中小型商业地产项目财务成本管理措施分析

1、中小型商业地产项目财务成本管理措施分析【摘 要】本文首先描述了中小型商业地产项目运营及财务成本管理现状，然后分析了商业地产财务成本管理的主要内容，阐述了加强对中小型商业地产项目财务成本管理的现实意义，最后探讨了中小型商业地产项目财务成本管理的具体措施，望引起重视。 【关键词】商业地产；中小型；财务；成本管理 伴随着近年来国家对住宅房地产市场管控力度的逐渐加强，众多闲置资本纷纷被迫转战商业地产市场，一时间各种商业地产项目如雨后春笋般蜂拥而起，仅笔者所在的三线城市，3年内就新增商业项目近10个。相比较于住宅房地产而言，商业地产是在前者基础上发展起来的集办公、购物、休闲、娱乐于一体的综合型地产形态，

2、对精细化管控提出了更高的要求。而现实情况下，众多中小型商业地产项目的投资者并没有相应的商业地产运营管理经验，在财务管理工作中还存在不少的缺陷，导致盲目投资，项目开发中止成为烂尾楼或者即使开发完成了也是经营惨淡，门可罗雀等诸多问题。故而，中小型商业地产项目如何从财务管理的角度入手，加强对商业地产项目的财务管控，避免项目停摆值得引起关注。本文着重从财务成本管理方面进行阐述。 一、商业地产项目财务成本管理内容 商业地产项目财务体系中的成本主要包括两个部分，第一是开发成本；第二是其他相关费用支出。其中，开发成本是指与商业地产项目实体直接相关的指标，包括：土建、建筑安装、园林配套、以及公共建设配套等成本

3、。其他相关费用支出则是指为展开实体建设，与生产、组织、管理相关的费用，包括：管理费用、财务费用、以及销售费用等。需要注意的是：由于商业地产项目的整体规模大，属于典型的资金密集型产业，建设投资中必然会有一定部分来自于融资，故而在成本管理中还需要将融资成本纳入分析范畴当中。 鉴于商业地产项目的特殊性，项目筹备过程中就需要财务人员全盘介入，从市场调研、项目定位、业态分布、规划设计，再到建造全过程，最后到后期的日常运营管理，财务成本管控是贯穿这个全过程始终的。作为项目管理的重要组成部分，财务成本管理不仅密切关系到项目是否能够建成，还直接关系到民生安全。一个商业地产项目的失败不光会造成巨额的资金浪费，还

4、会引发严重的社会问题。因此，加强财务成本管理是促使商业地产项目实现稳健经营、防范经营风险的必要条件。商业地产项，特别是中小型商业地产项目，在缺乏商业地产项目开发经验，缺少强有力的财务体系支撑的情况下，应根据自身的实际情况，运用科学手段来加强对财务成本的监督和管理，以确保财务成本管理工作的顺利进行，进而将经营利益最大化，真正实现可持续发展这一目标。 二、中小型商业地产项目财务成本管理措施分析 第一，在设计阶段中，成本管理的关键内容是对项目工程造价的科学分析和合理控制。现阶段，投资者对商业地产项目工程造价的控制还存在一定问题。具体表现在：投资者罔顾商业地产的项目特点，不通过详细市场考察和定位分析，

5、即为通过政府相关部门的审批而设计简单的建筑布局方案，然后直接进入施工设计阶段，根据施工图进行造价计算。这样的设计流程依然是住宅房地产的思维，必然导致所得的成本远远偏离于实际。为解决这一现象，在设计阶段采取如下成本管理方法： 1.提高设计水平 商业地产项目与住宅地产项目的最大区别即在于项目功能的多样性和综合性，一个商业项目的功能定位和业态的分布设计是整个设计工作中的重中之重。投资方应当选择具有较强专业性的商业地产开发人员，运用先进的分析方法和设计理念开展设计工作，严格按照设计流程完成设计。同时，还需要综合对工艺、技术、材料等因素的考虑，运用合理的设计方案，实现最优的项目造价测算结果。从而避免陷入

