09-成本管理五大要素

09-成本管理五大要素 成本管理五大要领 物业管理成本 , 是指企业在从事物业管理活动中，为物业产权人、使用人提供维修、管理和服务过程中发生的各 项支出。 , 管理服务人员的工资、社会保险和按规定提取的福利费等 , 物业共用部位、共用设施设备的日常运行、维护费用 , 物业管理区域清洁卫生费用 , 物业管理区域绿化养护费用 , 物业管理区域秩序维护费用 , 办公费 , 物业管理企业固定资产折旧 , 物业共用部位、共用设施设备及公众责任保险费用 , 经业主同意的其它费用 物业管理的成本分类 , 会计科目的成本构成 , 营业成本 直接人工费(项目费用) 直接材料费(项目费用) 间接费用等(公司管理费用) , 期间费用或经营管理费用 管理费用 财务费用 , 国家财务 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 规定列入或不得进入成本的费用 物业管理成本内容 , 管理服务人员的工资社会保险和按规定提取的福利费(人工费) , 基本工资 , 社会保险费 , 按规定提取的福利费 , 加班费 , 服装费 , 工服洗涤费 , 测算 公式 小学单位换算公式大全免费下载公式下载行测公式大全下载excel公式下载逻辑回归公式下载 : 人工费=(1)十(2)-----(6)?物业总面积S 案例 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 , 法定劳动时间:20.82天 , 法定计薪天数:21.75天 , 社保计算基数 , 社平工资的60%: , 30990元×60%=18594元?12=1549.5元 , 日加班工资计算 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 , 最低工资除以计薪天数:870?21.75=40元 , 周六周日加班:40×2=80元 , 周一至周五:40×1.5=60元 , 法定节日:40元×3=120元 , 物业共用部位共用设施设备的日常运行维护费用(维保运行费) , 维修维保费 , 装修费 Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed , 能源费 , 康乐设施费 , 杂项费用 , 测算公式:共用部位与共用设施设备维修保养费= ,年各项费用之和?(12月×参与测算的物业面积),?(元/月.?) , 物业管理区域清洁卫生费用(清洁卫生费) , 清洁机械材料费 , 化粪池清理费 , 劳保用品费 , 清洁工具购置费 , 垃圾外运费 , 其它费用 , 水池清洗费 , 测算公式:清洁卫生费=,年各项费用之和?(12月×参与测算的物业面积),?(元/月.?) , 物业管理区域绿化养护费用(绿化养护费) , 绿化用水 , 劳保用品费 , 农药化肥 , 园林景观再造费 , 工具费 , 测算公式:绿化养护费=,年各项费用之和?(12月×参与测算的物业面积),?(元/月.?) , 物业管理区域秩序维护费用(秩序维护费)保安费 , 保安系统费 , 保安系统费日常运行和维护费 , 日常保安器材费 , 测算公式:保安费=,年各项费用之和?(12月×参与测算的物业面积),?(元/月.?) , 办公费用 , 交通费 , 通信费 , 低质易耗品 , 书报费 , 宣传广告和市场推广费 , 法律费用 , 测算公式:办公费=,年各项费用之和?(12月×参与测算的物业面积),?(元/月.?) , 物业管理企业固定资产折旧(折旧费)交通工具 , 通迅设备 , 办公设备 , 工程维修设备 , 其它设备 , 固定资产折旧=,固定资产总额?(平均折旧年限×12×参与测算的物业面积),?(元/月.?) , 物业共用部位共用设施设备及公众责任保险费用(保险费) , 公众责任险 , 设施设备险 , 测算公式:保险费=,年各项费用之和?(12月×参与测算的物业面积),?(元/月.?) , 经业主同意的其它费用(其它费用) 物业管理成本估算方法 , 基础资料:物业档次、类型、收费面积、劳动定员、定额，基本工资 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed , 估算方法:以成本项为基础，汇总后分摊到收费面积中，形成每平方米单位成本 , 成本估算结果汇总 测算程序 , 根据物业档次、类型确定服务标准 , 确定收费面积、 , 编制劳动定员、定额、定酬表 , 按九项成本分别测算费用 , 成本+税金+利润或酬金/收费面积=计算物业服务费收费标准的依据 从物业法规角度认识 , 包干制计税 应税总额=收入总额*5.5% , 酬金制计税 应税总额=酬金*10% , 行业贯例 酬金=成本*10—15% 利润=收入* 10—15% , 收费面积不等于物业区域建筑面积 案例分析 , 某项目总建筑面积10万平方米，共有700户，二个出入口，20台电梯，十个住宅单元，150车位 约6000平方米，其它条件符合重庆市一级收费标准。(绿化、设施等) , 测算该项目全年成本费用总额是多少, , 用包干制和酬金制的方法测算物业服务费的收费标准, , 支出预算 测算 序号 项目 测 算 依 据 测 算 式 备 注 结果 人员 一 1+2 78614。8元 工资 协管队:20 人 队长:1人 2人 1人×2000 门岗:4人 2人×1740 31660元/月 巡逻岗:4人 13人×1540 车管工:4人 4人×1540 人工费 2人 轮休:3人 4人×1500元/1 工程部:共4人 6000元/月 月 14人×850元/ 保洁部:共14人 11900元/月 月 1人×3000元/ ??????月 客户服务:6人 管理处主管:1人 4人×1500元/琰茞??