Paper web China /2/view-548803 1.htm
Keywords: real estate enterprises; Inventory management; measure
The modern social economy is developing rapidly in the direction of diversification, and the real estate economy occupies an important position in the national economy. How to adjust oneself and keep up with the times is one of the difficult problems faced by modern real estate enterprises. Real estate enterprises have the characteristics of high investment, high risk and long development cycle, so it is necessary to ensure the efficient use of funds and the smooth capital chain in project investment activities. Therefore, inventory management is very important, which directly affects the operation and development of enterprises.
First, the importance of enterprise inventory management
The inventory of real estate development enterprises refers to all kinds of inventory assets stored for real estate construction in the process of development and operation. Including all kinds of raw materials, inventory equipment, low-value consumables, entrusted processing materials, development products under construction, completed development products for sale, rental development products and turnover rooms. It has the characteristics of poor liquidity and large capital occupation.
The inventory of real estate development enterprises usually accounts for the largest proportion of current assets and is an indispensable part of enterprise management. Its turnover rate will directly affect the utilization effect of current assets, and then affect the economic benefits of enterprises. Thus, the inventory management of real estate enterprises plays an important role in its development.
Second, the enterprise inventory management status analysis
1. Changes in market prices and the relationship between supply and demand
In recent years, the rising price level in China has increased the cost of material procurement and the cost of enterprises, which has had a great impact on the inventory management of real estate enterprises.
The inventory of real estate enterprises is effective, and the change of supply and demand in the real estate market determines the price of the real estate market, and the price is the most sensitive for buyers. The supply and demand situation in the market changes rapidly, and some of them are difficult to predict, which makes it impossible for enterprises to carry out reasonable inventory management.
2. Changes in national policies
To some extent, the adjustment of the interest rate of bank loans by the state will cause changes in the funds of real estate enterprises. With the continuous adjustment of national policies, the funds used for inventory management will also change. Therefore, the constant change of national policies has increased the difficulty of enterprise inventory management to a certain extent.
Third, measures to improve enterprise inventory management
In order to reduce the inventory cost and enhance the core competitiveness of enterprises, enterprises must strengthen inventory management and control.
1. Strengthen inventory budget management and cost control.
(1) Budget management and cost control of materials
The purchasing department prepares the material purchasing budget table according to the requirements of each project and the existing material inventory of the enterprise. Temporary procurement budget needs careful decision-making, and must be made on the basis of in-depth study of market changes to avoid the impact of excess reserves on capital turnover.
(2) Budget management and cost control of development products.
① Budget management and cost control in the preparatory stage.
Project evaluation is the basis of cost, sales and profit control and analysis, and it is also the basis for real estate enterprises to make decisions. On the basis of a large number of market surveys, real estate enterprises study the sales cost of development projects, and then calculate the project cost and profit level to make project development decisions.
Engineering design, emphasizing design quality and selecting excellent design units are important factors to reduce the construction cost of the whole real estate development project. Therefore, according to the scale and technical requirements of real estate development projects, real estate enterprises should choose satisfactory design units through project planning and design bidding, so as to urge design units to improve design quality and reduce design fees.
② Budget management and cost control in the construction stage.
The engineering department shall strictly supervise the quality and progress of each project; According to the approved budget and contract, the finance department strictly controls the disbursement of advance payment, reasonably arranges the flow of funds and reduces the cost of funds.
(3) Budget management and cost control in the final accounting stage.
Final accounts are the focus of real estate project cost control. For real estate enterprises, the final form of inventory is real estate, which needs to go through the formalities of completion and delivery and submit final accounts; After the completion of the project, the project cost of the whole real estate development project should be compared with the target cost, and the implementation of the cost plan should be comprehensively analyzed to further improve the cost control system.
2. Strengthen enterprise inventory procurement management.
Purchasing is the first step of inventory management. In the procurement process, the relevant staff should be strictly required to fill in the relevant procurement documents carefully, carefully check and accurately confirm the procurement documents, and pay attention to the control and supervision of the procurement process. And establish relevant supervision mechanism, organically combine inventory management with financial management, and form a strict and effective inventory management system.
3. Establish a perfect inventory internal control system.
Enterprises should also combine their own characteristics, strictly standardize the procurement and sales system, supervise all aspects of material procurement and sales of developed products, and clarify the post responsibilities of various functional departments. Give full play to the mutual containment function of inventory internal control system.
4. Establish an inventory counting and inspection system.
Formulate a system that requires the warehouses of real estate enterprises to count materials, count the inventory quantity, check its quality, fill in the inventory list as required, and organize relevant personnel to supervise and spot check. Inventory gains and losses should be analyzed and effectively handled to ensure the consistency of accounts and facts.
The products developed by real estate enterprises belong to real estate and have great value. According to the detailed accounts of inventory development products such as quantity and amount, master the balance of inventory, so as to reflect the circulation dynamics of inventory at any time, take stock of inventory on a regular basis, check accounts and correctly reflect the financial situation of real estate enterprises.
5. Establish an inventory information management system suitable for the development of enterprises.
According to the enterprise's own development needs, establish a suitable inventory management system to unify physical inventory management and value management. From the perspective of professional management, all departments set up an inventory management information platform to dynamically monitor the receipt, delivery and storage of inventory, and make timely deployment according to the needs of each project, so as to dynamically understand the inventory information of enterprises in real time and greatly enhance the liquidity of inventory. On the information platform, the physical management department and the value management department * * * enjoy information, which can restrict and supervise each other and realize the unification of physical logistics and value flow of inventory.
6. Improve inventory management with 5S management method.
5S management includes five items: sorting (SEIRI), correcting (SEITON), cleaning (SEISO), cleaning (SETKETSU) and literacy (SHITSUKE). 5S management originated in Japan, which creates a clear working environment and cultivates employees' good working habits by standardizing on-site and existing things. The introduction of 5S management method will make the inventory management of enterprises more orderly, strengthen the safety management of inventory and reduce the production cost.
7. Strengthen enterprise personnel's high awareness of inventory management.
It is necessary to strengthen the understanding and study of modern inventory management theories and methods, and establish the concept of "paying equal attention to physical management and value management" through study, so as to manage both the physical form and the value form of inventory. In this way, we can use scientific management methods to manage inventory.
In short, inventory, as the assets of real estate enterprises, occupies a large proportion. Only by combining the current situation of enterprises can we formulate feasible inventory management methods, so as to reduce inventory costs, enhance the market competitiveness of enterprises and ultimately improve the economic benefits of enterprises.
References:
[1] Huang Duan Jiuli: Accounting Practice of Real Estate Enterprises, China Market Publishing House, 2nd Edition, 20 12, 1.
[2] Wang Lin: "Management Accounting", Dongbei University of Finance and Economics Press, August 2005.
[3] Wang Liping: Principles of Management (Revised Edition) [M], Renmin University of China Press, 2006.
[4] Chen Fujun: Operation Management [M], Dongbei University of Finance and Economics Press, 2002.
[5] Luo Min: Modern Management [M], Southwestern University of Finance and Economics Press, 2004.
[6] Liu Yuping: Financial Management [M], Renmin University of China Press, 2006.