Master of Science in Marketing Management
Joint venture project establishment and undertaking conditions
1. Project scale: housing construction projects need more than 80 million yuan, and municipal infrastructure projects need more than 30 million yuan to be approved; Joint venture projects with a single project cost less than 80 million yuan and municipal infrastructure projects with a cost less than 30 million yuan will not be approved in principle, and can only be approved after special circumstances are studied by the company's leadership.
II. Payment terms of the project: If the payment rate of the progress payment is less than 80%, the project will not be undertaken. After investigation by the marketing department, if the partner has strong financial strength and good credit standing, or the partner can provide guarantee, it can be relaxed as appropriate, and relevant information can be provided before the project bidding.
3. Profit rate of the project: If the profit rate of the project is lower than 8%, the project will not be undertaken. Before the project bidding, the partner shall provide the company with the cost calculation table, and the business contract department of the company shall review the cost calculation table provided by it as the necessary verification document for bidding and contract review.
4. Material price difference adjustment: the price difference of main materials cannot be adjusted, and the total price and total price items are not undertaken.
Five, the project contract by the company review there are significant risks, the owner refused to modify not to undertake.
Credit performance evaluation of joint venture partners
1. Credit evaluation: before the project bidding, the marketing department of the company evaluates the credit, integrity and strength of the joint venture, evaluates the qualification level, financial strength, equipment, existing construction management personnel and credit degree of the joint venture, and provides corresponding evaluation materials;
2. Performance evaluation: the partner provides the project performance and project awards organized by himself, and the marketing department of the company investigates the above performance, and forms a written evaluation report on the investigation and credit evaluation, which is submitted to the competent leader and general manager of the company for approval.
Marketing responsibility of joint venture partners
First of all, after the project is approved, the joint venture partner needs to determine the contact person of the project and bring it into the management of the marketing team.
2. After the project tracking letter of introduction is issued, the joint venture party must inform the contact person of the marketing manager designated by the company of the progress of the tracking project in time.
III. If the project tracked by the joint venture partner fails to meet the requirements of Article 2 above, it shall be deemed to be abandoned automatically.
4. According to the scale of the project, the joint venture partner needs to pay a cooperation fee of 20,000 yuan before the project is established, and the company provides related services such as project-related license information, pre-qualification and bidding document review, and returns them after winning the bid; Those who fail to win the bid will not be returned.
Joint venture cooperation model
Before bidding for the project, both parties shall determine the joint venture and cooperation mode, as follows:
1. Project general contracting mode: The company appoints the project manager and other key management personnel to participate in the project management, and the joint venture party invests all resources such as property, and the construction process is managed by the joint venture party as the main body. The joint venture shall pay the company a management fee of not less than 3% of the total project cost, and the project labor insurance fund shall be collected by the company. If it is necessary to lower the management fee standard under special circumstances, it must be reported to the company leaders for study and decision. Adopting this model requires the collective research and decision of the company's leaders, and a written guarantee is issued by the leaders.
2. Sub-contracting mode: the partners contract some construction tasks according to their own abilities and needs, and the company organizes the other construction by itself. Undertake the pre-marketing expenses of the project and share them according to their respective construction output values. The part of the project subcontracted by the partner shall be implemented according to the provisions of the big package model.
Three. Joint-stock cooperation mode: the company and the partners implement the joint-stock cooperation system of the project, and both parties send construction management personnel to form the project management department, and the profits and losses of finance, materials and projects required for construction are distributed according to the proportion of shares. Joint venture cooperation projects should strongly advocate the adoption of joint-stock cooperation model.
Four. Intermediary consulting fee mode: the partner only gets the intermediary consulting fee for the winning project, which does not exceed 3% of the contract cost (including marketing fee) and is paid to the partner in the same proportion as the project cost paid by the owner. The project is handed over to the company for organization, construction and management, and the partners will no longer participate in the project construction and project profit and loss distribution.
Verb (abbreviation of verb) The mode of project cooperation can be negotiated by both parties, but the final mode is decided by the company.
