Reflections on the cost accounting of college students' apartments
With the apartment management of college students' dormitory, student accommodation is becoming more and more commercialized. In the past two years, the socialization of logistics in colleges and universities has developed rapidly, which has prompted all kinds of college students' apartments to gradually transition to property management. The enterprise nature of property management determines that the property department must have strict cost accounting. This is an important and serious task facing the management of college student apartments at present. The Ministry of Education has repeatedly stressed that "student accommodation fees should be determined according to the actual operating costs and not for profit". Why did the Ministry of Education mention this? University logistics enterprises do not aim at profit, so how can they compete with similar social enterprises? This is the inevitable establishment of the upper-level institutions of the state. As far as the current situation is concerned, the apartment charges are too high, which increases the burden on students; However, the fees are too low, and the management and operation of apartments are unsustainable. 1In the spring of 1999, the Beijing Municipal Education Commission issued document No.0 14, which roughly standardized the accommodation standard for college students with three elements (living area, indoor facilities and management level) and seven costs (house depreciation expense, house maintenance expense, facility depreciation expense, facility maintenance expense, energy consumption expense, low-value consumables and miscellaneous expenses, and salary of managers). And each school has approved the fees, 550 yuan, 650 yuan, 750 yuan, individual apartments as 1.200 yuan. In recent years, although all schools in Beijing are implementing this regulation, few schools really make careful accounting according to the above seven expenses. Some schools don't do accounting at all, but passively implement the rigid rules of superiors. Anyway, the loss is subsidized by the school or the logistics group, and the meat is rotten in the pot. This shows that there is still a considerable gap in the transformation of apartment operation mechanism. Due to the development of apartment property management, the education authorities of various provinces, municipalities and autonomous regions have introduced or are introducing measures for the management of college students' apartments, which will definitely involve the issue of fees, and even take the issue of fees as its main annex. Therefore, cost accounting must be standardized. According to the current actual situation and the regulations of relevant departments, this paper puts forward some ideas on the cost accounting of college students' apartments and negotiates with colleagues.
I. About the depreciation expense of houses
For general enterprises, the depreciation of houses is one of the main costs of enterprises, but for most colleges and universities (especially old schools), the vast majority of student dormitories belong to the land allocated by the state for investment and construction, and the state has not proposed to recover this part of the investment from schools, so it is reasonable not to charge depreciation fees. Therefore, some schools adopt a zero-lease approach to dormitory management departments, that is, dormitory management departments are not allowed to charge students building depreciation. However, some schools have built many dormitories by self-financing or joint ventures at home and abroad, resulting in a mixed situation of old and new dormitories; Considering the long-term development of college students' apartments and the overall balance of expenses, the school thinks it is reasonable to charge some depreciation fees.
Based on the above situation, the author thinks that the residential management department should carry out cost accounting for the apartment buildings in the whole school, then take the average of their unilateral depreciation expenses, and then add a mediation coefficient according to the old and new degree and quality of each building, and finally determine the unilateral depreciation expenses of each building. Whether the mediation coefficient is reasonable depends on whether it can balance students' psychology, that is, there is no tendency to fight for a new building or an old building, so as not to affect stability.
The accounting of housing depreciation expenses mainly determines three benchmarks: unilateral housing cost, housing age and per capita construction area. At the same time, the per capita building area should be converted into the average living area of adults according to the room plane coefficient and the number of residents in each room, so as to measure their living standards.
Calculate the unilateral cost of the new dormitory. According to Zheng Jingfa [2000] No.81,newly-built student apartments enjoy the preferential policies of the government 14. Most other provinces, municipalities and autonomous regions also have corresponding preferential policies. Therefore, student dormitories cannot be accounted for according to general housing construction, let alone pure commercial housing. According to the data of Beijing in 2000, at present, the unilateral cost of student dormitories in colleges and universities in Beijing should generally be 1000- 1200 yuan. Other provinces and regions may be lower because of geographical relations and indoor facilities.
About room age. The Ministry of Urban Construction stipulates that the general service life of brick-concrete multi-storey buildings is 47 years. In fact, few similar houses in Beijing universities have been demolished within 50 years. Therefore, it is more realistic to calculate the age of the house in 50 years.
