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How to calculate the property management fee?
Answer: Caihui Zi [1 999] No.44 defines the main contents of operating cost accounting:1. This course accounts for the operating costs of enterprise property management, property management and property overhaul. Indirect expenses such as wages, bonuses, employee welfare expenses, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance fees, labor protection fees, security fees, greening maintenance fees, amortization of low-value consumables, etc., incurred in the operation of the property management unit to which the enterprise belongs, are recorded in the subject of "management expenses" and are not accounted for in this account. 2. The direct costs incurred by enterprises in providing public services, public agency services and special services for owners and property users should be directly included in this account, debited to this account and credited to such subjects as "bank deposits", "inventory materials" and "accounts payable". Lease fees and contract fees payable by enterprises to property owners and users should be directly recorded in this account, debited to this account and credited to the account of "escrow fund" or "accounts payable". At the end of the month, the enterprise shall timely carry forward the cost of completed property engineering, debit the subject and credit the subject of "property engineering". 3. The detailed accounting of undergraduate purpose should correspond to the detailed accounting of operating income. 4 at the end of the period, the balance of this account should be transferred to the "profit of this year" account. After carry-over, there should be no balance in this account.
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