近年来,随着社会经济的高速发展,房地产业已成为国家经济主力,其竞争也更加激烈,房地产开发业务亦然变得越来越复杂多变。如此形势下只有具有超前战略眼光与娴熟专业技巧的企业才能在未来的经济发展中取得先机与成功,而科学有效地把握房地产开发过程中每一阶段的成本,实现预期利润,是其中尤为重要的一个环节。本文以房地产开发成本的组成及其核算为出发点,浅析企业开发过程中应注意的几个问题。 In recent years, with the rapid social and economic development, the real estate industry has become the mainstay of the economy and its competition has become more fierce. As a result, the real estate development business has become more complex and ever-changing. Under such circumstances, only the enterprises with forward-looking strategic vision and skilled professional skills can make the best of the opportunities and successes in the future economic development. It is of particular importance that the scientific and effective control of the cost of each stage of real estate development and the realization of the expected profit A link. In this paper, the composition of real estate development costs and accounting as a starting point, analyze the development of enterprises should pay attention to several issues.