Research On The Application Of Activity-Based Costing In Real Estate Development Project

Real estate development cost management With the economic development,its importance has been increasingly concerned about.Real estate development costs are accurate or not to consider the real estate development business can be a key to the healthy development,this is because the real estate industry since the eighties of last century has gone through more than 30 years,the number of upstream and downstream enterprises involved And a wide variety,forming a complete industrial chain,so the accuracy of its development costs become increasingly important.However,real estate development enterprises in different parts of the country the actual situation,the cost accounting methods are also different,and some companies have taken the lead in the use of more advanced operating cost method,this is because the activity-based cost of real estate development enterprises to provide cost information is more accurate.Activity-based costing can identify the driving factors of product cost,which can be attributed to each specific activity.By identifying the value-added and non-value-added operations in the activity,the enterprise can have limited resources To optimize the configuration,so as to achieve the purpose of saving the cost of business.In this paper,the current cost accounting method of Y company is calculated by traditional cost accounting method.There are many problems in the process of cost accounting,which do not meet the development requirements and management needs of Y company.This paper adopts the activity cost method which can provide relatively accurate cost information to the management of the enterprise,and helps the enterprise management to make cost pricing decision,realize the control of the cost of Y company and reduce the waste of enterprise resources.Y company through the introduction of operating cost accounting,reduce the total cost of enterprise development,improve the economic efficiency of enterprises,this initiative is also worth learning from other real estate industry.