Application Of Activity-based Costing In HRZD Property Company

In recent years,with China's growing economic strength,the market competition intensifying,and the property management industry as an important branch of the real estate industry,for the market economy has played a more and more important role,the property service management industry belongs to the emerging industries,the momentum is developing rapidly,will gradually become the industry's leading industries,now but at present our country property management enterprises generally present the operating results are not optimistic,the industry is almost a loss of status,this kind of phenomenon for the property industry must first solve the problem of cost management.Enterprise currently include the use of cost accounting method does not accurately reflect the cost of consumption,cost can not be refined,in this way can not effectively prevent or control those able to influence directly or indirectly affect the cost factors and conditions,which requires innovation way to realize the effective cost management of cost accounting.This paper has studied the application of operation cost method of HRZD property company.The operation cost method is used to calculate the cost of HRZD property company,and the operation cost method is applied to the enterprise.First this paper introduces the research background and significance,homework cost method of the research status at home and abroad,research contents and methods,and this paper innovation points,etc.,and then introduces the related theory knowledge,and study the company profile is introduced and the current situation of cost management and to carry on the simple analysis,proposed the homework cost method in the implementation of the necessity and feasibility of the enterprise.Finally through the HRZD enterprise simulation application of activity-based costing in cost accounting analysis,summed up the homework cost method for the company's operational cost method can be applied in cost control,and can improve the accuracy and precision of cost accounting.In this paper,the cost of HRZD property company is managed and calculated by using ABC,and a new method is explored to solve the problems of the company's cost management.Of homework cost method is further applied to service enterprise cost management has opened up a new train of thought,for the property management enterprise cost management mode provides a reference and reference,has a certain guiding significance.