Project staffing and evaluation management
Under the cooperation mode of overall contracting and subcontracting, the company needs to send key personnel such as project manager, quality safety officer, material engineer, business manager and financial representative to perform general contracting management functions, and the rest are sent by joint venture partners, and the partners send personnel to accept the technical guidance, quality and safety monitoring, business control, financial fund control and coordinated management of the company's on-site representatives.
In addition to the project manager, quality safety officer and material engineer assigned to a project, the on-site representative sent by the company may consider the part-time system of business personnel and financial representatives. Business personnel and financial representatives can supervise 1 to 3 (no more than 3) cooperative subcontracting projects according to the actual situation (company managers are not allowed to take up their posts in principle). The salary payment standard of management personnel shall comply with the relevant regulations of the company, and the salary of personnel dispatched by the company shall be borne by the company.
The company implements the target management responsibility system for the project managers stationed in joint venture projects, and defines the process and final reward and punishment terms. The format and content of the certificate of responsibility shall be separately formulated by the company.
Signing management of subcontracting agreement for joint venture and cooperation
The joint venture and cooperation subcontracting agreement shall be reviewed at the same time as the main contract, and signed with the partner before the main contract is signed according to the review results.
For the partners who cooperate for the first time, at least one company leader is familiar with and provides performance guarantee for them before signing the contract.
Partners shall provide performance bond or cash guarantee for performance. Provide the performance bond with the same proportion as the main contract according to the subcontracting quantity of the partner. If the performance bond cannot be provided, cash guarantee shall be provided according to 10%-30% of the amount of performance bond provided, and the full performance bond handling fee shall be paid according to the company's guarantee business system. The project partner who needs to provide other guarantees such as wage payment guarantee for migrant workers provides 100% cash guarantee and pays the handling fee.
The cooperation agreement shall adopt the company's standard text. (The standard text will be sent separately)
Procurement, subcontracting and lease contract signing management
The legal department of the company provides legal consulting services for contracts such as material procurement, labor subcontracting, professional subcontracting, vertical transportation equipment, and turnover material leasing, and signs written contracts in the name of partners. After the contract is signed, it shall be reported to the business contract department of the company for the record.
The contract signed in the name of the cooperative unit shall not be titled as xx Project Department of China Construction Fifth Bureau, but only as the name of the cooperative unit.
Relevant contracts that need to be signed in the name of the company and filed with government departments must be approved by relevant departments of the company, and the partners must issue relevant guarantee procedures (including providing letters of commitment, letters of guarantee or deposits, etc.). ) before signing.
For foreign contracts such as materials and equipment that need to be signed in the name of the company, the joint venture party shall provide risk guarantees in the form of cash, real estate and project funds for non-cooperative projects with the company, and issue a letter of commitment; On this basis, the relevant departments of the company conduct contract review, and foreign contracts can only be signed after the consent of the company leaders.
Materials and equipment that need to be signed in the company's name, as well as steel and concrete that are not signed in the company's name, must be accepted and signed by the company's designated Commissioner (or material clerk). The confirmed amount is used as the basis for applying for payment and debt confirmation, and the special funds are specified in the foreign contract terms.
Project performance management
Before the project starts, the joint venture party shall pay the company a one-time project quality and safety deposit of 0.5% of the total project cost, and return it without interest after the project is completed and the quality and safety meet the requirements. If it is difficult to pay in one lump sum, it can be deducted by time during the construction period. The specific payment ratio is proposed by the company's deputy general manager in charge of project quality and safety, decided by the company's general manager, and clearly stipulated in the joint venture subcontracting agreement.
In case of a major quality and safety accident in the project, which was reported by the local government in informed criticism, in addition to the accident handling fee, the company will deduct the reputation loss fee at 2% of the cost; In case of safety accident, the company will deduct the loss of safety accident according to 2% of the cost, and deduct it when the final payment is paid after the project is completed.
After the financial settlement of the project is completed, the company will return the performance guarantee and salary payment guarantee of the partner. If the cash deposit is paid, it will be returned to the partner without interest within 2 days after the financial settlement.
