Research On ABC Real Estate Company Lean Cost Accounting And Dynamic Cost Controlling

The managers of real estate projects begin to think highly of the Cost Controlling in recent years because of the ending of the huge profits in real estate industry.Who can occupy a good position on cost,who will win the market competitiveness between the shakeout of this industry and achieve the enterprise’s healthy development.In order to standardize the cost controlling and management of small and medium-sized real estate project,also to improve enterprise’s competitiveness,this article adopts the method of combining theory and case study,through studying the project cost management theory both domestic and foreign experts,then on the basis of analyzing outstanding enterprises,the thesis analyze the problems and defects existing in the development process of ABC real estate company.The article use scientific and standardized method of cost management,adjust ABC company’s organizational structure,complete the matrices mode,from the perspective of corporate strategy and enterprise growth,established the total cost management system in accordance with of the company.By using the requirements of TCM theory,introduce the lean cost management thought,taking example by the benchmarking enterprise’s cost management,standardize the design of ABC company project cost accounting,formulate the specific measures of controlling the project development cost,establish a dynamic mechanism about cost supervision and control,and make the ABC company gain a significant development in project cost management.The paper draw a conclusion that,reasonable and effective organizational structure is the precondition of a real estate enterprise to implement total cost management,strict cost responsibility system is the essential condition,use a reasonable cost budget method to determine the target cost is the basis of the cost management and the the dynamic cost control ling mechanism implemented smoothly is the necessary means of project cost management.In this paper,the research has solved the practical problems nichetargetly,own a good practical significance,what’s more,this paper provide evidence to improve and strengthen chinaese small and medium-sized real estate enterprises’ cost accounting and management,enhance the competitiveness of enterprises.