On the room plane coefficient. 1979 the state education commission stipulates that the average construction area of college dormitory is 5-6 square meters, which translates into an average living area of 3-3.6 square meters, and the building plane coefficient of dormitory is 60%. In fact, most schools have not reached this standard for more than 20 years. Not long ago, Vice Premier Li Lanqing's speech pointed out that college students' apartments should be mainly tube-shaped buildings, and it is not appropriate to unilaterally pursue high specifications. Therefore, it is practical to refer to the standards stipulated by the State Education Commission 1979 for the time being. If the building area is 10000 square meters, it is equivalent to a living area of 6000 square meters. If the net area of each room is 18 square meter, there should be 333 bedrooms. There are 4 people in each room, * * * 1332 people. The per capita building area is 7.5 square meters. The per capita living area is 4.5 square meters.
The annual average building depreciation expense is about: 10000* 1200 yuan /50/ 1332= 180 yuan (rounded).
Or 1200 yuan /50*7.5= 180 yuan.
If the old and new buildings are mixed, the amount will be greatly reduced by calculating the average value and adding the mediation coefficient.
Second, about housing maintenance costs.
The Ministry of Urban and Rural Development of the State Council stipulates that house maintenance is generally divided into five types: decoration, overhaul, medium repair, minor repair and comprehensive maintenance. The so-called transformation is to completely dismantle and redesign, or to keep only a small part of the original house and carry out major transformation. The funds needed in this way are similar to those for new construction, but the only difference is that it does not include land acquisition and demolition fees, three links and one leveling fee and survey fee; For college students' apartments, this fund is generally included in the depreciation cost of new houses, not in the maintenance cost; Overhaul: According to the regulations of the Ministry of Urban Construction, it generally accounts for less than 20% of the housing cost. In general,/kloc-0 is overhauled once every 0-20 years, with an average of 15 years. It also stipulates that if the overhaul cost exceeds 25% of the house cost (or replacement price), it is not worth overhaul; Medium repair: usually once every 5-8 years, with an average of 6.5 years. The medium repair fee is generally about 5% of the cost, with a maximum of 10%. Minor repair: it is carried out every year, and the minor repair fee is about 0.5% of the cost, with the maximum not exceeding 1%. Comprehensive maintenance means that major, medium and minor repairs of the whole building should be completed at one time. In order to avoid double billing, it is generally not calculated separately.
According to this benchmark, the unilateral annual average maintenance cost =1200 * 0.2/15+1200 * 0.05/6.5+1200 * 0.005.
= 16+9.25+6=3 1.25 (yuan).
In other words, the annual overhaul cost per square meter is 16 yuan, the medium repair cost is 9.25 yuan, and the minor repair cost is 6 yuan. In fact, the unilateral cost has a great relationship with the local land price. The land price in Beijing is high, so the maintenance cost calculated is also high. The relationship between maintenance fee and land price is not so close. According to the author's rough investigation, from 1990 to 2000, the average annual investment of colleges and universities for housing maintenance was less than one third of this amount. Of course, there are also cases where maintenance is needed because of insufficient funds. But on the whole, the above quota is still too high. According to the Charge Standard for Property Management Services of Ordinary Residential Quarters in Beijing issued on July 1997, the annual maintenance fee per square meter is 5.04 yuan for major repairs, 5.42 yuan for medium repairs and 2.36 yuan for minor repairs. Referring to the charging standard of property management service in ordinary residential quarters in Beijing, and considering the high man-made damage rate of college students' apartments, and considering that ordinary colleges and universities often carry out mid-term maintenance every four years, the frequency of mid-term maintenance is also high. Therefore, the author thinks that it is reasonable to set the annual expenses for major, medium and minor repairs per square meter of college students' apartments as 6 yuan, 5 yuan and 4 yuan respectively. Average annual unilateral maintenance fee total 15 yuan. According to the construction area of 7.5 square meters per student, the average annual housing maintenance cost is:15 * 7.5 =112.5 (yuan). Round to 1 13 yuan.
It should be noted that in recent years, in order to improve students' accommodation conditions, many schools have generally carried out renovation (such as laying floor tiles and tiles in toilets and water houses, reforming water and electricity pipelines, painting rooms and corridors, etc.). These expenses should be converted into per square meter per year, and then allocated to each student according to the service life. Moreover, it is more reasonable to wash away some of the large and medium-sized repair costs properly.
