其仕盛和祥房地产有限公司成本核算问题研究

本科论文关键词：成本核算；房地产；开发成本AbstractReal-estate industry has been rapidly expanding with the development of our marketeconomy,and has become one of the mainstays in our country,which promotes the economicdevelopment of the fringe industries and companies simultaneously.At this stage,comrade XiJinping pointed out at 19th National Congress of the Communist Party of China that"Wemust not forget that housing is for living in,not for speculation.".Until now,our country hasadopted a host of regulation policies to strengthen the macro-control on real estate enterprises.Moreover,development projects of real estate industry are characteristic of the longdevelopment period,large capital investment,high investment risk,a great deal of costaccounting problems and so on.In addition to provide marketable and cost-effective housing,real estate enterprises need to start with cost accounting work to gain market competitivenessand more economic benefits under the circumstance.Only under the improvement of the costaccounting system,strict control of the expenditure,furthest reduction of the cost andrealization of profit maximization can the enterprise find its feet in such a cutthroat marketenvironment and promote sustainable development.This paper investigated the basic situation,cost management and accounting problems of Qishishenghexiang Company with thecorresponding theoretical and practical methods.We put forward a series of optimizationcountermeasures,which promisingly lay a solid foundation for the development of the realestate economy.