Aplication Research Of The Activity-based Cost In Develepment Of Real Estate Enterprise

The rapid development of science and technology, The environment of increasingglobal competition have made the traditional complete cost accounting method cannotmeet the cost management needs of real estate development enterprise requirement. Somany companies have to adjust original production. After adjustment of the mode ofproduction,improving the indirect costs in the total cost of the proportion, At the sametime, reducing direct labor cost in the total cost of the proportion, Leading to a majorchanged constitutes of project cost. So, Enterprises need to introduce a new method of costaccounting to make sure management use the detailed, accurate cost information to analyze,realizing the cost control goal, reducing the waste of resources, making the manager use ofprecise cost information to make the right decision, making up for the deficiency of thetraditional cost accounting method. First this article introduce the real estate enterpriseapplication of activity-based cost accounting method of background and significance,Studying the status quo at home and abroad and the main content of this study, methods,and the proposed innovation. Second, Elaborating on the theory of comprehensive projectcost management, job cost management theory, theory of balanced scorecard, Pointing outthe need for real estate development enterprises operating cost method; Describing theactivity-based costing application status in the real estate development enterprises in theconstruction project; Analyzing of the problems of the real estate development enterprisesin the use of activity based costing process and the reason for these problems, and puttingforward some suggestions. Finally, specific case studies of real estate developmentcompanies use the difference between the project cost of the activity-based costing andtraditional full-cost method of accounting, and draw the appropriate conclusions.