In the process of engineering construction, the project manager and material engineer appointed by the company shall strictly supervise the reinforcement and concrete to prevent the partners from transferring the materials to other projects.
Project seal management
For joint venture projects, the company shall not engrave administrative and financial seals or open bank accounts. If it is necessary to engrave the project administrative seal due to the actual situation, the company will send the project manager or representative to be responsible for keeping and establishing the seal use registration account, which will be strictly managed according to the relevant regulations on the use of the company's seal, and the company office will be responsible for regular supervision and inspection. After the completion of the project, the project manager or representative will submit the seal and seal use registration account to the comprehensive office of the company.
If the project management department keeps the seal, the seal can only be used for contact with the owner, government management department, supervision, quality inspection station and design institute. Legal documents containing economic contents such as professional subcontracting, labor subcontracting, procurement, leasing, guarantee and loan shall not be signed.
If the administrative seal is managed by the project management department, the comprehensive office and finance department of the company will check the use of the official seal of the project once every quarter and form a written report to the company leader.
Project fund management
Project collection management
1. The collection of project funds (including prepaid materials) for joint venture cooperation projects shall be handled by the company in a unified manner. After the project contract is signed, the company's finance department is responsible for issuing a "Letter of Special Person Receiving the Project Payment" to the owner, and appointing a special person to collect the project payment. It is forbidden for financial personnel to hand over receipts and invoices to the cooperative units to collect project funds without authorization.
Two, the partners of the joint venture shall not collect the project payment from the owner without authorization. Once found, a fine of 2% of the total project cost will be charged once, and a fine of 4% of the total project cost will be charged twice, and so on.
Project payment management
1. After the project starts, the company will receive the advance payment for material preparation and will not pay it to the partner in one lump sum. According to the progress of the project, the company will allocate funds in batches or pay the materials suppliers on its behalf.
2. Payment management mode: First, the management of approving payment on behalf of the company is implemented, that is, the balance of the company after deducting relevant taxes and fees and the project quality and safety deposit according to the joint venture subcontracting agreement and relevant regulations is used as the basis for approving the partner's "payment limit", and the payment is made on behalf of the partner according to the "detailed statement of external payment" (attached table format), and the "detailed statement of funds of the project department" is directly allocated to the partner (attached table format).
Joint venture partners who meet one of the following conditions shall be implemented in accordance with these measures:
1, the first cooperative unit;
2. The main materials of the project (including steel, cement and commercial concrete, etc.). ) are signed in the name of the company;
3. The project cost is greater than 1 100 million yuan;
4. There is a problem with the balance of unpaid cash flow after the completion of the main project.
The second is the supervision and management mode of one-time payment and capital flow after deducting taxes and other expenses, that is, the balance after deducting relevant taxes and engineering quality and safety deposits according to the joint venture subcontracting agreement and relevant regulations is paid to the joint venture partner in one lump sum, and the joint venture partner should fill in the "details of external payment" when applying for payment, and the company's finance department regularly checks whether the capital flow of the partner is consistent with the approved "details of external payment".
Joint venture partners who meet one of the following conditions can implement this payment management method:
1. Long-term cooperative units that have not signed material procurement, equipment leasing and subcontracting contracts in the name of the company and the project cost is less than 1 100 million yuan;
2. Units with excellent credit rating that have not signed materials procurement, equipment leasing and subcontracting contracts in the name of the company and the project cost is less than 1 100 million yuan (subject to the company's evaluation);
3. Joint ventures and cooperative units that can provide sufficient collateral, have low debt risk and can be inspected by the company at any time.
If there is a big deviation between the external payment of the joint venture partner and the submitted "External Payment Details", the company will change the payment method at any time.
Project balance payment and warranty payment
After the project quality warranty expires, the company will recover the warranty money from the construction unit, fill in the statement according to the regulations, and pay after handling the relevant financial procedures. If the warranty period stipulated in the main contract has not expired and the warranty money has been recovered, the company will deduct more than 1% from the project cost as the waterproof warranty money, and pay it after the warranty period expires (the performance guarantee of the cooperative unit is no longer applicable after the warranty period of the main contract expires).
