Aplication Research Of The Activity-Based Cost In Development Of Real Estate Project

In the key period, the market structure has great impact on the cost of our country's realty industry and attracts lots of attention. Based on this, exploring advanced cost management approach has a great significance. Introducing the Activity-Based cost(ABC for short) into real estate project is feasible both in cost accounting and management theories. And the key is to find the composition of cost of different projects to avoid inefficient work and improve low efficient work. Compatible with value project, it can achieve precising accounting and control the cost of developing real estate project.Positioning at the current situation analysis through cost management of developing real estate project and combining the ABC, this paper introduces the ABC into project management of real estate to establish the Activity cost pool and confirm the cost composition. And then puts forward an improvement of traditional cost management approach. Based on this, the author discuss the implication of the ABC in development of real estate project and then puts forward some suggestion about how to reduce and avoid inefficient work on the basis of precising accounting. Combining theoretic research and positive analysis and taking Xinjiayuan as the studying objective, this paper analyzes project cost management to illustrate the principles and approaches of cost management in development of real estate project and efficient cost accounting. Through the combination of ABC and value engineering to control project cost, the author proposes some suggestions on how to reduce and avoid inefficient work.