摘要
高科技的迅速发展以及新的商业竞争环境,导致房地产开发企业间接成本在总成本中所占的比重日益上升,直接人工在总成本中所占的比重不断下降,项目的成本构成发生了重大变化。传统的完全成本核算方法无法核算真实的成本信息,不能满足房地产开发企业成本管理的需要。房地产开发企业必须采用作业成本法,才能够准确核算成本信息,有助于企业正确做出决策。通过分析作业成本法在房地产开发企业中应用的现状、存在的问题及原因分析,提出房地产开发企业应用作业成本法的对策建议,指导房地产开发企业更好地加强成本管理,提高企业经济效益。
By adopting activity - based costing, real estate development enterprises can get the accurate ac- counting of the cost. This paper analyses the present situation of the application of activity - based costing in the real estate development enterprises, the existing problems and the reasons, puts forward some countermeasures, which provide economic benefits to the enterprises.
出处
《山东青年政治学院学报》
2013年第1期119-125,共7页
Journal of Shandong Youth University of Political Science
关键词
成本动因
作业成本法
对策
cost
activity - based costing
countermeasures
