The real estate industry in China has experienced a rapid development process, and real estate enterprises are constantly emerging. Behind the prosperity of the real estate industry, the market competition is also more severe. Real estate enterprises must constantly improve their competitiveness in order to be invincible in the fierce battle of shopping malls. For real estate enterprises, the key to improve core competitiveness is to strengthen financial cost management. Only reasonable and effective cost management can ensure enterprises to obtain more objective economic benefits. At present, real estate enterprises must attach importance to financial cost management and improve enterprise benefits through reasonable cost planning. To this end, this paper deeply analyzes the problems existing in the current real estate financial cost management, and puts forward countermeasures, which are reported as follows.
Under the background of socialist market economy system, China real estate enterprises are facing severe challenges. As an industry with huge capital investment, the lifeblood of real estate enterprises is closely linked with funds, and the funds themselves are determined by the financial management effect of enterprises. At present, China's real estate enterprises have not fully realized the transformation to modern enterprises, and the financial cost management system is still improving, among which there are still some problems to be solved urgently. Therefore, real estate enterprises should actively explore the shortcomings of current financial cost management, seek solutions in time, build a mature financial cost management system as soon as possible, and complete the transformation of economic management of real estate enterprises.
First, the current real estate financial cost management problems
1. Not paying enough attention to financial cost management. Although many real estate enterprises are aware of financial cost management, they do not pay enough attention to it. Financial cost management directly affects the efficiency of enterprise cost use. If cost management makes the cost efficiency of enterprises rise to the highest level, it will bring huge economic benefits to enterprises. However, many real estate enterprises did not realize the importance of financial management, so they relaxed financial cost management. In terms of financial cost management, enterprises have no clear and effective work norms and objectives, and the nature of cost management system is not perfect. In the actual financial management, some enterprises only pay attention to some cost management links, such as paying attention to the design stage and ignoring the construction stage. This situation leads to the lack of integrity in financial cost management and makes it difficult to carry out systematic management.
2. The financial management system does not match the cost management system. In recent ten years, China's real estate enterprises have developed rapidly and their scale has been expanding, but their internal management system has not kept pace with the expansion of enterprises. The financial cost management of real estate enterprises still continues the traditional management mode, and the management mode is relatively extensive. From the macro and micro management, cost management has not adapted to the development scale of enterprises, and there is a disconnect between cost management and financial management, which affects the execution of cost management in financial management to some extent. The cost management system of many enterprises is only aimed at themselves, without considering the connection between work system and financial management, so it is impossible to implement various cost execution requirements in financial management, which has a certain impact on the economic benefits of enterprises.
3. The management effect of construction project budget and settlement is not good. As a real estate enterprise, project pre-settlement is the focus of financial cost management. It is necessary to ensure the accuracy and effectiveness of project pre-settlement to ensure that financial cost management is not affected. At present, there are many problems in project budget management, which are mainly reflected in three aspects: first, the lack of organizational construction has affected the implementation and work efficiency of project budget management; Second, the update speed of quota is slow, and the calculation steps are complicated, which can not guarantee the accuracy of pre-settlement work and affect the progress of the project; Third, the lack of project management is mainly manifested in the lack of comprehensive management, which leads to the lack of communication between project construction and design, and it is difficult to achieve a unified management model, thus resulting in the increase of pre-settlement funds and affecting the capital operation of enterprises; Fourth, the project budget is not rigorous enough and there is fraud, which leads to the budget far exceeding the actual cost.
Second, the real estate financial cost management strategy
1. Improve the importance of financial cost management and establish the awareness of financial cost management. As a real estate enterprise, we should realize the important influence of financial cost management on enterprise benefits, so as to pay full attention to financial cost management. Enterprise leaders should formulate corresponding management measures, require financial cost managers to attach importance to financial cost management ideologically, and establish financial cost management consciousness, so that this consciousness runs through the whole process of financial cost management.