Debt risk management
The company holds a fund meeting every two months to analyze the risks of the project's creditor's rights and debts and listen to the project manager's report on the progress, quality and safety of the project construction.
The business personnel are responsible for the subcontracting data completed in the payment application form, the material personnel are responsible for the material procurement data, the financial personnel are responsible for the subcontracting and material procurement payment data, and the project manager takes overall responsibility. The project department is responsible for establishing the project expenditure account and preparing the project cash flow statement to the company on a monthly basis (the format of the cash flow statement is attached).
After the main body of the project is completed, the project department should take stock of the project and prepare the "Unpaid Cash Flow Statement" (attached table format) so as to understand the fund balance in the later stage of the project.
Tax and accounting management
In order to avoid tax risks, joint venture partners must provide invoices for subcontracted projects. The company withholds the relevant taxes and fees stipulated by the state (except income tax), and the financial departments of each branch assist the joint venture company to declare the zero business tax rate, and provide the joint venture company with the materials such as the Application Form for Invoicing on its behalf or the Payment Letter, and the copy of the invoice issued by the company to the owner (as required by the local tax bureau). Subcontract invoices should be issued in time, at least the last subcontract invoice should be recovered at the next payment, and payment cannot be made across years.
If the profit rate of the project is low, which may affect the economic interests of the partners, the joint venture partners may not provide invoices for subcontracted projects under any of the following circumstances with the consent of the company leaders.
1. Conduct accounting in the company's name according to the company's requirements, with invoices for materials reaching 85% and labor costs controlled within 30%; Accounting files should be submitted to the company before the financial settlement is completed.
2. According to the actual situation of the project, the company does not apply for a foreign trade license for the project, but directly pays the full tax (including business tax and income tax) when collecting the project payment and issuing the project invoice.
If accounting is used instead of subcontracting invoices, the income tax payable in accordance with relevant national laws and regulations, such as the profits reflected in the project accounting statements and the profits increased by tax adjustment by the tax bureau, shall be borne by all parties to the joint venture.
Completion settlement management
Contract completion settlement: within one month after the completion and delivery of the project, the partner shall submit the completion settlement data of the cooperation scope to the business personnel sent by the company for review, and then submit it to the company for review. Settlement book prepared by the Commercial Contract Department of the company shall be signed by the newspaper. The company shall stipulate in the cooperation subcontract the punishment measures for failing to submit the completion settlement data within the time limit. The punishment method of not approving with the owner within the time limit, and it is agreed that the company can directly agree with the owner's settlement approval conclusion when the partner intentionally delays. The settlement responsibility book and the cooperation agreement are signed at the same time.
Settlement of labor services, subcontracting, leased materials and equipment of the cooperative project: within three months after the completion of the project, the cooperative party shall complete the settlement with the suppliers of labor services, subcontracting, leased materials and equipment, and submit the settlement summary of settlement book and subcontractors to the company for filing after both parties sign and confirm.
Financial settlement of project completion
Conditions that must be met to complete financial settlement:
1. The company and the construction unit have completed the project settlement;
Two, the company and the construction unit have completed the financial settlement;
3. The company has recovered the project payment except the warranty payment;
Four, there is a joint venture subcontract;
5. The Budget Contract Department has signed the confirmation that the project is subcontracted to settlement book;
Six, the technical department to collect the original completion data;
Seven. The joint venture partner provided a foreign debt settlement form.
Eight, all subcontract invoices have been issued or transferred to accounting files.
In line with the above requirements, the Finance Department can handle the financial settlement of the project completion with the original settlement book (attached table format). According to the joint venture subcontracting agreement and supplementary provisions on accounting management, after deducting all the taxes and management fees that should be paid, the balance will be paid to the joint venture partner in one lump sum, and at the same time, the unpaid foreign debts will be deducted (there should be a written guarantee for no debts).
When handling the financial settlement of project completion, it is necessary to withhold 0.5%-2% warranty money according to the project settlement amount and return it after the warranty period expires.
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