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目前,我国的房地产企业日益迅速发展,并且已成为我国政府实现其职能的一种需要,也成为了财政收入的很重要的来源之一。随着房地产业的逐步成熟,竞争不断加剧,使得成本控制成为房地产企业工作的重心。因此,房地产企业内部成本的正确核算及有效控制,不仅关系到房地产企业自身利润的获得情况,也关系国民经济的健康发展。本论文就针对房地产企业内部成本进行分析,从开发成本的构成、核算方法到时成本的控制,最终提出了房地产企业的一些对策建议。
At present, the real estate enterprises in our country are developing rapidly and rapidly, and have become a need of our government to realize its functions, and have become one of the most important sources of fiscal revenue. With the gradual maturity of the real estate industry, competition intensifies, making cost control the real estate business center of gravity. Therefore, the correct accounting and effective control of the internal costs of real estate enterprises not only concern the acquisition of self-profits of real estate enterprises, but also the healthy development of the national economy. This paper analyzes the internal costs of real estate enterprises, from the composition of the cost of development, accounting methods to the cost of control, and ultimately put forward some countermeasures and suggestions for real estate enterprises.