Research On The Application Of Activity-based Costing In The Development Project Of H Real Estate Company

In recent years,the golden age of the real estate market has gradually passed.On the one hand,the costs of construction materials and labor costs in development projects have been rising all the way.On the other hand,real estate companies still need to maintain A certain profit rate,in order to gain a favorable position in the fierce market competition,the cost management of real estate companies can not be ignored.However,most real estate companies in China still use the traditional cost method to calculate the cost of real estate projects.A single allocation standard comes Assessing the indirect expenses incurred in the project makes the book cost of the product in the project deviate from the actual cost,which cannot achieve reasonable and effective control of the project cost,and even make wrong project operation decisions.Therefore,this paper introduces the activity-based cost In the cost accounting system,we hope to use more scientific and reasonable cost accounting methods to solve the current problems.First of all,this article analyzes and summarizes the research dynamics of domestic and foreign activity cost methods and the status quo of real estate cost management,and introduces project management,the process of real estate enterprise development projects and the costs incurred,activity cost methods and traditional cost methods.Second,briefly The company's organizational structure and a project profile were introduced,and it was found that the current cost management of h company was in the form,the cost work could not be implemented,and the indirect cost allocation of products in project a was unreasonable.Starting with the market environment and the company's actual situation,the subsequent effects of inaccurate cost information under the original costing method were analyzed.Combined with the management theory of the ABC method,it was believed that the implementation of the ABC method would solve the current problems faced by the company,It is necessary and feasible.Then,by using the activity-based costing calculation process on company a's development project,and comparing the cost information under the new costing system with the original cost model,it is further found that Product pricing issues,analyze the expected effect of company hProposed to promote follow-up management and activity-based costing on the recommendations of hope research on activity-based costing by company specific development project for h,facing the same problems as other real estate companies,provides a frame of reference.The innovation of this article is to implement the activity-based cost method on the specific project of company h,and after solving the problems under the original cost model,combine the activity-cost method with the project operation of company h to propose that small projects can solve large problems.New insights,and propose corresponding countermeasures to the problems that the company may face at the beginning of the operating cost method.