Research On Cost Accounting Of H Real Estate Development Corporation

The profit level of a real estate development company and tax payment are directly affected by the company's cost accounting.Because most of the real estate development products have a long time span and a long cycle,the accounting costs will not be fully collected when the project is ready for acceptance.For example,the settlement of the project has not been completed,and the supporting facilities have not yet been completed.As a result,the actual cost an d the book cost are different,and th e accounting information is lagging behind.If th e r eal estate development enterprise has multiple formats and the district development does not carry out accurate cost sharing,it will lead to a large difference in gross profit m argin of the same type of products,which will seriously affect the realization of the current profit of the enterprise.Therefore,a set of feasible cost accounting procedures and solutions It is especially important in the financial accounting of real estate enterprises.Through the analysis of the financial cost accounting method,cost sharing method and project data of th e projects developed by H real estate development company,this paper finds the problems encountered by H real estate development company in the cost accounting process,combined with the relevant cost accounting theory.And the actual experience of bench marking enterprises to optimize and solve the procedures and problems in the cost accounting process,thus providing a feasible cost accounting optimization solution for real estate development companies.Starting from the current cost accounting th eory and the related literature of real estate cost accounting,starting from the current cost accounting of H development company under target cost management,the project introduction,cost management method,cost sharing process and finance for H real estate development company The data is analyzed in depth to analyze the problems generated by real estate development companies in financial cost accounting,and to optimize and sort out and propose solutions.Mainly from the determination of the cost object,the choice of the cost allocation method,and then through the one-time apportion,the second apportionment to the three-fold apportionment,the total cost of the accounting object is integrated,the product is carried forward and the cost accounting result is analyzed,and an example is given.Explain,through the comparison before and after,point out the impact of different cost allocation methods and procedures on the proj ect and profit.This paper also proposes from the aspects of internal accounting system,supervision mechanism,process optimization and method,etc.,that the cost that is common in real estate enterprises is not fully collected,multi-format,cost-sharing process of district development projects and long development period.The corresponding solution.The financial property of the real estate industry has become more and more obvious.Investors,managers,and regulatory authorities have higher and higher requirements for project financial cost data.Therefore,only by continuously exploring and perfecting in the process of theory and practice can the cost of real estate development companies be improved.Accuracy and reliability of accounting.