent situation of cost management mode of Binjiang property company and existence,according to its own characteristics and external environment and their own costmanagement, puts forward a new cost management model design concept.