The Research On Activity-based Costing For Property Enterprise

With the high speed development on today's market economy,the property enterprise,as a typical representative of modern service industry,must transfers gradually from the traditional property service model to the property management model with diversification,informatization and a good user experience.And during this period of time,the property enterprise faces a series of difficulties,like the sharply rising cost of human resources,the consciousness of user consumption laying behind the level of experience and so on,which affects the survival and development of itself.And all these require that the property enterprise must control the cost strictly and manage the cost more meticulous.Meanwhile,the property enterprise should form an efficient and scientific way or system on cost accounting.And the property enterprise should open up the source and save the cost on management.With the enhancement of management on many sides,the market competitiveness of the property enterprise can be strengthened.The activity-based costing,as a new method of cost accounting and tool of management,has been widely researched at home and abroad.Therefore,this paper tries to apply the activity-based cost accounting method on the cost accounting of property enterprise and the cost management and control,so that the new idea of enhancing the cost management and control of property enterprise can be explored.Through the careful study of property enterprise and property service and the systematical analysis of the activity-based cost management system,and on the basis of the activity-based cost accounting,this paper establishes the activity-based cost accounting model based on the property enterprise,and has a clear analysis which takes GT property company as an example.It verifies the feasibility of activity-based costing on the application of property enterprise.From the research and application of activity-based costing in property enterprise to the exploration on the method of activity-based management and control of property enterprise,this paper puts forward new plans of management and innovative ideas for the development of the property enterprise management based on the confirm and analysis of the activity of property enterprise,the activity-based accounting and controlling,the confirm of standard activity-based costing,the analysis of the differences and optimal evaluation of activity-based costing and so on.