财务管理专业毕业论文--作业成本法在房地产企业中的应用研究.docVIP

摘 要 房地产业在我国尚属一个新兴行业，在宏观范围内已走出了近二十年的酝酿和探索阶段，迅速发展成为国民经济支柱产业之一。目前房地产企业在成本管理中程度不同地存在着如下的问题：成本核算不准确；成本过程控制缺乏动态管理；项目成本之间没有可比性；成本信息相对滞后。 目前，作业成本法和基于ABC的作业成本管理（ABM），在美、日和西欧诸国的企业，尤其是竞争激烈和人工成本很低的高新技术企业，得到了广泛的应用。中国的一些企业，包括房地产企业也采用了作业成本法，但是与国外企业相比，其优势难以体现。因此，本文选择房地产企业作业成本法应用作为研究对象。文章回顾了作业成本法的概念和理论基础，结合房地产企业管理现状着重阐述作业成本法在房地产企业的具体操作流程，分析和总结作业成本法在应用时应注意的问题，以期提高房地产企业的成本管理水平以及企业竞争力。 关键词：作业成本法;房地产;流程 Abstract Real estate is still an emerging industry in China, in the macro range is out of the nearly two decades of deliberation and exploration stage, rapid the development of pillar industries in national economy.The cost of the current real estate management companies also exist to varying degrees the following issues: cost accounting is not accurate; the cost of the lack of dynamic management of process control; no comparison between the cost of the project; cost information is lagging behind. Currently, ABC costing and job-based cost management (ABM), in the United States, Japan and Western Europes enterprises, especially labor costs, fierce competition and low high-tech enterprise, has been widely used. Some Chinese enterprises, including real estate companies also used the activity-based costing, but in comparison with foreign enterprises, the advantage is difficult to reflect. Therefore, this choice real estate Costing applications for the study. The article reviews the concept of activity-based costing and theory, combined with the real estate business management focuses on the status of the real estate business operating cost method in the specific operational procedures, analysis and summary of activity-based costing in the application should pay attention to the issues in order to improve the real estate the cost of enterprise management and enterprise competitiveness. Key Words：Activity-basedreal estate;process  目　录 一、引言 1 二、作业成本法概念及理论基础 1 （一）作业成本法的含义 1 （二）作业成本法的产生与发展 2 （三）作业成本法的理论基础 3 三、作业成本法的一般流程 3 （一） 鉴定作业 3 （二）建立作业成本库，并将资源追溯到对应的作业中去 3 （三）确定每一种作业的成本驱动并进行费率计算 3 （四）分配成本库费