Third, equipment depreciation expense.
Apartment equipment should be divided into personal equipment and public equipment.
Self-use equipment, such as beds, bookshelves, tables and chairs, wardrobes, washstands, etc. At present, schools have different configurations of such equipment, so it is difficult to determine a unified accounting benchmark. In recent years, some school dormitories have been equipped with multifunctional elevated beds, including bookshelves, tables and chairs, wardrobes and so on. , can be considered high-end furniture. The purchase price is 1500-900 yuan/set. Considering the increase of washstands and shoe cabinets, the median price is 1200 yuan. The service life is calculated as 12 years (three years for undergraduate), and the average annual depreciation expense of self-use equipment is:1200/12 =100 yuan.
The equipment of public facilities is even different. At present, some colleges and universities have gradually realized the three kinds of electricity (TV, telephone and computer) entering the dormitory (the relevant superiors do not appreciate the rush to do so), and the management methods are also different. If most telephones are equipped in schools; Most TVs are run by the people and funded by the government, that is, students share the funds (as a deposit) and are purchased by the school. Upon graduation, the deposit belongs to the individual, and the TV set is reserved for the next student to continue to use. In fact, students only bear the interest of the deposit; Computers are mostly purchased by individuals, and the school charges some installation fees and electricity fees. Based on the diversification of the above-mentioned use and management methods, the author suggests that TV, computer and telephone charges adopt a reasonable single charging method, and whoever benefits will pay, and whoever benefits will pay more. As for the public facilities such as activity rooms, duty rooms, reception rooms and warehouses on each floor or floor of student apartment buildings, there are also differences among schools. The indoor equipment standard of cohabitation should be quite or even slightly higher. Generally, the cost depreciation should not be higher than 10% of the depreciation expense of self-use equipment. Accordingly, it is roughly determined that the average annual depreciation expense of public facilities is 10 yuan.
When the two items are added together, the annual average equipment depreciation expense is 1 10 yuan.
Fourth, equipment maintenance costs.
Self-use equipment mainly refers to steel and wood furniture. Under the condition of market economy, this kind of furniture needs no repair. In the case of paying attention to management, the zero repair cost should generally be controlled within 1% of the purchase cost, that is, the annual average self-use equipment maintenance cost is 12 yuan. If you buy 500 sets of modular elevated beds, the total purchase cost is 600,000 yuan, and the annual investment of 6,000 yuan is enough. The practice of some schools can prove this.
The damage frequency of public equipment may be higher, because people often don't cherish what they use and management is more difficult, so the maintenance cost of public equipment should be higher than that of self-use equipment. Generally, it is 40% of the depreciation cost of public equipment. It is roughly determined here that the average annual maintenance cost of public equipment is 4 yuan.
On the whole, the average annual equipment maintenance cost is 16 yuan.
In the accounting of the maintenance cost of houses, facilities and equipment, it is particularly important to handle the relationship between management and maintenance. Practice has proved that the buildings and equipment of dormitories and classrooms in colleges and universities are most seriously damaged by man-made. Due to poor management and maintenance, the maintenance cost has increased several times, or even died far short of the designed service life. Therefore, the management of student dormitories and classrooms by university logistics has accumulated an important experience for many years, that is, "focusing on management and combining management with maintenance". Of course, management also includes self-management of students' behavior. It should also be pointed out that the maintenance of some facilities and equipment is undertaken by the apartment management service personnel themselves. In cost accounting, only material loss compensation and other expenses except wages and welfare expenses can be calculated. Because wages and welfare subsidies have been included in the management service fee, double counting should be avoided.
5. Energy consumption (mainly water, electricity and heating).
1, water fee
Considering that fresh water is a limited natural resource, many large and medium-sized cities in China, especially northern cities, are seriously short of water, so water saving can not be ignored. The water consumption of college students' apartments should be limited. This is not only a constraint on students living in apartments, but also a constraint on apartment management departments. According to the living water standard for college students determined by Beijing Municipal Education Commission, including washing bedding, it should be controlled within 3 cubic meters per person per month. The average annual water consumption is 36 cubic meters. According to Beijing 200 1 unilateral water price 2 yuan, the annual average water fee is 72 yuan. In the future, with the increase of local water price, it will definitely increase accordingly, but we should enjoy the water price of local residents. In terms of measurement and accounting, students' domestic water should be strictly different from other water used in schools.
