Real estate development expenses refer to management expenses, sales expenses and financial expenses related to real estate development projects:
1, management fee. It can be calculated as about 3% of the sum of the first 1-6 items in the project development cost composition.
2. Sales expenses. Refers to the expenses incurred in the process of selling products in development and construction projects, as well as the expenses incurred in setting up sales agencies or entrusting sales agencies. Mainly includes the following three items:
(1) advertising fee. About 2%-3% of sales revenue;
(2) Sales agency fee. About 65438+ 0.5%-2% of sales revenue;
(3) Other sales expenses. About 0.5%- 1% of sales revenue. On the whole, sales expenses account for about 4%-6% of sales revenue.
3. Financial expenses. Refers to various expenses incurred for raising funds, mainly including loan interest and other financial expenses (such as exchange losses).
Extended data:
Accounting steps
The accounting of real estate development cost refers to the process that an enterprise collects and allocates all the expenses incurred in developing a certain number of commercial houses according to the cost items, and finally calculates the total cost of development projects and the cost of unit construction area. The accounting procedure of the development product cost refers to the steps and sequence that real estate development enterprises should follow when accounting the development product cost. The general procedure is:
1, product collection and development costs
Due to the different development scale, the cost collection objects of real estate development are also different. We must scientifically determine the object of cost collection. In this case, the cost accounting should not be too detailed (the unit is a single building).
Because many direct development costs are difficult to allocate to each house, doing so will inevitably increase the workload and complicate accounting work. On the contrary, cost accounting can't simply take the community as the accounting unit, and the commercial houses developed in it will be completed and sold one after another, which will inevitably make the cost accounting data lag behind and lose the role of cost settlement and management.
This paper holds that large-scale development projects should be divided into blocks according to different development periods, which is convenient for cost collection and cost settlement and gives full play to the role of cost accounting.
(1) All direct development expenses incurred in project development are directly included in all cost accounting objects, that is, the general ledger account and subsidiary ledger account of "development expenses" are debited and credited to relevant accounts.
(2) The indirect development expenses incurred for project development services can be collected into the "indirect development expenses" account first, that is, the general classification account and the detailed classification account of "indirect development expenses" are debited and credited to related accounts.
(3) Distribute the development expenses collected in the "development expenses" account to all the accounting objects of development expenses according to a certain method, that is, debit the general ledger account and subsidiary account of "development expenses" and credit the "development expenses" account.
Through the above procedures, the accrued development expenses of various cost accounting objects are collected into the "development expenses" general ledger account and sub-ledger account.
2. Correct division of cost items
You can't choose too many cost items, and try to combine the expenses with low frequency, especially those incurred in a single transaction. However, a separate account should be set up for the large amount of expenses that occur one after another.
In order to calculate the development cost of development enterprises, enterprises can set the following accounts according to their own business needs:
(1) "4301development expenses" subject.
This course accounts for the expenses incurred by real estate development enterprises in the development of land, houses, supporting facilities and agency construction projects. This course accounts for the expenses incurred by the borrower's registered enterprise in developing land, houses, supporting facilities and construction projects, and the actual cost of the lender's registered developed products that have been completed and accepted.
Debit balance reflects the actual cost of undeveloped projects. This course sets up two-level detailed subjects according to the development cost types such as land development cost, housing development cost, supporting facilities development cost and agent development cost, and carries out detailed accounting according to the cost accounting object under the two-level detailed subjects.
(2) "4302 development expenses" subject.
This course accounts for the indirect expenses incurred by independent accounting units in real estate development enterprises for developing products, including wages, welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, amortization of revolving houses, etc.
Debit this account, register the indirect expenses incurred by independent accounting units in the enterprise for developing products, and credit the registered distribution into the indirect expenses of the development of each cost accounting object. There is no balance in this account at the end of the month. This course should be set up according to different units and departments (branches) within the enterprise.
According to the current accounting system of real estate development enterprises, indirect expenses should be regarded as period expenses and directly included in current profits and losses, which violates the matching principle of partial expenses accounting. This principle requires that the income of an enterprise and its related costs and expenses should be recognized and measured in the same accounting period.
3. Calculate and carry forward the actual cost of developing products.
Calculate the total development cost of the completed development project from preparation to completion acceptance. And carry it forward to the subject of "developing products", that is, debit the subject of "developing products" and credit the subject of "developing costs".
4. According to the actual functions and uses of the developed products, transfer the actual costs of the developed products to relevant accounts.
That is, debit "operating cost", "developing products by stages", "developing products for rent" and "revolving room" and credit "developing products".
Baidu Encyclopedia-Real Estate Development Cost