物业管理公司的作业成本核算模型设计  

Design of Activity-Based Costing Model for Property Management Companies

作　　者：吴越 WU Yue(Guangdong University of Finance,Guangzhou 510521,China)

机构地区：[1]广东金融学院,广州510521

出　　处：《中小企业管理与科技》2020年第20期75-77,共3页Management & Technology of SME

摘　　要：物业管理行业在我国出现40年以来,已充分显现出其在城市化建设中的重要地位。但是,当前我国中小物业管理公司普遍面临着成本管理困境,不能为经营决策提供有效的成本信息。而作业成本法作为一种广受会计学界认可的成本管理方法,能够基于作业与成本对象之间的因果关系,提供精确的成本信息,从而为决策的科学性和有效性提供保障。Property management industry has fully demonstrated its importance in the construction of urbanization since its appearance in China nearly forty years ago.However,small and medium-sized property management companies in China generally face the dilemma of cost management at present,which fails to provide effective cost information for operating decision-making.Activity-based costing,as a cost management method widely recognized by the accounting community,can provide accurate cost information based on the causal relationship between activities and cost objects,so as to guarantee the scientificity and effectiveness of decision-making.

关 键 词：物业管理企业 作业成本法 成本管理 

分 类 号：F299.23[经济管理—国民经济]