城市综合开发企业是一个新兴的行业,它作为基建管理体制改革的产物,既不同于建设单位,也不属于施工企业。它的产品成本有着鲜明的特征,一是单一性,成本核算必须逐个单一核算;二是固定性,房屋土地为不动产,不能跨地区交换销售;三是产品生产周期长,占用资金多;四是产品成本非统一性,如搬迁补偿、基础设施、配套设施等都不统一。因此房屋开发企业必须有自己独特的成本管理方法。城市建设综合开发企业的成本管理,就是对房屋生产和经营过程中(规划设计、生产、销售)所发生的费用进行计划、控制、核算、考核、分析。如何做好这些工作,以便增加企业经济效益和社会效益,现根据工作实践,谈谈以下几点看法。一、做好可行性预测城市建设综合开发,应按土地所在地段、区域、从征地拆迁补偿费、七通一平费用、工程造价、开发管理费、贷款利息等方面进行成本预测,也就是从开发的深度、广度、地段级差和计划利润等方面进行测 City Comprehensive Development Enterprise is an emerging industry. As a product of the reform of infrastructure management system, it is different from construction units and construction enterprises. Its product cost has distinct characteristics. First, unitary cost accounting must be calculated on a case-by-case basis. Second, it is fixed. Housing land is real and can not be exchanged for sales across regions. Third, the product has a long production cycle and takes up more funds. Fourthly, Non-uniform product costs, such as relocation compensation, infrastructure, facilities, etc. are not uniform. Therefore, housing development companies must have their own unique cost management methods. The cost management of an integrated development enterprise in urban construction means planning, controlling, accounting, examining and analyzing the expenses incurred in the process of house production and operation (planning and design, production and sales). How to do these well in order to increase the economic and social benefits of the enterprise? Now according to the work practice, we can talk about the following opinions. First, do a good job in predicting the feasibility of comprehensive development of urban construction, should be based on the location of the land area, from the demolition of land compensation fees, the cost of seven connections and one leveling, project cost, development management fees, loan interest rates and other aspects of cost projections, that is, from the development Depth, breadth, location level difference and planned profits and other aspects of the test