Measures for the management of costs and expenses of property companies. 1. Objective To strengthen the control of various expenses and costs of the company and improve the efficiency of the use of property management funds. 2. The scope of application is applicable to the finance department of xx Property Company. 3. Responsibilities 3. 1 The Finance Department is responsible for formulating and controlling various expense standards, audit authority and reimbursement process. 3.2 The chairman and general manager are responsible for the examination and approval of various expenses. 3.3 Each department is responsible for controlling various expenses and costs incurred by the department. 4. Methods and process control 4. 1 Cost management principles and accounting methods 4. 1. 1 Business-related expenses incurred by the company in its business activities shall be included in the cost according to regulations. Cost is an important part of managing the company's economic benefits. Controlling cost is very important to plug management loopholes and improve the company's economic benefits. 4. 1.2 Costs and expenses include: main business costs, interest expenses, management expenses, operating expenses and other operating expenses. A. The main business expenses mainly include employee salaries, employee welfare expenses, medical expenses, employee education expenses, material consumption, security department expenses and greening department expenses. B interest expense: refers to paying the cost of raised funds in the form of liabilities. C. Operating expenses include: employee salaries, employee welfare expenses, medical expenses, employee education expenses, union fees, housing accumulation fund, insurance premiums, depreciation expenses of fixed assets, amortization expenses, repair expenses, management fees, communication expenses, transportation expenses, hospitality expenses, travel expenses, vehicle use fees, newspaper expenses, conference expenses, office expenses, labor expenses, directors' fees, incentive fees, various reserves, etc. D depreciation expense of fixed assets: refers to the expenses calculated and amortized by the company according to the original value of fixed assets and the classified depreciation rate of fixed assets stipulated by the state. F Amortization expense: refers to the amortization expense of deferred assets, and the amortization period is not less than 5 years. J. Management expenses include employee salaries, employee welfare expenses, medical expenses, employee education expenses, trade union funds, housing accumulation fund, insurance premiums, property management fees, utilities, employee meals, heating and cooling expenses, attendance incentive fees and other expenses. 4. 1.3 Employee welfare expenses shall be accrued at 14% of total wages, trade union funds at 2% of total wages, and education funds at 1.5% of total wages. After the housing accumulation fund is approved, the company will pay it monthly according to a certain proportion of the total wages of employees. 4. 1.4 Strengthen the control of total expenses, strictly formulate expenditure standards and approval authority of various expenses, and financial personnel should carefully review relevant expenditure vouchers. Without the signature of the leader or incomplete examination and approval procedures, it will not be reimbursed, and the behavior in violation of relevant regulations should be reflected to the leader in time. 4. 1.5 the finance department is responsible for the management and accounting of various costs and expenses of the company, and the management of expenses is subject to budget control. The financial management department regularly checks, analyzes and formulates measures to reduce costs. 4.2 Scope of payment and examination and approval authority 4.2. 1xx Property Company's check seal is kept by xx Property General Manager, and the personal seal of the check is kept by the cashiers of the two companies respectively. 4.2.2xx If the daily loan amount of xx property is within its salary range, it shall be approved by the deputy general manager in charge of XX property and borrowed from the finance department; The non-cash cost of daily borrowing by various departments of Xx Property shall not exceed RMB 30,000 each time. After approval by the general manager of xx Property, they shall borrow from the Finance Department; Every time the loan amount is more than 30,000 yuan, it must be approved by the general manager of xx Property and reported to the leader of the group company before borrowing from the finance department. 4.2.3 All contract payments and expenses less than 50,000 yuan shall be examined and approved by the general manager; Any expenses with a contract payment amount of more than 50,000 yuan must be reported to the chief financial officer of the group company for approval, and then approved by the leaders of the group company before spending. 4.2.4 If the paid services provided by the property management company for the Group exceed 20,000 yuan (including 20,000 yuan), both parties shall sign a service contract. A. countersigning procedures for engineering contracts: project center, property management company, cost management center, human resource management center, legal department, finance center, vice president of pipeline and vice chairman of the group. B. Countersigning procedures for marketing contracts: Group Marketing Center, Property Management Company, Group Cost Management Center, Group Human Resources Administration and Law Department, Group Finance Center, Group Pipeline Vice President and Group President. 4.2.5 If the amount of paid services provided by the property management company for the Group is less than 20,000 yuan, it is not necessary to sign a service contract, and the reimbursement shall be made on the basis of the approval of the work contact form and the reimbursement voucher. A. Project approval procedures: vice president in charge of the Group Finance Center and vice chairman of the Group. B marketing approval procedure: vice president of group marketing center, property company, group finance center, group pipeline and group president. 4.2.6 The employee's monthly loan must be reimbursed in the Finance Department before next month 10, otherwise it will be deducted from the salary of the current month. If the last loan is not settled, it will not be borrowed again in principle. If the reimbursement cannot be made on time under special circumstances, the salary of the current month may be withheld or borrowed after written explanation and approval by the general manager. 