论文部分内容阅读
城市建设综合开发企业是适应城市建设经济发展的客观要求,从建筑业中逐步分离出来的一个新兴产业。它既不同于工业,也不同于建筑业,更不同于建设单位。正是由于城市建设综合开发具有独特的生产经营方式,其成本计算的特点、方法都与工业、建筑企业和建设单位不同。第一,开发企业成本核算具有多样性特点。城市建设综合开发生产经营活动比较广泛,其开发建设项目既有土地开发、商品房开发、配套设施开发,还有代建房与代建工程等内容,因而其成本核算要计算上述所有开发建设内容的成本。在成本计算的程序中,首先要计算土地开发成本、配套工程成本;土地开发成本与配套工程成本计算出来后,应按一定标准在商品房工程成本和营业性配
City Comprehensive Development Enterprise is an emerging industry that is gradually separated from the construction industry to meet the objective requirements of urban economic development. It is different from the industry, but also different from the construction industry, more different from the construction unit. It is precisely because of the comprehensive development of urban construction has a unique mode of production and management, the characteristics of its cost calculation methods are different with the industry, construction companies and construction units. First, the cost of development enterprises has the characteristics of diversity. Comprehensive urban development and production of a wide range of production and management activities, the development and construction projects both land development, commercial housing development, ancillary facilities development, as well as on behalf of housing construction projects and so on, so its cost accounting to calculate all of the above development and construction content cost. In the cost calculation process, we must first calculate the land development costs, supporting the cost of the project; land development costs and ancillary engineering costs are calculated, according to certain standards in commercial housing project costs and operating costs