What are the detailed subjects of real estate development cost?

Development costs include the following eight points:

1. Land use right transfer fee. As the land owner, the state transfers the land use right to the land users within a certain period of time.

1. The estimation of land transfer fee paid by land users can refer to the transfer fee amount of similar plots sold by the government in the early stage, and be obtained after correction by factors such as time, location, use, street conditions, building floor area ratio, land transfer period, surrounding environment and land status;

2. It can also be revised according to factors such as grade, use, floor area ratio, service life, etc. according to the urban benchmark land price or average calibrated land price promulgated by the people's government of the city where the project is located.

Second, compensation for land acquisition and demolition.

Land expropriation fee. The expenses incurred in requisitioning rural land for national construction mainly include land compensation fees, labor resettlement subsidies, water conservancy facilities maintenance and apportionment fees, young crops compensation fees, farmland occupation tax, farmland reclamation fees, land acquisition management fees, etc. The estimation of rural land expropriation costs can refer to the relevant provisions of the state and local governments.

Extended data:

Classification of real estate development costs:

Real estate development cost accounting can be roughly divided into three parts in terms of its use:

1, land, civil engineering and equipment costs. This is the main content of the real estate development cost, accounting for about 80% of the total cost, of which the most important is the land cost. Land cost mainly includes replacement cost, lease cost and relocation cost.

Before deciding whether to develop a project, real estate developers must calculate the real estate development cost, and calculate the land cost per square meter of commercial housing to be developed in the future (commonly known as floor price) through the conversion of land area and floor area ratio, so as to evaluate the feasibility of the project.

2, supporting fees. Mainly refers to water, electricity, gas, municipal and public facilities, schools, hospitals, shops and other life service facilities are also indispensable. Although other expenses belong to the nature of deposit, such as file deposit and greening deposit, it is difficult to recover them all.

There are many kinds of such charging items with different standards, many of which are carried out by monopolistic enterprises and institutions, and the standards are generally high. Supporting and other charging items are most affected by external factors in real estate development cost accounting, accounting for 10% ~ 15% of the total project investment.

3. Management expenses and financing expenses. Compared with other industries, real estate development has the characteristics of long construction period, large investment and high investment risk. Therefore, most development enterprises must solve the capital demand through loans, which will generate a lot of interest expenses. How to calculate this part of the cost will play a very important role in correctly calculating the cost of real estate development.

Baidu Encyclopedia-Real Estate Development Cost