The Application Of Target Activity-based Costing Management Model In S Real Estate Enterprise Development Project

With the tightening of macro policies,the real estate industry is affected by the m arket instability,the excess returns fall,and the competition pattern becomes fierce.T he existing real estate enterprises have to start from the inside to improve the safety m argin of the enterprise,and beat other competitors at low cost.Through the establishm ent of an efficient cost control system,it can effectively plan,organize,coordinate,su pervise and control the development projects,'and enhance the risk awareness and cor e competitiveness of real estate enterprises.In this paper,based on a lot of resources,t he real estate development project cost control related theory as the foundation,analys is activity-based cost and target-based cost,fully absorb advantages,target-activity-ba sed cost model is put forward.S real estate enterprise development project as case,us ing the research methods of questionnaire and on-the-spot interviews,the cost manage ment of the existing problems and their causes were analyzed,and concluded that it's necessary for S real estate enterprise development project to use target-activity-based method.Build targets-activity-based model is applied to S real estate.It will be under current cost accounting and target-activity-cost accounting of development cost vari ance analysis,calculated the use of target-activity-based costing.Target-activity-based cost as a new mode of cost management,cost management mode applied in real estat e development projects,can help real estate enterprise to establish reasonable target co st,obtain accurate cost information,timely find the activity problems under effective control,to provide reference basis for making decision.With the gradual promotion of this method,the whole industry management thinking will change,and provide more theoretical reference and ideas for solving the problem of cost management.