Cost confirmation of housing property management company

Property management fee consists of the following two parts:

1. Production cost

Operating costs are the direct costs incurred by enterprises in property management activities, including direct labor costs, direct material costs and indirect costs.

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

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

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

2. Period expenses or management expenses

Period expenses or management expenses are incurred by property management enterprises in the process of providing property management services, and are not directly related to property management service activities, and belong to the expenses consumed in an accounting period.

(1) management fee. It is the expenses incurred by the administrative department of the property management enterprise for managing and organizing the property management service activities. Including company funds, trade union funds, staff education funds, labor insurance premiums, unemployment insurance premiums, directors' fees, consulting fees, audit fees, attorney fees, sewage charges, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, technology development fees, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, inventory losses, damage and scrapping (reducing inventory gains).

Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations.

Amortization of intangible assets: refers to the amortization of intangible assets such as patent right, trademark right, copyright, land use right and patented technology.

(2) Financial expenses. Refers to various expenses incurred by property management enterprises to raise funds, including: ① net interest expenses, ② net exchange loss (exchange gains minus exchange losses), ③ handling fees of financial institutions, and ④ other financial expenses incurred by the company to raise funds.

Regarding the composition or expenditure scope of property management expenses, the Provisions on Financial Management of Property Management Enterprises and the Financial System of Construction and Real Estate Development Enterprises have the following special provisions:

(1) The paid use fee paid by the property management enterprise for operating facilities and equipment is included in the operating cost;

(2) The paid use fee of the management house paid by the property management enterprise is included in the operating cost or management fee;

(3) The expenses incurred by the property management enterprise in the renovation of the management house, as deferred assets, are amortized to the operating costs or management expenses within the effective use period;

(4) The bad debt losses incurred are included in the management expenses;

(5) According to the provisions of the current financial system, the expenses that cannot be included in the cost mainly include: ① the expenses for purchasing and constructing fixed assets, intangible assets and other assets; ② Expenditure on foreign investment; (three) confiscation of property, fines, fines, liquidated damages, compensation, and corporate sponsorship and donation expenses; (4) Various payment methods other than those stipulated by national laws and regulations; (5) other expenses that shall not be included in the cost as stipulated by the state.

(3) Draw a clear line between operating costs and period expenses.

Operating costs and period expenses should not be confused or excluded. The cost is compensated after the income is realized, and the expenses during the period are included in the current profit and loss. All period expenses shall be included in management expenses or financial expenses respectively according to relevant regulations (or standards). In this way, we can find out the direct and indirect costs of enterprises, accurately calculate the costs and profits and losses of enterprises, and promote enterprises to strengthen cost management, reduce costs and improve efficiency.

Classification of property management expenses

Second, the classification of property management fees

The cost content of property management enterprises is complex. In order to strengthen the management of enterprises and deepen the understanding of enterprise costs, it is necessary to classify enterprises with different standards.

(1) classified by economic nature

According to the economic nature or content classification of costs, the costs incurred by property management enterprises can usually be divided into the following seven contents:

(1) purchased materials. Refers to all kinds of materials, auxiliary materials, fuel power, spare parts, low-value consumables and packaging materials purchased by property management enterprises from outside.

(2) salary. Refers to the total wages of enterprise employees.

(3) employee welfare fund. Refers to the employee welfare fund accrued by the enterprise in accordance with the prescribed wage ratio.

(4) depreciation expense. Refers to the depreciation expense of fixed assets calculated according to regulations.

(5) Interest expense. Refers to the net amount of bank loan interest expense minus interest income in financial expenses.

(6) taxation. Refers to various taxes and fees accrued for management expenses, such as property tax, vehicle and vessel use tax, stamp duty, etc.

(7) Other expenses. Refers to expenses that do not belong to the above elements, such as post and telecommunications fees, travel expenses, rental fees, etc.

According to the economic content (or nature) of expenses, it is helpful to reflect the composition and level of various expenses of property management enterprises.

(2) According to economic purposes.

The expenses incurred by property management enterprises in the course of operation have different uses. The composition of property management fees mentioned above is actually classified according to different economic uses.

According to the classification of economic purposes, it is helpful to reveal the reasons for the rise and fall of property management fees, thus pointing out the direction for reducing costs and strengthening cost management.

(three) according to the relationship with the business volume.

According to the relationship with the business volume of property management services, costs can be divided into fixed costs, variable costs and semi-fixed or variable costs.

(1) fixed cost. This means that the total expenses incurred remain relatively stable within the relevant range.

Items that do not change with the business volume of property management services, such as depreciation of fixed assets and basic salary of front-line property managers. However, when the business volume of property management services increases or decreases beyond a certain range (related range), the fixed cost will increase or decrease relatively, so the fixed cost is also called "relative fixed cost".