Enterprise leaders should coordinate financial management departments, speed up the formulation of management systems, build a sound financial cost management system, and improve the efficiency of financial cost management. Real estate enterprises should clarify the relationship between financial cost management and internal management, so that the financial cost management department has the right to participate in various decisions of enterprises, so as to optimize the efficiency of enterprise capital utilization through cost management and promote the maximization of enterprise interests.
2. Accelerate the construction of financial cost management system and improve the connection between cost management and financial management. Enterprises should adjust their internal management in time according to their own development speed, especially the construction of financial cost management system to ensure the effect of cost control. The construction of cost management system should start with system construction, strengthen the construction of enterprise financial accounting and financial expense audit system, and then improve the standardization level of cost management. Real estate enterprises should build a hierarchical financial cost management system, strictly divide the work scope of personnel at all levels, implement the post responsibility system, and clarify the responsibilities of each staff member.
In the specific cost management, we must first ensure that the financial data of the accounting entity is true and accurate; Secondly, we should pay attention to the real-time recording and collection of financial data; Finally, it is necessary to emphasize the effective connection between financial data and financial management of accounting subjects. In order to ensure the effective connection of workflow, accounting personnel's closing, statements, preparation and other norms should be formulated. At the same time, we should pay attention to the consistency of the subject setting of cost management and financial management, realize unified management and complete the upgrade of enterprise financial management system.
3. Improve the project budget settlement system and fully implement budget management. Modern management concept has been widely implemented in China enterprises, and real estate enterprises should also have the concept of modern financial cost management. Modern financial cost management concept puts forward new requirements for budget management. Therefore, enterprises should combine accounting management and fully implement budget management.
3. 1 Accelerate organizational construction. Budget management should implement unified leadership and emphasize its internal coordination, which requires mutual cooperation and coordination among various departments within the enterprise, so its organizational system should also include all departments of the company. All departments within the enterprise should unify their thinking and understanding, cooperate closely, jointly complete budget management, and build a perfect organizational structure for budget management.
3.2 Strengthen the management of project budget and final accounts. Enterprise financial management personnel should do a good job in forecasting the economic indicators of the project, especially pay attention to the comprehensiveness of the indicators to avoid omissions and affect the budget cost. Specific analysis should be combined with specific projects, so as to estimate the project cost more accurately and ensure that there is no big difference between the estimated cost and the actual cost. After estimating the project cost, it should be compared with the design plan repeatedly.
3.3 Strengthen the management of budget and final accounts personnel. Budget and final accounts personnel are the implementers of the budget and final accounts, and their behavior directly affects the accuracy of the budget. Enterprises should regularly organize professional knowledge training and learning to improve the business ability of budget and final accounts personnel. In order to avoid fraud, we should improve the reward and punishment system, improve the professional quality of budget and final accounts personnel, and make budget and final accounts personnel maintain a serious and responsible working attitude.
3.4 Clear management process and working methods. Many real estate enterprises have extensive management methods of budget and final accounts, which leads to low management efficiency. It is necessary to speed up the construction of management processes and working methods. Implement comprehensive management in project management and improve the implementation level of budget and final accounts. In addition, it is necessary to strengthen the supervision of the budget and final accounts process and urge the budget and final accounts personnel to establish a strong sense of responsibility.
Third, the conclusion
Generally speaking, China's real estate enterprises pay insufficient attention to financial cost management, and relevant departments lack the awareness of financial cost management. This situation is very unfavorable for enterprises to save financial costs. Enterprises must adapt to market demand, learn modern enterprise management theory, and then improve the financial cost management system. Real estate enterprises should deeply understand the current situation of financial cost management, speed up the construction of financial cost management system and optimize the internal management system of enterprises according to their own situation. Enterprises should attach importance to financial cost management planning, improve the efficiency of cost management, improve the quality of cost management of real estate enterprises, and build an effective guarantee system for enterprises to avoid market risks and ensure the safety of funds.
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