| 房地产开发企业成本核算探讨 |
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| 引用本文： | 刘莉.房地产开发企业成本核算探讨[J].大连大学学报,2013(4):129-131,145. |
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| 作者姓名： | 刘莉 |
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| 作者单位： | 大连大学财务处,辽宁大连116622 |
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| 摘 要： | 房地产开发企业成本核算是商品房定价的重要依据,是会计核算工作的重要组成部分,也是社会普遍关注的焦点和热点。这是由于房地产项目的特殊性所决定的,主要表现为成本核算对象的确定难以把握。从房地产开发企业的实际核算体系出发,就如何做好房地产开发企业的成本核算工作进行了阐述。
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| 关 键 词： | 项目开发 成本构成 核算对象 成本核算 |
Study on the Cost Accounting of Real Estate Enterprises |
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| LIU Li.Study on the Cost Accounting of Real Estate Enterprises[J].Journal of Dalian University,2013(4):129-131,145. |
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| Authors: | LIU Li |
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| Institution: | LIU Li (Finance Department of Dalian University, Dalian 116622, China) |
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| Abstract: | The cost accounting of real estate enterprises is an important basis for pricing in the commercial housing market. an important component of accounting work, a focus of public attention and a hot topic of the society. It is determined by the special characteristics of the real estate projects as it is hard to set cost accounting target. This paper elaborates how to do better cost accounting work with the actual accounting system of real estate developers. |
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| Keywords: | Project development Cost structure Accounting targets Cost accounting |
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