作业成本法在物业管理企业中的应用

The Application of the ABC in Property Management

随着物业管理的迅速发展,物业管理公司不断涌现,物业管理行业市场竞争激烈,现有的物业管理企业成本管理模式已经不能适应当前房地产业快速发展的市场要求,变革势在必行。作业成本法是一种新的成本核算和管理方法,自提出以来,它已经在世界范围内获得广泛的应用,促进了企业管理水平的提升。本文将作业成本法这一新型成本核算管理方法引入物业管理企业,帮助物业管理企业构建更加科学合理的成本核算体系,从而提高成本核算精度。

With the rapid development of the property management,the current management mode is out of the date.The reform is to be certain.The ABC（activity-based costing）,a new cost calculation and management way,has drawn a lot attention all over the world since its existence.The paper tries to apply this new method to the property management to help enterprises build an efficient and effective cost calculating system to improve cost calculation estimation.