2. Electricity bill
Electricity consumption for lighting: each dormitory is equipped with 60W lighting lamps, and the average daily electricity consumption is 5 hours in winter and summer. The annual electricity consumption is 109.5 degrees, rounded to 1 10 degrees. Considering the public lighting power of corridors, toilets, washrooms and duty rooms, plus 10%, the total is 12 1 degree. According to the calculation that the electricity price in Beijing in 2000 was close to 0.4 yuan/kWh, the annual average lighting electricity fee was 48 yuan (rounded to 48.4 yuan). Considering that the power supply in major cities in China is relatively abundant at present, an index can be given to the personal electricity consumption of student dormitories. The electricity charges within the index are included in the accommodation fee, and the electricity charges beyond the index are unlimited, but they should be charged separately. You should still enjoy the electricity price of local residents. Of course, this needs to improve the metering facilities in each dormitory.
Power consumption of public equipment. Public * * * equipment mainly refers to electrical appliances in public activity rooms, washing machines for bedding, etc. This kind of equipment varies greatly from school to school. Considering the start-up period and power consumption time, it will generally not exceed 25% of the lighting power consumption. Therefore, the annual average equipment electricity fee is set as 12 yuan.
On the whole, the average annual electricity charge of student dormitory is 60 yuan.
3, heating costs
The heating fee is mainly collected by colleges and universities in the "Three North" area and the western alpine region. The local government has certain standards on the length of heating period and the amount of heating cost. Taking Beijing's central heating charge standard in 2000 as an example, the average annual heating cost is 149.025 yuan (149.025 yuan, rounded off) based on the average construction area of 7.5 square meters in the heating season. Northeast China and Inner Mongolia, Ningxia and other regions may be higher.
A problem worth thinking about is that no matter which region, the state has certain subsidies for urban residents' heating in winter, even after the housing system reform, it still has a big tail. It stands to reason that since residents have bought a house, they should bear the heating costs themselves, just as they have to pay the power supply costs themselves when buying a color TV. However, based on the reality of our country and more complicated reasons, this tail cannot be cut off in a short time. In fact, college students' apartments are part of the residents, and a young group without income should also enjoy heating subsidies similar to those enjoyed by his parents. As for where this part of the subsidy comes from, it is necessary to ask where the heating subsidy for urban residents comes from. If college students' apartments are regarded as hotels, restaurants and guest houses. It seems indisputable to charge the heating fee in full. However, the leaders of the Ministry of Education have repeatedly stressed that no matter how the logistics industry in colleges and universities is reformed, we must not forget that it has both the surname of "Jing" and the surname of "Jiao". Therefore, it may be possible to find a reason to appropriately reduce the heating fee in the student accommodation fee, because the proportion of heating fee in the accommodation fee is too large, and it is also easy to cause psychological imbalance between students in the north and the south.
For the time being, the heating fee subsidy is not considered. Considering this item 1, 2 and 3, the average annual energy consumption is 72+60 yuan+149 yuan =28 1 yuan.
Six, low-value consumables and miscellaneous expenses
Low-quality consumables mainly refer to brooms, dustpans, mops, wastebaskets, cleaning tools, detergents, etc. used by cleaners in each room of student dormitory; It should also include the elimination of mosquitoes, flies, rats, cockroaches and other supplies and fire fighting equipment. In this respect, as long as we pay attention to improving management and saving details, considering that most of them can be purchased in bulk, the average annual cost of low-quality consumables is 10 yuan. In addition, the public facilities maintenance fee, greening maintenance fee, domestic garbage cleaning fee and septic tank cleaning fee outside the apartment building can be accounted for separately. For the sake of simplicity, here is only a rough indicator: annual average miscellaneous fees 10 yuan. These two items add up to 20 yuan.
