TAILIEUCHUNG - Management accounting in pricing decisions for real estate of real estate firms in Vietnam

This paper focuses on analyzing and evaluating the actual situation of Vietnam’s REEs in making pricing decisions for real estate, then proposing some recommendations for improving the information system and pricing decisions for real estate making process for creating the highest economic efficiency for the REEs in the current market conditions. | Management accounting in pricing decisions for real estate of real estate firms in Vietnam - n trÞ - Kinh nghiÖm quèc tÕ vµ thùc tr ng ë ViÖt Nam MANAGEMENT ACCOUNTING IN PRICING DECISIONS FOR REAL ESTATE OF REAL ESTATE FIRMS IN VIETNAM Pham Thanh Hương PhD Department of Accounting-Auditing Thuong mai University Hanoi Vietnam Abstract In Real Estate Firms REEs managers always have to make decisions while running their business in various forms. Among the manager s decisions on real estate business the pricing decision for real estate is one of the difficult decisions for managers in the REEs. Pricing decisions for real estate are often strategic decisions which play an important role for the existence and development of REEs. Thus enterprise managers often consider this to be the most important task for its historical mission and decisive factor of other tasks. This paper focuses on analyzing and evaluating the actual situation of Vietnam s REEs in making pricing decisions for real estate then proposing some recommendations for improving the information system and pricing decisions for real estate making process for creating the highest economic efficiency for the REEs in the current market conditions. Keywords Real estate firms pricing decisions for real estate real estate 1. Introduction The pricing decisions for real estate in REEs are influenced by various factors such as the enterprise s internal and external factors positive factors negative factors qualitative factors and quantitative factors. These factors can be divided into two basic groups the internal factors including the objectives of the enterprise the marketing policies of the enterprise and the product cost and the external factors including market demands competitiveness of the same products on the market macroeconomic .

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