Problems and solutions of cost management in real estate enterprises. Necessity of cost management in real estate enterprises
1. 1 Cost management can ensure the real estate enterprises to realize profits.
It can be said that the operating cost of an enterprise directly affects the profit, and increasing the cost will directly reduce the profit of the enterprise, and vice versa. There are many factors that affect the profits of enterprises, among which the cost is the most important. Increasing sales volume is an effective way to increase profits, but the price constrained by national policies and costs is unstable due to constraints and market demand. Because the taxes stipulated in the national tax law are rigid, only by greatly reducing costs is the best and most stable way for enterprises to increase profits.
1.2 cost management can ensure the healthy and sustainable development of enterprises.
The primary task of enterprise management is to seek development in competition. The purpose of modern cost management of real estate enterprises should be to minimize costs and maximize accumulation, so as to ensure the healthy and sustainable development of enterprises. The key to cost management is to ensure timely and full compensation for the future production and operation expenses of enterprises. The healthy and sustainable development of an enterprise is based on its normal and sustainable reproduction, and timely and full compensation for the cost of its production and operation process is a necessary condition for its sustainable reproduction. In the process of enterprise reproduction, the reasonable compensation of production and operation costs requires correct cost management, and insufficient cost compensation will make the scale of enterprise reproduction shrink until bankruptcy; On the contrary, it will harm other interests.
1.3 cost management can improve the management level of real estate enterprises.
The economic index of cost management is comprehensive, and all the work of an enterprise is ultimately reflected in the cost index. In a certain period of time, reducing the cost of enterprises is concentrated in all aspects of work performance. In this sense, cost management is conducive to strengthening cooperation among various departments within the enterprise, economic accounting of the enterprise, saving and increasing production, and gradually improving the management level of the enterprise.
2 real estate enterprise cost management status
2. 1 Cost management is a mere formality
Cost management should be the core of real estate enterprise management, but the internal management of many real estate enterprises has not yet recognized and understood the positive role of cost management and failed to effectively implement cost management. Most enterprises' cost management work is superficial, blindly carrying out in-process and after-event cost management, weakening the prior cost management, and the irregular phenomenon of cost budget and decision-making is common or not systematic; Or exist in name only; Cost planning is neither scientific nor serious, either increasing or decreasing.
2.2 There are misunderstandings in cost management consciousness and lack of market concept.
Modern enterprise management requires full staff, whole process, all elements and all directions for cost management, but there are not many real estate enterprises that really carry out comprehensive cost management. Real estate enterprises either focus on cost management and design, or focus on the cost of materials and equipment, without refined management, and bring all secondary costs and cost elements into cost management. In addition, the cost is a comprehensive reflection of the production and operation efficiency of real estate enterprises, which affects the internal input and output. It is low cost to produce more products with less resources, but low cost does not necessarily bring high income. Modern cost management requires real estate enterprises to base themselves on the market and consider the market demand and the input-output ratio of building products, rather than just controlling the cost of building products.
2.3 the cost management system is not perfect
At present, real estate enterprises generally improve the cost management system and the cost management is extensive. Or the cost management system is relatively perfect but lacks execution; Or the post responsibilities and rights do not correspond, the responsibilities are confused, and the rewards and punishments are missing. On the one hand, it seriously damages the enthusiasm of employees, on the other hand, it is not conducive to cost management.
3. The real estate enterprise cost management countermeasures
3. 1 Strengthen the awareness of enterprise cost management and implement total cost management.
Real estate enterprises should establish the concept of systematic cost management, pay attention to the overall situation and overall harmony, comprehensively analyze the objects, contents and methods of enterprise cost management, and construct a systematic cost management method system. In order to make enterprise products competitive in the market, cost management should not be limited to the product production process, and its connotation should also be extended from material product cost to intangible product cost, such as human resource cost, capital cost, service cost and property right cost. We should manage the cost content through strict and meticulous scientific means to enhance the market competitiveness of products. Constantly strengthen employees' understanding of cost management, establish cost concept, grasp the management principle of combining technology with economy and paying equal attention to production, conduct comprehensive cost management, cultivate all staff's cost awareness and participate in cost management.
3.2 improve the cost management organization control system
The author thinks it is necessary for real estate enterprises to set up a leading group for cost management, which is composed of chief financial officer or financial manager, budget manager or supervisor, material director or manager and other major cost management leaders. Be responsible to the general manager, make decisions and lead the cost management, and complete the daily work of cost management in a timely and efficient manner. Active and effective cost management needs the cooperation of relevant personnel in various departments to ensure the smooth progress of enterprise cost management; It is more necessary to improve the cost management control system, formulate the target cost, clarify the responsibility system, and track the management business process in time; Improve the enterprise cost responsibility system and supervision and assessment mechanism.
3.3 Gradually implement refined information management.
Fine management is nothing new, and it is highly respected as a management concept. The era of knowledge economy is an era of refined management, and the competition among real estate enterprises has intensified. Real estate enterprises should realize the fine management of enterprises through informatization. Real estate enterprises should make full use of information technology and gradually build a cost management platform, which is convenient for managers to query cost information through the system and systematically manage basic contract management, settlement, visa change, payment and capital plan. At present, many large and medium-sized real estate enterprises have successfully applied it, such as Vanke. Other real estate enterprises can learn from their successful experience and improve their own refined management.
3.4 Strengthen the training of accounting personnel
Strengthening the professional ethics education of accountants in real estate enterprises is very effective for strengthening the self-supervision of accounting work. The quality of accounting information depends on the professional knowledge and skills of accountants. Accountants in real estate enterprises need skilled professional theoretical knowledge, business operation skills, strong comprehensive ability and risk control ability. Accountants in real estate enterprises should constantly enrich and improve themselves, actively use scientific methods to accurately judge financial information, ensure the authenticity and reliability of accounting information quality, and facilitate the effective implementation of accounting supervision.
The cost management of real estate enterprises is a whole. In order to improve the level of cost management and remain invincible in the fierce market competition, real estate enterprises must improve the cost management system, strengthen the monitoring and analysis of process costs, strive for timely, full and comprehensive cost information feedback, provide sufficient basis for enterprises to formulate or adjust marketing strategies, and realize the minimum cost and maximum economic benefits.