Calculation And Allocation Of Energy And Engineering Maintenance Costs Of Multi-format Property Management Projects

With the increasing improvement of people’s living standards,the requirements on the quality of life and living environment are increasingly higher.Property management has been introduced into China since the 1980 s,after nearly 40 years of rapid development in step with China’s economy,property management industry has made great achievements.But at the same time,the industry also has the problem of low concentration and low profit margin.Cost control is the key work that every property company needs to face.Traditional cost accounting adopts standard cost method,which is more suitable for the production enterprises with single product variety and large production scale.In the early stage,property service enterprises adopted standard cost accounting because of the single service object and the single service form.However,modern property service enterprises require diversified and personalized services,which will generate more indirect costs,while the traditional standard cost method has a relatively arbitrary distribution of indirect costs,especially now there are more and more property service projects of multiple formats.It is difficult to reflect the real operation situation by using the traditional standard cost method for cost accounting,while the activity-based cost method for accounting can more accurately reflect the cost information.Activity-based costing(ABC)is based on the core of activity.It allocates the resource cost to the activity,and then allocates the cost to the product through the activity,which can allocate the complex indirect cost to different products more accurately.In this paper,representative real property service projects of different formats are selected as cases,and the common parts,common facilities and equipment daily operation and maintenance costs of the cases are calculated by activity-based costing method,and the service objects of different formats are allocated.The daily operation and maintenance costs of common facilities and equipment are mainly divided into two categories: energy costs and equipment and facilities maintenance costs.A total of more than 60 operations are calculated respectively,and the calculated operating costs are allocated to service objects of different types according to the operating objects.The selected case property services include small apartment,large apartment,shopping mall,club,parking lot and other types of business.From the content and requirements of services,various types of business will have different difficulties,and the cost sharing needs to consider the difficulty of services.According to the experience data of the property company,this paper assigns different difficulty coefficients to different types of services and considers the cost distribution to the service objects.This paper mainly calculates and amortizes the cost of related engineering in the property management cost,and in view of the limited data samples,it is difficult to conduct a systematic and comprehensive study on the cost accounting.It is only hoped that t he application of activity-based costing in this case and the practice of distinguishing different types of business with different difficulty coefficients can be helpful to companies interested in establishing similar cost accounting system templates.