6、建造过程中不断调整原有设计方案，不断突破预算造价；建成后为实现某些功能还需要推倒重建的尴尬境地 2.完善资料准备 商业地产项目是否能够成功运营，商业定位很重要，而定位是否准确则主要取决于前期的市场调研是否切实有效。实际工作中，一些投资方为了加快建设速度，节约前期投资资金，往往会采取减少为设计单位提供设计基础数据的做法跳过市场调研阶段而直接开始设计施工，甚至还会出现压缩设计时间、降低设计费用的做法，直接影响设计质量。故而，投资方应注重设计阶段对原始数据的提供，准备充足的基础数据与资料，以达到降低后期施工损耗，避免重复投入，从而达到实现成本控制目标的目的。 第二，建设施工阶段。作为商业地产财务成本

7、形成的最主要环节，施工阶段实质上是对前面设计阶段方案最终实现的过程。为了确保达到最初设置的成本预算目标，投资公司必须严格对待在施工阶段所出现的经济问题，将商业地产项目开发成本控制在合理范围内，以促进最大经济效益目标的实现。 1.优化施工方案 投资方应当组织专家队伍对施工方案展开详细评审，调整其中不合理内容，科学选择施工工艺，并对施工工期进行详细安排。若遇到技术性难题，切不可武断解决，必须与现场工程师进行商议，努力挖掘节约商业地产开发投资的潜力，从而实现对施工阶段成本项目的控制，获取更高的经济利益。 2.严格把握材料成本 据已有统计资料显示，商业地产开发中60%总成本均为工程材料费用。因此，对材

8、料费用的控制是节约成本，提高成本控制水平的重要内容。在成本管理中，最关键性的内容是设置专门的材料询价制度，确保所购入的材料能够保证质量，同时兼顾成本合理。若施工期间出现设计变更的问题，则必须遵循“先算账，后花钱”的原则，动态把握商业地产项目的开发费用额度，杜绝发生超预算的问题。在此基础之上，还需要做好对商业地产开发项目的支付管控工作，避免因施工期间现金流缺口而导致财务风险问题。 第三，运营管理阶段。对于商业地产项目来说，开业节点达成与否，并不能说明什么，开业后项目是否能够持续运营，才是商业地产项目成功与否的关键。在商业地产的日常运营过程中，建议采取以下措施。 1.加强业态调整的成本管理 业态持

9、续调整对商业项目持续运营非常重要，一个健康的商业地产项目，其业态调整必然是持续发生的。这就要求财务管理人员必须时刻关注项目商户的各项经营数据，注意对经营数据的收集以及对租售比、租金坪效、销售坪效、日客流等基础数据的分析，全程参与业态调整的决策和实施过程，加强对业态调整所产生的成本的预算和管理，以维护财务成本管理工作的正常开展。 2.对重点业务加强成本管控 实际运营过程中，主要包括促销活动管理以及租费收取等。商业项目在运营过程中，通常会举办很多场促销活动，以保证商业项目人气旺盛。首先，必须加强对促销活动的预算管理，所有的促销活动必须事先报批；其次，加强对促销活动的过程监管，严格控制成本；最后，对

10、促销活动及其效果进行多维度分析，从而为后续促销活动提供指导。 在租费管理中，应当根据业态情况、所约定的租金收取方式等，通过信息化系统设定好基本参数，由系统自动生成租金账单和费用账单，从源头上规避管控风险，既提升了财务工作效率、减少出错，还提升了租户体验。另外，还需要着重加强对应收变更、提前解约、品牌变更、租金变更等特殊业务的实时监控，从而对上述各种变更事项对财务管理的影响作为预判，并及时作出调整，避免因这些不确定项而出现财务成本管理失控的现象。 三、结束语 在社会经济调整发展的今天，商业地产行业所取得的发展为世人所瞩目，但现阶段众多中小型商业地产项目财务成本管理仍然存在经验不足、思维僵化等众多