(2) Variable cost. Variable cost refers to the part of the total cost that changes with the increase or decrease of the business volume of property management services. It can be divided into proportional variable cost and non-proportional variable cost. Proportional variable cost refers to the cost that varies in proportion to the business volume, such as the cost of raw materials in property management costs. Non-proportional variable cost refers to the items whose expenses change with the business volume in the same direction, such as many auxiliary materials, fuel and power in the property management cost.

(3) Semi-fixed or variable cost. Refers to the occurrence of cost, which changes with the increase or decrease of business volume, but does not change in proportion.

Dividing costs into fixed costs, variable costs and semi-fixed or variable costs plays an important role in analyzing cost fluctuation factors and seeking ways to reduce costs. Generally speaking, because the total fixed cost has little to do with the change of business volume, reducing the fixed cost of unit business volume should increase business volume and reduce the absolute amount of expenses; Variable cost changes with the change of business volume, so reducing variable cost should reduce the manpower consumption of unit business volume. In addition, this cost division method is also conducive to the prediction and decision-making of property management.

(four) according to the different calculation basis.

According to the different basis of cost calculation, costs can be divided into the following categories (not cost components).

(1) target cost. The expected cost to be realized on the basis of determining the profit target.

(2) norm cost. Calculate the cost items according to the quota, and then summarize the cost of property management. For example, in norm cost, the material cost is determined according to the material consumption quota, the labor cost is determined according to the man-hour quota, and the production cost is determined according to the expense standard.

(3) Planned cost. Planning period forecast and budget, require the implementation of property management fees. Planned cost is mandatory cost.

(4) Actual cost. Property management expenses calculated according to the actual expenses during the calculation period. It can also be divided into last year's actual cost, this year's actual cost and accumulated actual cost.

Dividing the cost into target cost, norm cost, planned cost and actual cost is of great significance for property management enterprises to correctly treat cost expenditure and strengthen cost accounting and management.

(five) according to the relationship with decision-making.

According to the relationship with decision-making, cost can be divided into marginal cost, differential cost and opportunity cost.

(1) marginal cost. It refers to the change of total cost caused by increasing or decreasing the service volume of a unit under a certain level of property management service volume, which is used to judge whether it is economical to increase or decrease the service volume. It is cost-effective when the income increased by increasing the unit service volume is higher than the marginal cost; On the contrary, it is not cost-effective. Microeconomics theory holds that when the service volume increases to the point where the marginal cost equals the marginal revenue, the service volume can obtain the maximum profit for the enterprise.

(2) Differential cost. Refers to the cost difference between different management schemes, also known as incremental cost or reduction cost. In terms of quantity, the differential cost is equal to the cost change of increasing or decreasing the unit property management service volume between different schemes, multiplied by the increased or decreased unit service volume, plus the "fixed cost" generated by increasing or decreasing the service scale. Accounting workers of "differential cost" think that the method of marginal analysis is scientific and exquisite, but in reality, it is difficult to grasp the margin, and it is not as easy as "differential analysis" to obtain better results.

(3) Opportunity cost. Opportunity cost refers to the potential loss of benefits when choosing to use economic resources in one scheme and giving up another. For example, under certain resource conditions, choosing a residential property management project means giving up the potential benefits or profitable property management projects of other residential property management projects.

(4) estimate the cost. Refers to the estimated cost of real estate management before the beginning of the accounting period, with the purpose of forecasting the actual cost for pricing reference.

(5) sunk cost. Refers to the cost that cannot be changed no matter what scheme is implemented now or in the future, because the decision has been made in the past.

(6) The cost can be reduced. Refers to the cost that can be deferred to a later period without affecting the current operating efficiency.

(7) Free of charge. It means that a cost is only related to a scheme, and when the scheme is cancelled, this cost can also be exempted.

(8) added value cost. Refers to the added value cost when the input cost can make the customer feel that the service quality or value will be improved, or the customer will feel that the service quality or value will be reduced after the cost is reduced.

The purpose of cost estimation

Section 2 Cost Estimation Methods

First, the purpose of cost estimation

Property management service fees mainly include labor costs, office expenses, daily operation and maintenance fees of * * parts of the property and * * facilities and equipment, security fees, cleaning and sanitation fees, greening maintenance fees, depreciation fees of fixed assets of property management enterprises, insurance fees and other fees recognized by the owners.

In the operating property, the public maintenance fund or overhaul fund corresponding to the residential special maintenance fund is extracted step by step from the rent or operating income obtained by the owner, but this extraction should also be based on the expenditure estimation of the cost.

At present, there are two ways for China's property management enterprises to collect property management service fees: contract system and reward system. It is an important task for property management enterprises to scientifically estimate the cost or expenditure of property management services, whether it is contract system or gratuity system.

Estimation method of major cost items 1-7

Second, the estimation method of main cost items

(A) the estimation of labor costs

This expense refers to the personnel expenses of the property management enterprise, including the salary of the management service personnel, social insurance, welfare expenses, overtime, clothing expenses, etc.

