作業(yè)成本法在房地產(chǎn)企業(yè)開發(fā)成本核算中的應(yīng)用【畢業(yè)論文】

1、會(huì)計(jì)學(xué)專業(yè)2011屆本科畢業(yè)論文（設(shè)計(jì)）（20112011屆）屆）畢業(yè)論文（設(shè)計(jì)）畢業(yè)論文（設(shè)計(jì)）題目：作業(yè)成本法在房地產(chǎn)企業(yè)開發(fā)成本核算中的應(yīng)用姓名：專業(yè)：會(huì)計(jì)學(xué)班級(jí)：學(xué)號(hào)：指導(dǎo)教師：導(dǎo)師職稱：2011年05月12日會(huì)計(jì)學(xué)專業(yè)2011屆本科畢業(yè)論文（設(shè)計(jì)）IIAbstract:Nowadaysinthelowprofiteracontrollingthedevelopingcostoftherealestatecompaniesism

2、eimptantthanthescaleexpansion.AtpresenttheaccountingofChinasrealestatecompanies’developingcoststillhassomegreatdisadvantages.Itcannotallocaterationallyofdevelopingcostbythetraditionalcostaccountingmethodswhichaffectsthea

3、ccuracyofthedevelopingcost.ButActivityBasedCosting(ABC)choosestherightcostdriverstoachievetheaccuracyofthepricingofrealestatedevelopingcostwhichsavesthecostincreasestheprofitsoftherealestatebusiness.Thispaperfocusesonthe

4、ABCapplicationindevelopingcostaccountingoftherealestatebusiness.ithasastrongpracticalsignificancewhataffectsthebudgetsfinalaccountsofrealestatedevelopingcosttheapplicationmodel.Therefethispaperanalyzesthestatusofrealesta

5、tecompanies’developingcostaccountingcombineswithABCanalysisoftheymethods.ByeffectivelyestablishingreasonablydeterminingthecostdriverpooltheABCwillimprovetheaccountingofrealestatedevelopingcostwhichisbasedonthetraditional