摘要
由于房地产项目具有投资数额大、施工周期长、项目流程繁杂等特点,房地产企业成本核算也具有复杂性和综合性。文中针对房地产项目的成本构成、核算内容、控制措施等方面进行了详细阐述,并建立了完备的成本控制体系,为更好地做好项目成本核算及成本控制工作提供对策建议。
Due to the characteristics of real estate projects,such as large investment amount,long construction period and complicated project process,the cost accounting of real estate enterprises is also complex and comprehensive.In this paper,the cost composition,accounting content,control measures and other aspects of real estate projects are described in detail,and a complete cost control system is established.To do a better job in project cost accounting and cost control.
作者
邱夏妹
Qiu Xiamei(Rongchuang China Southeast Group Fujian company,Fuzhou,Fujian 350000)
出处
《江西建材》
2022年第12期424-426,共3页
Jiangxi Building Materials
关键词
房地产项目
成本构成
成本核算
成本控制
Real estate project
Cost composition
Cost accounting
Cost control