11、的问题，对本行业的发展造成了一定影响。通过对成本管理措施的加强与完善，能够优化中小型商业地产项目财务成本管理体系，推动其经济利益的提高，从而达到促进商业地产项目良性发展的目的。本文即围绕中小型商业地产项目财务成本管理方面的问题展开探讨，望能够引起同行关注与重视。Abstract This paper describes the financial condition and operations of small and medium cost of commercial real estate projects and then analyze the main elements of th

12、e financial cost of commercial real estate management, describes the significance of strengthening small and medium financial cost of commercial real estate project management, and finally discusses the SME specific measures to finance commercial real estate project cost management, hope attention.C

13、hinese Paper Key words commercial real estate; SMEs; finance; cost managementWith the country in recent years for residential real estate market is gradually strengthening control efforts, many have been forced to idle capital moved to commercial real estate market, and for a variety of commercial r

14、eal estate projects such as the mushrooming swarming into the sky, only the author of the three-city, three years on nearly 10 new commercial projects. Compared to the residential real estate is concerned, commercial real estate is developed on the basis of the former set of office, shopping, leisur

15、e and entertainment in one comprehensive form of real estate, for fine control put forward higher requirements. The reality, many small and medium investors in commercial real estate projects and do not have commercial real estate experience in operations management, there are still many shortcoming

16、s in financial management, leading to blind investment, project development schedule or even suspend become developed completion is operating bleak, deserted and many other issues. Therefore, small and medium commercial real estate projects from a financial management perspective how to start commer

17、cial real estate projects to strengthen financial management and control, to avoid shut down the project deserves attention. This paper elaborated from the financial cost management.First, the financial cost of commercial real estate project management contentCommercial real estate projects in the f

18、inancial system of the cost consists of two parts, the first is development costs; second, other related expenses. Among them, the development cost is directly related to commercial real estate projects entities indicators, including: civil engineering, construction and installation, garden faciliti

19、es, as well as public works and other ancillary costs. Other related expenses for the launch of an entity refers to the construction and production, organization and management costs associated include: management fees, finance charges and sales costs. Note: Due to the large size of the overall comm

20、ercial real estate projects, is a typical capital-intensive industries, construction investment is bound to a certain part of the financing comes from, and therefore in the cost gement will also need financing costs included in the analysis were visible.Given the special nature of commercial real es

21、tate projects, the project preparation process requires a comprehensive financial officers to intervene, from market research, project location, format distribution, planning and design, and then build the whole process, and finally to the daily operation and management of late, is the financial cos

22、t control throughout this whole process is always in. As an important part of project management, financial cost management not only closely related to whether the project can be completed, but also directly related to people's livelihood security. Failure of a commercial real estate projects wi

23、ll not only cause huge waste of money, but also cause serious social problems. Therefore, strengthening the financial cost management is to promote the commercial real estate projects to achieve sound management, the conditions necessary to prevent operational risks. Commercial real estate items, es

24、pecially small and medium commercial real estate projects, lack of business experience in real estate project development, the absence of a strong financial system to support the case should be based on their actual situation, the use of scientific means to strengthen the supervision and management

25、of financial costs to ensure a smooth financial cost management, which in turn will maximize the interests of business, to realize this goal of sustainable development.Second, small and medium commercial real estate project cost management measures in the financialFirst, during the design phase, the

26、 key elements of cost management is scientific analysis and reasonable control of the project cost. At this stage, investors in commercial real estate project cost control is still a problem. Specific features: Investors ignore the characteristics of the project commercial real estate, not through d

27、etailed market research and location analysis, that is, through the approval of relevant government departments and the simple design of the building layout plan, and then go directly to the construction design phase, carried out according to the cost of construction plans calculations. This design

28、process residential real estate is still thinking will inevitably lead to costs resulting significantly deviates from the actual. To address this phenomenon, taken during the design phase cost management as follows:1. improve the design levelThe biggest difference between commercial real estate proj

