摘要
随着国家政策的不断改革,房地产企业已经成为影响我国国民经济的关键性产业之一。如何推动房地产企业的发展成为许多人关注的重点。房地产企业能否强化内部协调管理、有效控制成本,是决定其能否实现长远发展的关键。房地产企业只有提高经营效率、保证资金周转,才能实现全面发展。因此,在当前的市场竞争环境下,房地产企业应加强成本核算,实现成本目标的可控,让更多资金得以有效运转,进而以更低的成本创造更高的经济价值。文章阐述了房地产企业实施成本核算的意义,分析了房地产企业成本核算的特征,总结了房地产企业成本核算存在的问题,并在此基础上提出了相应的解决措施,以供参考。
With the continuous reform of national policies,real estate enterprises have become one of the key industries affecting national economy in China.How to promote the development of real estate enterprises has become the focus of many people.Whether real estate enterprises can strengthen internal coordination management and effectively control costs is the key to determine whether they can achieve long-term development.Real estate enterprises can achieve all-round development only by improving operational efficiency and ensuring capital turnover.Therefore,in the current market competition environment,real estate enterprises should strengthen cost accounting,achieve the controllable cost targets,so that more funds can operate effectively,and then create higher economic value with lower costs.This paper expounds the significance of implementing cost accounting in real estate enterprises,analyzes the characteristics of cost accounting in real estate enterprises,summarizes the problems existing in cost accounting in real estate enterprises,and puts forward corresponding solutions for reference.
作者
吴小鹏
WU Xiao-peng(Jiangxi Xinke Environmental Protection High-tech Co.,Ltd)
出处
《当代会计》
2022年第23期53-55,共3页
Contemporary Accounting
关键词
房地产企业
成本核算
开发成本
real estate enterprises
cost accounting
development costs