Is the cost and expense of a property management enterprise a concept?

According to the difference between cost and expense: 1, cost is an objective expense, which is aimed at a cost calculation object; 2. The expenses are for a certain period. The "main business cost" of a consulting company generally corresponds to the "main business income". If there is no income, it will be included in the period expenses, generally included in the "management expenses" subject under the new standards. In general, the "main business cost" of a property management company is the outsourcing cost. The "main business cost" can be zero as long as it is not outsourced, and other wages, depreciation and utilities can be included in the "management expenses" account.

In practice, property companies must have outsourcing costs, such as garbage removal and consumption, elevator maintenance and greening maintenance. , are outsourced to third-party companies. Therefore, the property still has the main business cost, which cannot be fully included in the management cost.