The calculation formula of labor cost is:

Where s represents the total area of the tested property, and the unit is ㎡.

(2) Estimation of office expenses

Office expenses are related expenses required by property management enterprises to carry out normal work. Mainly includes:

1. Transportation cost (F 1) (yuan/year)

2. Communication fee (F2) (yuan/year)

3. Expenses for stationery and office supplies of low-value consumables (F3) (RMB/year)

4. Book and newspaper fee (F4) (yuan/year)

5. Advertising and marketing expenses (F5) (yuan/year)

6. Legal fees (F6) (yuan/year)

7. Festival decoration fee (F7) (yuan/year)

8. Office rent (including utilities) (F8) (RMB/year)

The above expenses are generally estimated on an annual basis, and then allocated to each square meter on a monthly basis after summary. Its calculation formula is:

(3) Estimation of daily operation and maintenance cost of * * * core and * * * old facilities and equipment.

This fee usually accounts for a large proportion in the cost of property management, and there are many specific projects. Mainly includes the following items:

1. Maintenance fee (F 1) (yuan/year)

2. Decoration fee (F2) (yuan/year)

3. Energy costs (electricity, gas, oil, etc. (F3) (yuan/year)

4. Entertainment facilities fee (F4) (yuan/year)

5. Miscellaneous expenses (F5) (yuan/year)

The above expenses are generally estimated on an annual basis, and then allocated to each square meter on a monthly basis after summary. Its calculation formula is:

Maintenance fee for public parts and public facilities.

Namely: maintenance fees for public parts and public facilities.

(4) Estimation of safety cost

Security fee refers to the cost of maintaining the regional order of the property, which consists of security system fee, personal insurance premium of security personnel, security room and housing rent of security personnel.

1. Security system fee (F 1) (yuan/year)

2. Personal insurance premium for security personnel (F2) (yuan/year)

3. Rent of security house and security personnel's house (F3) (yuan/year)

According to the actual situation, these expenses are calculated separately, and after adding up, they are allocated to each square meter every month, so that the security fee is obtained.

The formula can be expressed as follows:

(v) Estimated cleaning and sanitation costs

Cleaning and sanitation expenses refer to the daily cleaning and maintenance expenses of the * * * parts of the building and the public * * * areas. Including:

1. Purchase fee for cleaning tools (F 1) (yuan/year)

This fee includes the purchase cost of trash cans, mops, etc.

2. Labor insurance supplies fee (F2) (yuan/year)

3. Material cost of cleaning machinery (F3) (yuan/year)

This fee includes depreciation of building curtain wall cleaning equipment, waxing and polishing machine, consumables, etc.

4. Septic tank cleaning fee (F4) (yuan/year)

5. Garbage freight (F5) (RMB/year)

6. Other expenses (F6) (yuan/year)

7. Swimming pool cleaning fee (F7) (yuan/year)

The above expenses can be estimated according to the actual situation and then summarized. The sanitation and cleaning fee can be obtained by dividing the sum of the fees by the product of the property area involved in the calculation and 12 months.

It can be expressed as:

(VI) Estimation of greening maintenance fee

Greening maintenance fee refers to the maintenance fee of greening in the property area, including the beautification fee of public areas such as lobby and corridor. The items to be measured are:

1. greening tool fee (F 1) (yuan/year)

The cost includes the purchase of hoes, lawn mowers, branch shears and sprayers.

2. Labor insurance supplies fee (F2) (yuan/year)

This fee includes the purchase of gloves, masks, straw hats, etc.

3. Water fee for greening (F3) (yuan/year)

4. Pesticide fertilizer fee (F4) (yuan/year)

5. Weed cleaning fee (F5) (yuan/year)

6. Landscape renovation fee (F6) (yuan/year)

This fee includes the cost of replanting seedlings and arranging flowers in the environment.

The above fees are usually calculated on an annual basis and can be calculated by dividing 12 months by the property area involved in the calculation. It can be expressed as:

(VII) Estimation of depreciation expense of fixed assets

This expense refers to the depreciation expense of all kinds of fixed assets owned by property management enterprises allocated and extracted monthly according to their total amount. Various types of fixing include:

1. means of transportation (cars, etc. ) (F 1) (yuan/year)

2. Communication equipment (telephone, mobile phone, fax machine, etc. ) (F2) (yuan/year)

3. Office equipment (desks and chairs, sofas, computers, photocopiers, air conditioners, etc.). (F3) (yuan/year)

4. Engineering maintenance equipment (pipeline dredging machine, electric welding machine, etc.). (F4) (yuan/year)

5. Other equipment (F5) (yuan/year)

Divide the actual total amount of the above fixed assets by the average depreciation period, and then allocate it to each square meter per month. The calculation formula is:

The average depreciation period of fixed assets is generally 5 years.