Study On Investment Income Management Of Real Estate Development Project

Real estate development is a complex business activity, which with features of large amount of investment, long construction period, wide range social relation, slow capital turnover, and strictly subject to national regulations and policies. Therefore, it is also a high-risk investment activity. During project construction, it is influenced by many internal and external factors, which may affect progress, cost, cash flow, sales plans of the project and ultimately affect the return on investment.In such a complex business activity, how to control project costs, arrange reasonable development cycle and marketing programs to ensure the safety of the company’s cash flow, meanwhile, making process supervision, dynamic tracking, is becoming an important problem which getting more and more attention of real estate development enterprise managers. At the planning stage, make clearly estimation of investment, cost and offer reliable economic index for investor to make decisions; in the development process, dynamic trace the change of project conditions, estimate how much investment income changes, in order to guide business strategy for managers.The paper started from the general operation and management of real estate projects, closely associated with real estate development practical. By analyzing the real estate market today and the current situation of the real estate enterprises to investment income management, the importance of and investment income tracking management is obvious, so an investment income management model is established. The paper studied each module of the model, and in order to get a scientific investment income indicators; furthermore, the paper analysis of the project development process, brought with some management methods on investment tracking. As project development costs and tax inputs are important parts of the investment, and are key factors of the project the profit, the article detailed Study the above two parts.Cost of real estate development consists of eight categories:land costs, pre-development cost, construction and installation cost, community pipe network cost, landscaping cost, supporting facilities cost, indirect costs. The paper studied on how to make cost-sharing in order to calculate cost of per square meters of each type of product. And analysis of product development and sales cycle arrangement, sales development program, which is directly related to the cash flow of the project. A thorough analysis on cost analysis of the real estate tax, sales tax, VAT, income tax law and tax calculation. The above study made the project investment income model has practical application, dynamic tracing on investment analysis, to provide a basis for business monitoring project income dynamics, project cash flow dynamics, the operation of the project decision-making, but also enhance the level of operational management.When the model is applied to a real estate project in Dalian area, it provides dynamic calculation tool for project management, and estimates profit effectively. Also provides effective management tool for the investment income management in the project life cycle development process.