本科论文摘 要随着我国经济市场的发展，房地产行业也得到了迅速的发展，一度成为了我国的经济支柱，同时也带动了我国一些边缘化行业企业的经济发展。 现阶段，在十九大会议中习近平主席提出：“坚持房子是用来住的，不是用来炒的。”至此，国家出台了一系列的调控政策，对房地产企业加强宏观调控。同时，房地产开发项目具有开发周期较长, 资金投入较大，投资风险较高，成本核算环节多等一系列的特点。面对这种种形势，房地产企业若想提高市场竞争力，获得更多经济效益,除了提供适销对路的高性价品质房源外，还应该从成本核算工作着手,完善成本核算体制, 对成本支出进行严格的把控，最大程度降低成本、取得最高的利润, 企业才能在激烈的市场竞争中站住脚跟,进而促进企业的可持续发展。 本文以其仕盛和祥房地产有限公司为研究对象，运用相应的理论知识并结合实际出发对其仕盛和祥房地产公司的基本情况、成本管理和核算问题进行探究，并提出了一系列的优化对策。希望能够为房地产经济的发展奠定踏实的基础。关键词：成本核算；房地产；开发成本本科论文AbstractReal-estate industry has been rapidly expanding with the development of our market economy, and has become one of the mainstays in our country, which promotes the economic development of the fringe industries and companies simultaneously. At this stage, comrade Xi Jinping pointed out at 19th National Congress of the Communist Party of China that “We must not forget that housing is for living in, not for speculation.”. Until now, our country has adopted 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 long development period, large capital investment, high investment risk, a great deal of cost accounting 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 competitiveness and more economic benefits under the circumst...
