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作业成本法在房地产工程中的应用浅析
引用本文:孟一.作业成本法在房地产工程中的应用浅析[J].城市建筑,2014(32):326-327.
作者姓名:孟一
作者单位:南京奥体建设开发有限责任公司
摘    要:本文在作业成本法理念的基础上,阐述了作业成本法的特点和优点,深入探讨了如何将作业成本法成功地融入房地产行业的成本管理中。同时结合实例进行了调查研究,总结了作业成本法对于房地产行业成本分析的促进意义。

关 键 词:房地产  成本管理  作业成本  分析

Analysis on Application of Activity-based Costing in Real Estate Project
Meng Yi.Analysis on Application of Activity-based Costing in Real Estate Project[J].Urbanism and Architecture,2014(32):326-327.
Authors:Meng Yi
Abstract:Based on the concept of activity-based costing, the author expounds the characteristics and advantages of activity- based costing, deeply discussing how to successfuly integrate the activity-based costing into the cost management of real es- tate industry. At the same time, with examples of the research, the author summarizes the significance of activity-based costi- ng in promoting the cost analysis of the real estate industry.
Keywords:real estate  cost management  activity-based co- sting  analysis
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