【 Weak current College 】 property management professional skills training (5)

III. property management funds management

(A) learning requirements

Grasp the concept of property management funds for property management start-up capital and ongoing sources of funds in property management and its management; master the use of property management direction and use principles, the master property management capital budget management.

(2) learning focus

1. property management funds and their management
(1) the concept of property management funds
Property management that the funds are to maintain the property and ancillary equipment in good condition and use safe, give full play to its capabilities to meet the needs of the investment sum of money. Property management funds depending on the stage, can be divided into property management start-up capital and ongoing management of funds.
(2) the management of funds for property management
Concept
Property funds management is a property management company on property management funding, use, operation of the financial management of the activities of the entire process.
Management objects
Property management businesses dominate or will be placed at the disposal of property management funds.
Management purposes
Property management business plans, low cost and maximize the collection of property management funds and increase the efficiency of the use of funds and the use of results, ensure efficient property management work.
2. property management financing and management
(L) property management startup funds
Concept
Property management startup capital refers to enterprises engaged in property management property management work for the initial phase of the necessary expenditure of funds and property of public facilities dedicated maintenance fund.
Content and source
Part is used for the formation of property management companies, the establishment and composition of the required funds, such as property management company's registered capital, Office of acquisition or rental, Office supplies, such as acquisition, employee salaries, which partly financed mainly by real estate development enterprises, units and individual investors, equity formation; the other part is the property of public facilities dedicated maintenance funds, mainly for property institutions belong to the property of accident repairs and routine maintenance, this part of the funds should generally be composed by a certain percentage of owners and the payment method, also by Government funded or program, by social or development financed the establishment of construction units.
Property management startup funds management: property public facilities maintenance fund management should normally be set by property management accounts, bank accounts, in charge of the Fund. At the same time, the actual property management companies entrusted with, and be earmarked, hands-on use times property management committee approval and surveillance. This facility should be allocated to the property management company or property management, as the case may be, should not be designated for General property management enterprise direct control. New properties in the property of public facilities dedicated maintenance fund should ensure security, engage in appropriate short-term investments, which have the greatest productivity gains.
(2) daily property management funds
Source
Includes property management, property management agencies diversification of income and other earnings. Which property management service charge charged should consider the use of property, property economic sustainability and the value of the property management services, property management board compensation, property management companies, Government price management sector, several aspects of the common consensus decision.
② the day-to-day management of the property management funds
1) collect, use, management. Focuses on the timely and efficient collection of various management costs, and there are plans to use the amount of revenue and expenditure, and earmarked, not misappropriate, more or less.
2) financial management. Strengthening the financial system and supervision, eliminate internal financial vulnerability occurs, avoid accidents and prevent the phenomenon of corruption, impersonator, and security work.
3. use accounting means economic management
(L) basic knowledge of accounting and accounting system
Accounting concepts
Accounting is an important part of the management activities. Accounting is by collecting, processing and use of a certain currency unit as standard features of economic information, on economic activities, organizing, controlling, regulating and guidance to promote comparative economic gain and loss, balance emphasizes the economic benefit of a management activities.
② the basic functions of accounting: accounting and supervision.
L) accounting is the primary function of accounting. Mainly reflected from the value of the unit of economic activity, accounting for the status and results.
On accounting supervision can be divided into prior, during and after the supervision of the three, mainly through the supervision of the value of index, prevention of accounting units of the economic activities of deviation and mistakes, security property against loss accounting units.
③ accounting regulations system
Our accounting regulations as they relate to each other, can be divided into three layers: the first layer is the Basic, i.e. (accounting), (budgeting) and other national laws; the second layer is the National Treasury in accordance with the fundamental law of all units of accounting work is binding accounting standards; the third layer is the basic unit of its own internal accounting system. The three levels of relationship is the first layer command layer 2, layer 2, layer 3 command three levels comprise property management unit of the accounting system.
(2) an accounting statement analysis to improve economic efficiency
The concept of accounting reports
Accounting reports, also known as financial reporting, accounting results reflect the accounting entity's financial position, operating results and financial revenue and expenditure of the written document is to provide financial information for your accounting department of an important means.
② accounting report: accounting statements generally consists of the main table, schedules and reports note composed of three parts.
L) main table includes the balance sheet, income statement and statement of changes in financial position (or the cash flow statement).
2) reportTable according to the industry, the characteristics of the various units.
3) report notes is on schedule for a project by the necessary explanations.
Accounting report provides, generally also accompanied by a financial statement, the this is the accounting department to management instructions, recommendations and other descriptions written report.
③ the significance of accounting reports and analysis
Property managers in accordance with the accounting statements, through certain technologies, on property management unit of the Fund management, business process analysis of the situation and results of the comparison, lessons learned, exposing problems, to improve the property management business standards and economic efficiency.
4. use of funds in property management and operation
(L) the nature of the property management funds
The nature of the property management funds from a variety of factors. According to the owner of the property management funds, can be divided into collective-owned funds, funds, private equity funds and mixed number; all funds in accordance with the object and purpose of property management, can be classified as operating funds and consumer finance. Property management funds nature of the decision by property management operators on property management funds management and how it is used.
(2) use of funds in property management
Property management fund to implement total control method, both centralized and unified plan, and to guarantee a certain degree of flexibility. Includes three aspects:
① cost of capital expenditures and use:
Cost of capital expenditures, is property management services occur within a certain date, in monetary form of labour-intensive production. It includes costs of labor object, labour costs and of the means of labor cost. Cost of capital expenditure is required and is not a capital recovery, is to promote the provision of services must be cost cost expenditures. These funds into the value of labor products, recognized by the community. This is a property management company must be guaranteed, is the property management business survival of one of the basic conditions.
② the use of public funds
The use of public funds is property management companies must assume the social responsibility and obligation of capital expenditures, such as to contribute to social welfare, public advertisement and so do, which is a property management company must be expenditure, no financial recovery of expenses. This part of the expenditure amounts are not fixed, do not regularly occur, property management companies can't ignore its presence. This part of the funds for property management of survival and development of enterprises laid a good foundation.
③ investment capital expenditures and use
The investment fund is to raise development funds and the use of funds, mainly unused or ease the use of property management funds for income investment expenditures to seek greater financial returns. Investment capital expenditures be sure to select the right investment direction, note the safety of funds, funds of the recovery cycle, but took note of this part of the funds accounted for property management of funds as a whole.
(3) the use of property management principles
① security principle of property management requirements. Property management funds used to first meet the need of property management work.
② saving expenses, reasonable profit principle. On the cost of capital expenditures, to practise economy, achieve reasonable expenditures; on the investment expenditure, to have a purpose, a procedure, taking account of revenue at the same time, note that to avoid investment risk.
③ restrictive expenditure use principles. Establishment of funds used by the examination and approval system, monitoring system and accounting system to make money in the process of using mutual restraining mechanism exists to ensure the safety of property management resources, rational, efficient use.
(4) property management capital accountability
In compliance with national law and units on the basis of the accounting system, establish and improve the property management company internal effective management system, that is, property management and the use of funds from the leader responsible leadership.