房地产动态成本管理系统的设计与开发

Design and development of dynamic real estate cost management system

近年来,飞速发展的房地产行业已经成为国民经济的支柱产业,成本管理成为房地产企业管理的重要方面。分析房地产企业成本管理中存在的问题,提出利用作业成本法对房地产成本进行有效的管理。阐述作业成本法的基本原理,给出作业成本法在房地产成本管理中的运用步骤;结合房地产开发成本管理的流程,提出基于作业成本法的房地产动态成本管理模型。结合信息技术,开发了适应房地产企业的作业成本管理系统,并在实际工作中进行应用,在成本信息收集、信息共享、企业决策、成本管理和分配等方面获得较好的效果。研究表明,动态成本管理系统为房地产企业的成本管理提供了有效的成本分析、成本控制以及经营决策的手段,能较好地应用于房地产企业成本管理。

The real estate enterprise with its rapid development has been the supporting industry, and cost management plays an important role in the management. The disadvantages in the cost management of real estate enterprises are analyzed. The principle, procedure and application of activity-based cost （ABC） for real estate cost management are presented. Combining with the process of real estate development, the model of ABC management for real estate is presented. Combining with the information technology, a dynamic cost management system is developed and employed in several real estate enterprises, with better effects in cost data collection, information sharing, cost management and allocation. The study indicates that ABC and the dynamic cost management system may be used as effective tools in cost control and analysis, information sharing and decision-making , for the cost management of real estate enterprises