Ü 10200元/月 月 管理员:4人 1人 1人×1200元/ 月 Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 小计 44人 59760元 17810元/月 3438元/月 保险、福利 2 183元/月 按30%的下岗工、60%的农民工、10%的城镇工计算:平均每 人每月按200元 , 支出预算 二 办公费 1+2+----+5 4791元/月 通讯:电话3台×100.元/月.台 综合 =300 通讯 1 660元/ 月 计算 移动电话台4 300.-元/月 网费1×60-元/月 固 定 资 产 约1111元/2 投入4万元固资按3年折旧 及一次性投入月 物品折旧费 人数×套数×每人4套,使用期3年, 服装 3 520元/月 每套平均单价120元 单价?36月 低值易耗品 按人均每月 元计 人均数×人数 4 500元/月 水电费 5 2000元/月 据渝价,2004,778号文应为: 0.2元/月×10万平方米=20000元/ 月 公共设施备维电梯电费:550元/月×20台三 40860元/月 修养护费 =11000元/月 电梯维保费:8000元/月 电梯年检费:93元×20台=1860 元/月 , 支出预算 四 环境绿化费 1+2 (1)低值易耗品: 元 (2)出渣费:元 清洁卫生 1 (3)垃圾袋等元 (4)消杀费(一次/季)元/月 绿化费 2 1、物业保险费:250元/月 五 其它 估算 2、不可预见费:2000元/月 费用支出 六 127065元/月 合 计 七 管理费 127065元/月×5%=6353元/月 八 税费 127065+6353=133418×5.5%=7337。99元/月 九 月支出总额 133418+7337。99元/月 =140755。99 十 年度费用 140755。99 元×12月=1689071。88元/年 , 支出预算 Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed 利润 140755.99×10%=14075.60 收费依据 140755.99+14075.60=154831.99 收费标准 154831.99—9000=145831.99/9400=1.55元/月.平方米 成本管理的五大要领 , 全员化管理 从基层员工抓起才能落到实处 , 精细化管理 从点滴管理开始涓涓细流终成江河 , 责任化管理 没有责任落实等于什么都没有抓 , 体系化管理 体系的建立是成本管理的基础 , 技术支持管理 节约成本技术支持是极为重要的。 (技术改造、技术革新) Therefore, physicians were practising this profession requires not only medical expertise as a basis, but also to learn to apply for emergency medical techniques and methods to save a patient's life. These rules apply to the emergency department medical specialist the first 3 years of training. (For example, master, doctoral graduates, and residency can be reduced to 2 years), training goals through 3 years of basic training, the trainees master the basic theory, basic knowledge and basic skills, ability to achieve independent diagnosis and treatment of common acute and severe. To master common symptoms differential diagnosis of acute; master classification of emergency patient's condition; be familiar with first aid techniques and methods commonly used; the basic right and an independent common emergency first-aid treatment. Read books about emergency medicine; knowledge of clinical research methods, seamless integration of clinical practice, writes with a certain level of reports and reviews of medical records. Second, standardized training methods trainees to take part in specialist training standard set theory course, Rotary range should focus on emergency medicine, high risk should appear in the acute and severe Department Web-oriented, taking into account their relevant specialties. Wheel arrangement in clinical departments: emergency medicine (including emergency ICU) 15 months, related disciplines of emergency medicine rotation for 21 months. Detailed