29、ects and residential real estate projects, namely that the diversity function and integrated projects, distribution design features and formats targeting a commercial project is a top priority throughout the design work. Investors should choose the commercial real estate developer with a strong prof

30、essional, analytical methods and the use of advanced design concept design work in strict accordance with the design process to complete the design. At the same time, also we need to consider the factors process, technology, materials, etc., the use of rational design, project cost estimates to achi

31、eve optimal results. So as to avoid falling into the construction process of continuous adjustment of the original design, the breakthrough budget cost; after the completion of certain functions to achieve the required down reconstruction embarrassing situations2. improve data preparationWhether com

32、mercial real estate projects to be successful operations, commercial positioning is very important, and the positioning accuracy depends mainly on whether the pre-market research effectively. Practice, some of the investors in order to speed up the construction speed, to save money upfront investmen

33、t, often taken to reduce design provides the basic data for the design of the unit to skip practice market research stage and just start design and construction, or even appear compressed design times and reduce practice design costs, directly affect the quality of design. Therefore, investors shoul

34、d focus on the design phase of the original data provided, well prepared on the basis of data and information in order to reduce post-construction losses and to avoid duplication of investment, so as to achieve the purpose of cost control objectives.Second, the construction stage. Commercial real es

35、tate as the most important part of the financial cost of the formation, the construction phase is essentially the process of the previous design stage was finally implemented. In order to ensure cost budget targets originally set, investment companies must be treated strictly in the construction pha

36、se of the emerging economic issues, the rcial real estate project development costs within reasonable limits, in order to promote maximum economic goals.1. optimize the construction programInvestors should organize teams of experts launched a detailed review of the construction program, adjust the u

37、nreasonable content, scientific selection of construction technology, construction period and detailed arrangements. If you encounter technical problems, must not be arbitrary resolve, field engineers must negotiate, efforts to tap savings in commercial real estate development and investment potenti

38、al, enabling the construction phase of the project cost control, access to higher economic benefits.2. strictly control the cost of materialsAccording to the existing statistics, commercial real estate development costs are 60% of the total project cost of materials. Therefore, the material cost of

39、control is to save costs and improve cost control important content. Cost management, the most crucial content material inquiry set up special systems to ensure that the materials purchased to ensure quality, taking into account a reasonable cost. If the problem occurred during the construction of t

40、he design changes, you must follow the "first afterwards, after the money" principle, dynamic grasp the amount of commercial real estate projects development costs, to prevent problems over budget. On this basis, also we need to make work pay for control of the commercial real estate devel

41、opment projects, to avoid cash flow shortfall during construction caused by the financial risks.Third, the operational management phase. For commercial real estate projects, the opening of the nodes reached or not, and can not explain what, if after opening the project can continue to operate, is th

42、e key to the success of commercial real estate projects. In the course of daily operations of the commercial real estate, the following measures are recommended.1. Strengthening the tenant mix of cost managementFormat commercial projects continue to adjust to ongoing operations is very important, a

43、healthy commercial real estate projects, its tenant mix must be continuous occurrence. This requires financial managers must always pay attention to the operating data of the project business, pay attention to the collection of operational data and the ratio of rental, rent Ping efficiency, sales an

44、alysis Ping efficiency, passenger flow and other basic data, full participation format adjustment decision-making and implementation process, to strengthen the format adjustment costs arising from the budget and management in order to maintain the normal operation of the financial cost management.2.

45、 The strengthening of key business cost controlThe actual operation of the process, including promotional activities and rental management fee and so on. Commercial projects during operations, a lot of games are usually held promotional activities in order to ensure commercial projects strong popula

46、rity. First, we must strengthen the promotion budget management, all promotional activities must advance approval; secondly, to strengthen the promotion of the process of supervision, strict cost control; Finally, the effect of promotional activities and multi-dimensional analysis, so as to follow Promotions activities to provide guidance.In rental management should be based format, the agreed upon rent collection methods, etc., by setting the basic parameters