摘要
目前房地产开发企业竞争日趋激烈,而如何有效地控制成本是房地产企业获得更好收益的重要途径,但传统的成本核算方法已经无法满足成本管理的需要,必须要引入更为有效的成本管理模式——标准成本法。本文分析了正商地产引入标准成本法的必要性、可行性以及如何实施,以期对企业的成本管理有一定的借鉴意义。
At present,the competition of real estate development enterprises is becoming increasingly fierce.How to effectively control cost is an important way for real estate enterprises to obtain better returns.However,traditional cost accounting methods can not meet the needs of cost management,and more effective cost management mode,namely standard cost method,must be introduced.This paper analyzes the necessity,feasibility and implement way of the introduction of standard cost method in ZENSUN Real Estate,with a view to provide reference for the cost management of enterprises.
作者
郭相英
GUO Xiang-ying(School of Accounting,Zhengzhou Shengda University of Economic,Business & Management,Zhengzhou 451191,China)
出处
《价值工程》
2019年第30期250-251,共2页
Value Engineering
关键词
标准成本法
正商地产
成本管理
standard cost method
ZENSUN Real Estate
cost management