Property enterprise cost control problems countermeasures to explore the paper
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[Abstract] With the acceleration of the progress of the country's urbanization, the government and state-owned enterprises and institutions of the logistics management of the socialization of the work of the continuous promotion of the social demand for property management and other service-oriented enterprises more and more, which gives the property industry has brought a certain opportunity for development. However, the industry's strong demand for high-end managers and low-end service personnel, coupled with the disappearance of China's demographic dividend, has also led to the escalation of labor costs in this industry. In order to better cope with the pressure of market competition and to broaden profit margins, property companies must innovate their cost control model, strengthen their cost control on all aspects of property services, operation and management, and realize the transformation and upgrading of their enterprises while continuously meeting the needs of their customers.
[Keywords] property enterprises; cost control; cost management
1, the basic characteristics of the cost management of the property enterprise
First, the labor cost accounts for a large proportion. Property companies from the traditional business of some commercial real estate, community buildings, such as property management, gradually expanding to the institutions of the administrative property, large-scale public construction property (such as airports, venues, etc.), campus property, industrial parks property, hospitals property, etc., the field of non-residential property property projects in recent years, the rapid development of the property project. The content of its cost control is also based on the business service level. Such as real estate management, housing and built-in management, public **** facilities operation and management, safety inspection, cleaning and environmental protection management and other business, often need to invest in a large number of human resources, which makes the cost of human resources consumption of the property business accounted for a relatively large, if the enterprise exists in the labor force configuration is unreasonable phenomenon, will inevitably result in the problem of waste of funds.
Secondly, maintenance and operating costs are higher. In addition to the cost of human services, the management of property enterprises also need to invest in higher maintenance and operating costs. In the actual operation process, the enterprise needs to maintain and manage the object including office buildings, commercial buildings, related facilities and equipment. Whether it is the cost of property maintenance, or the cost of operating energy consumption of commercial buildings, is an important element of the cost of expenditure of property enterprises.
Third, the cost management work is complex. The cost management of property enterprises is more complex, covering a wider range, and the cost of expenditure items are more dispersed, including: the basic salary and welfare costs of management personnel, management and maintenance costs within the jurisdiction of the property, the property jurisdiction of the cleanliness and sanitation costs, security management and public **** order maintenance costs, greening and cleaning costs, maintenance and management costs of the public **** facilities, office expenses, etc. [1].
2, the main problems in the application of cost management of property enterprises
(1) cost management concept lagging behind. At present, some companies in the cost management work often through the way to save money to control costs, and cost management landing point is the internal management level, ignoring the value chain control of the outside of the enterprise. Property service costs and building scale, design features, layout selection, green area, engineering quality and other factors are closely linked, all unreasonable design layout or engineering quality of the building will increase the difficulty of property management, but also cause the cost of service expenditures increased.
(2) cost management methods curing. Common cost management methods include target cost method, job cost method, planning cost method, etc. These methods need to be combined with the business needs of the enterprise in the actual application, comprehensively measure the advantages and disadvantages of the management methods, and choose the appropriate management methods [2]. However, in practice, many property companies in the application of cost management methods is too curing a single, just mechanical use of a management method, such as artificially reducing the number of personnel and positions, can not enhance the adaptability of the cost management work, it is difficult to achieve better cost control results, but also reduces the quality of property services.
(3) The high cost of employee mobility. Property enterprises are labor-intensive enterprises, from the industry development report released by the Association of the past years, the human cost expenditure of about more than half of the total cost. In recent years, most of the economic benefits of property management enterprises have long been in the state of micro-profit, and low pay and low pay, sloppy management mode, etc. are common problems in property enterprises, the pay gap and the greater pressure of living expenses in the first-tier and second-tier cities, so that the ordinary service personnel tend to turn to other relatively high salary level of the industry, which further causes the scarcity of manpower in the industry. This also causes the turnover rate of service personnel in the enterprise to continue to be at a high level, the high turnover of employees will not only affect the normal business activities of the enterprise, but also increase the cost of the enterprise to replace human resources, which will bring certain economic losses to the enterprise.
3, property enterprises to improve the cost control work of effective strategies
(1) update the concept of cost management, sound cost management system. Property enterprises in the process of carrying out cost management work, should be based on the strategic cost of the high degree of departure, by comparing the project cost factors and efficiency factors to analyze the feasibility of the cost management model, to achieve the maximization of the economic benefits of the enterprise; at the same time, in the process of reconstruction of the cost management system, the enterprise should be based on the actual situation of the development of the enterprise, on the industry, competitors, and other external value chain to conduct a longitudinal analysis of the different types of At the same time, in the process of cost management system reconstruction, enterprises should also be based on the actual situation of enterprise development, vertical analysis of the industry, competitors and other external value chain, different types of project service demand, choose the appropriate cost management target system. In addition, the cost management work from the financial sector separated from the financial sector personnel, business sector personnel, human resources management personnel constitute the cost control team, to create a good environmental basis for cost management work.
