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Study On Cost Management Of Real Estate Company Based On Target And Dynamic Management Theory

Posted on:2019-01-06Degree:MasterType:Thesis
Country:ChinaCandidate:B Y LuoFull Text:PDF
GTID:2429330566476892Subject:Accounting
Abstract/Summary:
For a long time,the real estate industry is a mainstay for China's national economy,the rise and fall of its industry has a great impact on the development of our national economy.In recent years,due to the overall decline of the world economy,the growth rate of China's economy has also slowed down,and housing has been in a backlog.Inventory has increased considerably compared with earlier years.The government in order to standardize the management of China's real estate industry,lower prices,improve the national happiness index,the continuous introduction of a large number of policies in force under the policy of oppression,now the competition among China's real estate industry market get intenser day by day.Under such harsh environment,although some real estate companies dare to reform and innovation,but there are still a large part of the real estate business have not design a suitable cost control management system of their own enterprises,still using after accounting cost control method.In view of the current situation,the real estate enterprises did not use the cost method to expand the scope of target dynamic,dynamic target cost method is in the process of target cost management,in order to improve the control of real estate project cost,project of real the real estate enterprise cost control is of great significance to enhance.First of all,this paper expounds the development status of the real estate industry and the significance of the study of the cost control of real estate projects.After that,this article introduces the structure of the cost of the real estate enterprise,the way of accounting and the current cost management mode.Finally,this paper set A project of ZJBL company as an example,analyzes and introduces project cost control system.This paper holds that the key to dynamic cost management is to implement dynamic cost management in the cost control of target cost management system.Through the assessment of the actual cost of A project,it emphasized the importance and necessity of dynamic cost management of project implementation goal,and formulated the applicable target dynamic cost management process for a project.The competition in the real estate industry is becoming increasingly fierce.Only by adhering to the combination of theory and practice can we design a suitable project cost control system to survive in the competition.
Keywords/Search Tags:Real estate company, target cost, dynamic cost
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