4.2.7 Management and payment standard of expenses A. Travel expenses on business trips shall be reviewed by the department manager according to the work needs, and their travel expenses shall be reimbursed only after being approved by the general manager of the company. Under special circumstances, you must ask for instructions from your superiors. Note: Special areas refer to Beijing, Shanghai and Shenzhen. Overseas related expenses standards shall be stipulated separately. Employees of the company can advance travel expenses of 65,438 yuan+0,000-3,000 yuan according to the distance, which is audited by the service center manager, the finance department and the general manager of the company. Reimbursement and return of the remaining advance payment shall be implemented according to the relevant provisions of the travel expense reimbursement standard within one week after return. Meal fee: breakfast is 10 yuan, and lunch and dinner are in 20 yuan. Business travelers get subsidies according to the actual number of meals they miss. Those who are received by other units or in the name of consultants and reimburse business expenses will no longer enjoy meal supplements. Accommodation allowance: those who go abroad on business and stay with relatives and friends can enjoy an accommodation allowance of 100 yuan per person per day; Accommodation fees paid by the reception unit, no longer enjoy accommodation subsidies; Business travelers staying outside must be reimbursed according to the prescribed standards with the official invoices of hotels, guest houses, hotels and hotels. B. Office expenses ① It is forbidden for the company to use public funds to equip individuals with transportation and communication tools, and the transportation subsidies for employees have been included in the wages and benefits. For expenses incurred due to work needs, fixed transportation, communication and related subsidies shall be given as appropriate. The list of specific personnel shall be studied and approved by the company's leadership meeting and implemented by the finance department. Subsidies within the quota shall be reimbursed by official bills. ② Office telephone: the general manager and deputy general manager of the company open domestic long-distance service function, and the functional office, service center and subordinate departments of the company open local telephone calling function, in which the telephone charges of the general manager and deputy general manager, functional office and service center are reimbursed according to the facts, and the office telephone charges of the subordinate departments of the service center are reimbursed according to 150 yuan/month or less. All kinds of on-duty telephones are reimbursed according to 100 or less. (3) The expenses of stationery, publicity, printing and books purchased by the company and service center for office business are planned in advance by the company's personnel administration department and service center respectively, and the use, quantity and amount are reported to the company's personnel administration department manager or service center manager for review, which will be uniformly purchased by the company's personnel administration department, reviewed by the finance department and reimbursed by the company's general manager. If you need to advertise in newspapers, radio stations, TV stations and other news media, you should plan ahead and write down the advertising content, layout size, publication time, advertising expenses, etc. , shall be applied by the service center manager, reviewed by the manager of personnel administration department, and implemented after approved by the general manager (or vice president) of the company. The expenses shall be borne by the service center directly benefiting or reasonably shared by the service center benefiting. All kinds of reports, materials and duty record registration forms required for operation and management are uniformly printed and distributed by the personnel administration department of the company, and the printing costs are reasonably shared by the service centers. If each service center needs to buy reference books and business books for business reasons, it must make a plan in advance, report it to the personnel administration department of the company for review and approval by the general manager, and the expenses incurred shall be charged in the operating expenses of each service center. Books purchased by each service center belong to the company's resources, so a library should be established, the registration and borrowing procedures should be handled, and the book catalogue should be reported to the company's personnel administration department on a regular basis, and the manager of the company's personnel administration department should coordinate it for the company and service center personnel to borrow and make full use of the company's resources. (4) Meeting expenses The company organizes various meetings, which are uniformly planned and organized by the personnel administration department. The planning scheme shall include the meeting content, time, place, number of people and cost budget, and shall be submitted to the deputy general manager of the company for approval. The expenses incurred shall be reasonably shared by the service center. The expenses for holding meetings in each service center shall be reported separately by each service center for approval, and the expenses shall be charged in the operating expenses of each service center. In principle, consultation fees, souvenirs and gifts are not distributed at various meetings, and no subsidies are given to participants. ⑤ Employee training fee: The employees who are approved by the company to take part-time or part-time or spare time to participate in professional and technical studies related to their jobs, pass the examination, obtain graduation (completion) certificates and sign training contracts with the company will be fully reimbursed for tuition fees and book fees. In principle, the cumulative training fee per person per year does not exceed 2000 yuan. If the training contract is not approved or signed, the training expenses shall be borne by the individual. ⑥ Business entertainment expenses The deputy general manager of the company and the manager of the service center can spend business entertainment expenses due to business needs. Hotels, restaurants and restaurants are not required to sign any business reception fees. The business reception expenses incurred by the deputy general manager of the company due to business needs shall be reimbursed according to the facts; Business entertainment expenses incurred by the service center manager due to business needs must be approved by the company's deputy general manager and above in advance, and can only be reimbursed after being audited by the finance department. The reimbursement form must indicate the reception matters, attach legal invoices and have perfect signature and approval procedures, that is, the manager, reference, service center manager or general manager for approval. The annual business entertainment expenses of the whole company should be controlled within 3‰~5‰ of the annual operating income, or according to the relevant provisions of the state, and in principle, no breakthrough is allowed. ⑦ Medical expenses The medical expenses of all employed employees shall be implemented in accordance with the relevant provisions of the company's medical insurance. Temporary workers recruited by service centers are not within the scope of this regulation. The overtime company implements the quota system. Due to the need of work, overtime allowance within 4 hours each time 10 yuan, and 20 yuan within 4 hours and 8 hours each time. In principle, overtime work on holidays is digested by all units in the form of rotation. If individual employees really can't arrange rotation, overtime pay shall be calculated and paid in accordance with relevant state regulations.