(a) the correct division of projects
Due to the large scale of real estate products, long production cycle, often into a piece of phased development, and building products is a non-standard product, so in the accounting of the same area of the projects should be accounted for separately. In order to facilitate the allocation of costs and analysis, this paper believes that the completion of the region should be set up on the basis of another project, and the establishment of a separate *** with the allocation of the cost of the object. For example, the development of a community in phases, the same time the completion of the region can be merged into a sub-project object. That is, Subdivision A - *** same cost, Subdivision A - Project A, Subdivision A - Project B ....... In the same construction site, the same type of structure, start and completion time of the same or close to the establishment of each sub-projects; in the same site construction of several budget cost is very small project, can be combined accounting, and then in accordance with the proportion of the budget cost to calculate the actual cost of each sub-project.
(B) the correct set of three subjects, standardized to reflect the accounting content
In order to correctly account for the development costs of real estate products and cost control, this paper, according to the financial accounting system and the State Council and the Shanghai Municipality of the development of the property construction and investment of various taxes and fees levied on the basis of the importance of the principle of the proposal in the "development cost" under the set of six secondary subjects. "set up six secondary accounts under the subject, and then subdivided into three subjects and the necessary detailed accounts.
1, land expropriation and demolition compensation fees
(1) land expropriation costs: land compensation, seedling compensation, grain and oil differentials, vegetable land construction costs, reclamation funds, cultivated land occupancy fees, labor resettlement fees, old age social worker pension fees, land requisition fees and land requisition management fees, other.
(2) Compensation for demolition and relocation: compensation for demolition and relocation of private houses (relocation fee, incentive fee), compensation for demolition and relocation of units (relocation fee, incentive fee), compensation for collective facilities, and others.
(3) Construction fee for moving housing sources
(4) Others
2. Preliminary engineering fees: survey fee, design fee, feasibility study fee, bidding fee, temporary measures (temporary road construction fee, temporary water source construction fee, temporary power supply construction fee, etc.), land leveling fee, others.
3, construction and installation costs: construction, installation costs, equipment and apparatus purchase costs, supervision costs, other.
4, infrastructure fees: sewage and flooding fees, power supply fees, gas supply fees, water supply fees, communication fees, lighting fees, sanitation fees, roads, bridges, culverts, green belts, construction support costs (residential construction support, human defense engineering fees, commercial network construction costs, temporary construction engineering fees, temporary occupation fees), construction support costs (permit license fees, new wall materials, file deposits, as-built drawing preparation), other. The company's main goal is to provide the best possible service to its customers.
5, public **** supporting facilities fees: educational facilities, medical facilities, commercial facilities, regional administrative facilities construction costs, service facilities, other.
6, development overhead: salaries, benefits, depreciation, repair, office expenses, utilities, labor protection, interest, audit fees, notary fees, assessment fees, amortization of swing space, other.
(C) accurate cost allocation
There are four main criteria for cost allocation: (1) causation method. Trace the cause of the costs to be apportioned according to the cost. Such as the apportionment of infrastructure costs. (2) Degree of benefit. To benefit the proportion of the cost will be allocated to the beneficiary. For example, public building support costs are allocated according to the budgeted area. (3) Fairness and reasonableness. In some cases, even though there is no direct connection to a particular cost, indirect costs are allocated to unrelated parties as a sign of fairness and reasonableness, based on the fact that the indirect cost is a cost that should be accepted from the company's point of view. (4) Affordability. Indirect costs are apportioned according to the affordability of the cost recipients. It is required that the independent accounting program with high profitability absorbs more costs, generates tax benefits, and is beneficial to the entire enterprise group.
Although there are more methods of cost allocation, but does not mean that the accountant can be arbitrarily apportioned, need to be subject to the purpose of cost allocation, that is, the intention of cost allocation. The purpose of cost allocation is mainly to provide economic decision-making information, objective and fair calculation of costs, incentives for cost centers to strive to reduce costs and so on.
(D) the correct division of development overhead and period costs
In accordance with the provisions of the construction site only set up in the management organization (such as command, etc.) costs can be included in the development of overhead. However, some companies will be the company's engineering department and other departments associated with the site costs are included in the development of indirect costs, in order to reduce the cost of the period, the purpose of increasing profits, or to increase the amount of land value-added tax deductions base.
Second, strengthen the internal cost analysis, put forward control methods
In order to facilitate the assessment of the project revenue, real estate companies must be product sales revenue, product sales costs, development costs, development products, rental development products, swing space and other subjects according to the cost of the object of separate accounting. Usually can be analyzed from the following aspects:
1, sub-cost objects to assess the project's gross profit, gross profit margin, return on investment, net present value, present value index, the development cycle, completion of the area of the rate, the vacancy rate, production and sales rates.
2, compared with the budget of the project to analyze the section exceeds the amount shown by cost items. Due to the long real estate development cycle, project variables, the budget made before the project does not reflect the actual situation, comparability is not strong. It is recommended to prepare a rolling budget according to the different stages of the development of the project, in order to dynamically reflect the implementation of the budget.
3, analyze the project variance. Project variance is closely related to the completion of the time and cost savings over. Project variance = progress variance + cost variance. Among them, progress variance = according to the actual progress up to the day of the budgeted cost - according to the planned progress up to the day of the budgeted cost; cost variance = according to the actual progress up to the day of the actual cost - according to the actual progress up to the day of the budgeted cost.
Through the analysis of project variance, the enterprise can be prompted to shorten the development cycle of the project, reduce the cost of the project or revise the budget to make it more practicable.
4, the use of network planning technology (Program Review Technique, PERT), vigorously reduce engineering costs. Network diagram is to indicate a project each work link or each process of the successive relationship and the time required for the mesh diagram. It can not only reflect the interrelationship between all the operations (processes) of the project, but also indicate the time schedule of the project, highlighting the key operations and key routes in the project, so that the project management personnel to focus on seizing the key, rational allocation of resources, and seek to minimize the cost of the project to obtain the best schedule. Network planning techniques are particularly suitable for construction projects time a cost control.