Seven. Management service fee
Management service fee mainly refers to the salary and allowance expenditure of management service personnel. At present, the staffing of undergraduate dormitory management and service personnel in Beijing universities generally does not exceed 65438+ 0.5% of the total number of accommodation. And the average annual salary does not exceed 10000 yuan. According to this proportion, the average annual management service fee is about 150 yuan. Of course, due to the different economic development in other places, the salary level of management service personnel is also quite different; Even in different schools in the same area, due to various reasons, the wages paid by schools to dormitory management service personnel, especially temporary workers, vary greatly. Here only refer to the situation of most universities in Beijing.
To sum up the above seven items: the house depreciation expense is: 180 yuan.
House maintenance fee: 1 13 yuan.
The equipment depreciation expense is 1 10 yuan.
Equipment maintenance fee: 16 yuan.
Energy consumption: 28 1 yuan.
Low-quality consumables and miscellaneous expenses: 20 yuan.
Management service fee: 150 yuan.
Average annual accommodation fee in this college dormitory: 870 yuan.
It must be noted that the accommodation fee calculated according to the above standard seems to be higher than the standard stipulated by the Beijing Municipal Education Commission in 1999 (in fact, it is an upper limit of fees). But once analyzed, it can be understood that there were not many students living in each room in universities in Beijing at that time. Even if four people live in a room, there are not many students with a per capita living area of 4.5 square meters, and even fewer students with a per capita building area of 7.5 square meters. Per capita area is very important, because the first, second and fifth items in the above calculation are closely related to per capita area. Even the service management fee (which is also a big item) has left a relatively large margin. According to the statistics at the end of 1998, the total average proportion of dormitory management service personnel in Beijing universities is only 1. 12%, not 1.5%. Therefore, the graded price limit stipulated by the Beijing Municipal Education Commission at that time was a macro-administrative act. But on the whole, it is in line with the actual situation of colleges and universities, so it can be implemented smoothly. However, since 200 1, the situation has changed a lot. Many school dormitory management departments feel that the standards formulated by the Municipal Education Commission 1999 are too limited, which makes the funds of apartment management departments unsustainable, and they have asked the Municipal Education Commission to allow them to increase their accommodation fees. Moreover, the relevant departments in the State Council have repeatedly applied that in order to maintain stability, it is not allowed to increase student accommodation fees in recent years. Education authorities in all provinces, municipalities and autonomous regions are generally embarrassed. This forces the boarding departments of all schools to do a good job in cost accounting, communicate with each other with detailed data, and promote the smooth progress of logistics reform in colleges and universities.
According to the author's understanding, one of the most prominent problems encountered by the apartment management department is that graduate students generally do not pay accommodation fees according to the actual living area. In cost accounting, we can only mix the postgraduate dormitory with the college dormitory, and there is no difference or little difference in the fees for two rooms, four rooms, six rooms and eight rooms. Even some schools stipulate that postgraduate accommodation is free of charge, and the dormitory for postgraduate students, like the dormitory for junior college students, is managed by the apartment management department. This can be maintained under the contract system, because cross-subsidies can be implemented within large logistics. But after the real turn to property management, the contradiction becomes superficial. In order to ensure the property sector to achieve relatively independent accounting, self-financing; To realize "non-welfare in welfare", we must solve the problem of transforming implicit subsidies into explicit subsidies.
Paying accommodation fees according to the actual living area of graduate students may cause some graduate students financial difficulties. It is indeed necessary for the relevant departments to give necessary subsidies in the form of separate projects. This department should be the school or its superior department, and should not be directly reduced or disguised by the apartment management department. In this regard, it is suggested that the Ministry of Education or the education departments of all provinces, municipalities and autonomous regions have clear regulations to prevent schools and logistics departments from having to engage in black-box operations.
The above is the author's thinking on the accounting of accommodation cost with the four-room dormitory for Beijing college students as the main body. It is only a rough outline, and it is bound to be full of mistakes and may even be leaked. Please criticize and correct me. But the original intention is to attract people's attention and work together to explore more scientific and reasonable cost accounting methods. Speaking of home, the operating cost of college students' apartments is not calculated, but actually spent. However, there should also be a norm in order to promote the socialization reform of logistics in colleges and universities, and really accelerate the development from the restructuring, without losing its true nature of "teaching".
(Author: Lu Min, consultant of Peking University Dormitory Management Committee)