Property finance training content

The financial management of property management enterprises includes operating income management, cost management, profit management and special maintenance fund management. Doing a good job in financial management of property management enterprises is conducive to standardizing the financial behavior of property management enterprises, promoting fair competition among enterprises and effectively protecting the legitimate rights and interests of all parties in property management.

I. Operating income of property management enterprises

(A) the content of the operating income of the property management enterprise

Operating income refers to the income obtained by property management enterprises in property management and other business activities, including the main business income of property management and other business income.

1. Main business income

Main business income refers to the income obtained by property management enterprises in providing maintenance, management and services for property owners and users in the process of property management activities, including property management income, property management income and property overhaul income.

(1) Property management income refers to public service fee income, service fee income of public institutions and special service income collected by property management enterprises from property owners and users.

(2) Property management income refers to the income obtained by property management enterprises from operating buildings and facilities provided by owners and property users, such as the income from house rental, parking lots, swimming pools, stadiums and other facilities.

(three) the income from property overhaul refers to the income obtained by the property management enterprise from the overhaul of the * * * parts and facilities of the house entrusted by the owners and users.

2. Other business income

Other business income refers to the income obtained by property management enterprises in other business activities other than their main business, including commission income, sales income of materials and materials, waste recycling income, business premises income, intangible assets transfer income, etc.

The operating income of commercial premises refers to the income obtained by property management enterprises from engaging in business activities by using commercial premises provided by property owners and users, such as operating gymnasiums, beauty salons, shops and restaurants.

(B) the management of operating income of property management enterprises

The property management enterprise shall confirm the realization of operating income when the labor service has been provided, the price has been received or the voucher for collecting the price has been obtained. After the property overhaul income is approved by the property owner and user, it is recognized as the realization of operating income. If a property management enterprise signs a payment contract or agreement with the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement.

Two. Costs and taxes of property management enterprises

(A) the content of the operating costs of property management enterprises

The operating costs of property management enterprises include direct labor costs, direct material costs and indirect costs.

(1) Direct labor costs include wages, bonuses and employee welfare expenses of personnel directly engaged in property management activities in property management enterprises.

(2) The direct material costs include all kinds of materials, auxiliary materials, fuel power, spare parts, low-value consumables and packaging materials directly consumed by property management enterprises in property management activities.

(3) Indirect expenses include salaries, bonuses and employee welfare expenses of managers of the property management unit to which the enterprise belongs, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, rental expenses, property insurance fees, labor protection fees, security fees, greening maintenance fees, amortization of low-value consumables and other expenses.

(B) the cost management of property management companies

Property management companies that implement first-level cost accounting may not set indirect expenses, and related expenses are directly included in management expenses.

The paid expenses paid by the property management enterprise for operating the property under its jurisdiction by using facilities and equipment are included in the operating cost, and the paid use fee of the property management house is included in the operating cost or management cost.

The expenses incurred by the property management enterprise in renovating the property management premises are included in the deferred assets and amortized into the operating costs or management expenses within the effective use period.

Property management companies can make provision for bad debts at the end of the year according to 0.3% ~ 0.5% of the year-end balance of accounts receivable, which is included in management expenses. Bad debt losses incurred by enterprises, write off bad debt reserves; Recover the bad debts that have been written off and increase the bad debt reserve. The bad debt losses incurred by property management enterprises excluding provision for bad debts are included in management expenses; Recover the bad debts that have been written off and offset the management expenses.

(three) the content and management of other business expenses of property management enterprises

Other business expenses of property management enterprises refer to the related costs and expenses incurred by enterprises engaged in other business activities. Paid use fees paid by property management companies for commercial buildings are included in other business expenses. The expenses incurred by enterprises in renovating and transforming commercial buildings shall be used as deferred assets and amortized to other business expenses within the effective use period.

(D) Tax and fee management of property management enterprises

Property management taxes and fees include business tax in circulation and income tax in additional and income links.

Property management companies collect water, electricity, gas (coal), special maintenance funds and rent on behalf of relevant departments, which belongs to the "agency" business in the tax item of "service industry" of business tax, and no business tax is levied, but business tax is levied on the fee income obtained from engaging in this agency business.