作業(yè)成本法在房地產(chǎn)企業(yè)中的應(yīng)用研究[論文+任務(wù)書+開題報(bào)告+文獻(xiàn)綜述+外文翻譯]







摘  要：房地產(chǎn)業(yè)在我國尚屬一個(gè)新興行業(yè)，在宏觀范圍內(nèi)已走出了近二十年的醞釀和探索階段，迅速發(fā)展成為國民經(jīng)濟(jì)支柱產(chǎn)業(yè)之一。目前房地產(chǎn)企業(yè)在成本管理中程度不同地存在著如下的問題：成本核算不準(zhǔn)確；成本過程控制缺乏動(dòng)態(tài)管理；項(xiàng)目成本之間沒有可比性；成本信息相對滯后。



目前，作業(yè)成本法和基于ABC的作業(yè)成本管理（ABM），在美、日和西歐諸國的企業(yè)，尤其是競爭激烈和人工成本很低的高新技術(shù)企業(yè)，得到了廣泛的應(yīng)用。中國的一些企業(yè)，包括房地產(chǎn)企業(yè)也采用了作業(yè)成本法，但是與國外企業(yè)相比，其優(yōu)勢難以體現(xiàn)。因此，本文選擇房地產(chǎn)企業(yè)作業(yè)成本法應(yīng)用作為研究對象。文章回顧了作業(yè)成本法的概念和理論基礎(chǔ)，結(jié)合房地產(chǎn)企業(yè)管理現(xiàn)狀著重闡述作業(yè)成本法在房地產(chǎn)企業(yè)的具體操作流程，分析和總結(jié)作業(yè)成本法在應(yīng)用時(shí)應(yīng)注意的問題，以期提高房地產(chǎn)企業(yè)的成本管理水平以及企業(yè)競爭力。



關(guān)鍵詞：作業(yè)成本法;房地產(chǎn);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 Europe's 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-basedcosting;real estate;process 





目　錄



一、引言 1



二、作業(yè)成本法概念及理論基礎(chǔ) 1



（一）作業(yè)成本法的含義 1



（二）作業(yè)成本法的產(chǎn)生與發(fā)展 2



（三）作業(yè)成本法的理論基礎(chǔ) 3



三、作業(yè)成本法的一般流程 3



（一） 鑒定作業(yè) 3



（二）建立作業(yè)成本庫，并將資源追溯到對應(yīng)的作業(yè)中去 3



（三）確定每一種作業(yè)的成本驅(qū)動(dòng)并進(jìn)行費(fèi)率計(jì)算 3



（四）分配成本庫費(fèi)用并將作業(yè)追溯到產(chǎn)品中去 4



四、作業(yè)成本法在房地產(chǎn)企業(yè)中的具體操作流程 4



（一）我國房地產(chǎn)業(yè)的現(xiàn)況分析 4



（二）房地產(chǎn)市場的主要特征 5



（三）在房地產(chǎn)業(yè)應(yīng)用作業(yè)成本法的必要性 5



（四）房地產(chǎn)項(xiàng)目的作業(yè)成本分析的實(shí)施步驟 6



五、房地產(chǎn)企業(yè)在應(yīng)用作業(yè)成本法應(yīng)注意的問題 8



（一）問題分析 8



（二）解決對策 9



六、結(jié)論 10



參考文獻(xiàn) 11



致  謝 13