(2) Comprehensive use of management methods to enhance the effectiveness of cost management. In order to cope with the current property services market environment, property companies must adopt a variety of cost management methods combined with the management mode, to enhance the market adaptability of the enterprise. For example, property companies in the material procurement can use the planning cost method to carry out cost management; in the early intervention can be used in the target cost method to control the cost of property services; in the service business use, real-time monitoring of each cost expenditure. Of course, enterprises in the choice of cost control methods, must be based on the actual situation of the project, the flexible use of cost management methods, and gradually realize the cost control objectives, such as the use of intelligent Internet big data platform, energy consumption, material consumption beyond the routine, the system can be timely warning.
(3) Strengthen the cost budget function and emphasize cost analysis. Cost budget management is a systematic work, it needs to control the whole process of business processes, but also needs to be internal full participation, through the business activities and economic decision-making of the enterprise beforehand prediction, in the event of control and feedback, to reduce unnecessary 'cost expenditure. Property enterprises in the process of carrying out cost budget management, should first determine the annual operating objectives and budget cost data, in the cost measurement center, based on the previous year's cost accounting data to prepare the next year's business plan, and the cost of budgetary quotas detailed to the functional departments and responsible positions, to ensure that the rationality of each budgetary expenditures and standardization. In addition, property companies should pay attention to cost analysis, that is, based on cost accounting data, by comparing with the previous operating costs, budget implementation, industry standard costs, systematic analysis of cost changes in various factors, a reasonable evaluation of the budget control results, so as to provide information for the design of the enterprise cost plan program as well as business decision-making basis [3].
(4) Realize the whole process of cost control. In the early intervention phase of property management, property companies should pay great attention to the intervention of the property planning, design and construction phase, focusing on the configuration of facilities and equipment, green area, property entrances and exits set up as well as the supervision of the quality of the project and other content, not only to ensure that the property service function set up the reasonableness, but also pay attention to the quality of the project, and effectively control the operating costs in later years; in the phase of the special service subcontracting, property companies can be a number of Cleaning, maintenance and other special services subcontracted to professional companies, their own safety management as the core, to property value preservation and value-added, customer experience enhancement as the entry point for quality services, will be more energy gathered in the customer service management, internal management, market development, business decision-making, etc., to enhance the level of professionalism of the property services; from the level of quality of service, the enterprise can make full use of information technology to achieve internal Optimization of organizational structure and operational processes, or the use of mechanized means to meet the simple manual procedures, reducing the dependence on human resources; from the business expansion, the operation and development of property enterprises must keep pace with the needs of the times, on the basis of good routine services, to provide diversified services for customers with different needs, and enhance customer satisfaction. Through the improvement of service quality can broaden the market share, increase brand awareness, so as to realize the enterprise cost reduction and efficiency.
(5) the implementation of the concept of human-centered management to reduce the cost of employee mobility. Based on the high probability of manpower flow of property enterprises, on the one hand, enterprises should establish a perfect payroll management mechanism, the staff's performance to carry out objective rationalization of the assessment and evaluation, in an effort to meet the material needs of the staff in the case of the staff to create a relaxing and pleasant working environment, to enhance the staff's sense of belonging and sense of responsibility; on the other hand, enterprises should be for the cost of management to establish an effective incentive mechanism to mobilize the grassroots staff to take the initiative to participate in the work, and to promote the development of the company's business. In order to mobilize the grass-roots staff to participate in the initiative, the enthusiasm and creativity of the staff and salary growth and job promotion and other direct links, to play the benefits of the enterprise and the interests of the staff linkage effect, enhance the staff's trust and loyalty to the enterprise.
4, Conclusion
In summary, the property enterprise should be based on their own deficiencies in cost control, by changing the concept of cost management, improve the cost control system, the scientific use of cost management methods, play the cost of budgetary control, and a series of cost control-oriented financial management of the enterprise, it will be the enterprise in the intense The inevitable need to be invincible in the market competition and **** the same choice.
5. References
[1]Shen Yisheng. Introduction to the cost control of property management enterprises[J]. China Township Enterprise Accounting,2017(12):150-151.
[2]Yu Yu. Analysis of cost control of property management enterprises[J]. Western Finance and Accounting,2017(7):55-58.
[3]You Ya. Research on the problems and countermeasures in the internal control management of property enterprises[J]. Contemporary accounting,2019(5).
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