摘要
房地产业在经历了狂热和低迷的大起大落后,目前正处于复苏阶段,但在成本管理上仍存在"三化"现象,房地产企业要想在激烈的市场竞争中获得经营利润,应该加强成本管理,实现成本控制。从房地产开发企业的成本组成及其管理职责入手,提出房地产开发环节的成本控制程序。
After passing through great upcreep and decadence,now the real estate is in the recovery stage.But there still exsits the phenomenon:'three tendencies'in the cost management.Estate enterprises should enhance the cost management if they want to get profits in the heated market competition.As for the cost management,this paper dicusses the cost supervision and the cost control of estate development processes.According to the formation and management responsibilities the article puts forward cost control the procedure of the estate enterprises development.
出处
《辽宁工程技术大学学报(社会科学版)》
2004年第1期64-65,共2页
Journal of Liaoning Technical University(Social Science Edition)