SlideShare a Scribd company logo
MANAGEMENT ACCOUNTING – REAL ESTATE INDUSTRY
MA GA – 1 ASSIGNMENT
Academic Group B-6
1. Ashutosh Singhal (PGPM-22-089)
2. Jai Rathi (PGPM-22-107)
3. Priyatosh Mitra (PGPM-22-122)
4. Shikha Chauhan (PGMPW-23-17)
INTRODUCTION
Total Revenue
Total Expense
Products & Services
Comparison
Parameter
Residential Properties
Commercial Properties
Integrated Townships
Redevelopment Projects
Real Estate Consultancy
Residential Properties
Commercial Properties
Sustainable
Integrated Cities
Residential Properties
Commercial Properties
Retail Properties
Hospitality Services
Facility Management
Property Management
2,69,397 lacs
1,63,844 lacs
37,760 lacs
44,947 lacs
25,280 lacs
38,811 lacs
COMPANY COST
STRUCTURE
COST
BEHAVIOUR
Oberoi
Realty
Kolte Patil Mahindra
Lifespace
100% 100% 100%
33% 33% 33%
67% 67% 67%
Total Expense Direct Indirect
Oberoi Realty
Mahindra Lifespace
Total
Expense
Fixed Variable Semi
Variable
100%
39%
33%
28%
100%
41%
30% 30%
100%
38% 38% 25%
COST OBJECTS
BOTTOM-UP APPROACH
INDIVIDUAL PROPERTY
HUMAN RESOURCE COSTS
MARKETING & ADVERTISING
UTILITIES
LEGAL AND ACCOUNTING
TOP-DOWN APPROACH
LOCATION
PROJECT CATEGORIES
COSTING METHOD
ABC
Costing
for mapping
expenses to
activity level
Activity Pools
Land Development
Property Acqisition
Property Maintenance
Contract Cost
Hiring Legal Professionals
Safety Auditing
Brokerage
Activity Level Mapping
Number of Acres of Land
Number of Properties Acquired
Number of Requests Received
Number of Contracts Negotiated
Total Number of hours billed by legal
professionals
Number of Safety Violations
Number of properties sold or leased
COST DRIVERS AFFECTING VALUE CHAIN
 Higher Raw Material Costs
 Shortage of cheap labor
 Unavailability of lands in urban areas & suburbs
 Changes in Political Influence
 Advancing technologies and new ESG norms
 Volatile Brokerages
THANK YOU

More Related Content

Similar to MA Project.pptx

Som ppt's session 1 -2
Som  ppt's session 1 -2Som  ppt's session 1 -2
Som ppt's session 1 -2
CMS
 
Key Features of Budget 2024-25.pdf
Key Features of Budget 2024-25.pdfKey Features of Budget 2024-25.pdf
Key Features of Budget 2024-25.pdf
lawjournal
 
FY18 Proposed Budget Overview
FY18 Proposed Budget OverviewFY18 Proposed Budget Overview
FY18 Proposed Budget Overview
City of College Station
 
Tcs annual report_2011-2012
Tcs annual report_2011-2012Tcs annual report_2011-2012
Tcs annual report_2011-2012
Bala Murugan
 
Corporate Presentation - 20.11.2023 -Final.pdf
Corporate Presentation - 20.11.2023 -Final.pdfCorporate Presentation - 20.11.2023 -Final.pdf
Corporate Presentation - 20.11.2023 -Final.pdf
anthonijesurajan555
 
Tata Projects Ltd. 39th annual report 2017-18
Tata Projects Ltd. 39th annual report 2017-18Tata Projects Ltd. 39th annual report 2017-18
Tata Projects Ltd. 39th annual report 2017-18
mukeshbhatt39
 
India secured governanace
India  secured governanaceIndia  secured governanace
India secured governanace
Aneesh Suresh
 
2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats
2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats
2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats
ehadden
 
Tata Power Company Q2FY15: Results as per estimates
Tata Power Company Q2FY15: Results as per estimatesTata Power Company Q2FY15: Results as per estimates
Tata Power Company Q2FY15: Results as per estimates
IndiaNotes.com
 
EgpBangladeshpresentation-1.pptx
EgpBangladeshpresentation-1.pptxEgpBangladeshpresentation-1.pptx
EgpBangladeshpresentation-1.pptx
AhadHossain24
 
EgpBangladeshpresentation.pptx
EgpBangladeshpresentation.pptxEgpBangladeshpresentation.pptx
EgpBangladeshpresentation.pptx
MMMajedulIslam
 
Tim meeting with investors - july
Tim   meeting with investors - julyTim   meeting with investors - july
Tim meeting with investors - july
TIM RI
 
Tim meeting with investors - september
Tim   meeting with investors - septemberTim   meeting with investors - september
Tim meeting with investors - september
TIM RI
 
Global Services Fact Sheet
Global Services Fact SheetGlobal Services Fact Sheet
Global Services Fact Sheet
Everest Group
 
Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...
Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...
Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...
Global Airport Cities
 
Presentation.pptx
Presentation.pptxPresentation.pptx
Presentation.pptx
AhmadHussain227381
 

Similar to MA Project.pptx (16)

Som ppt's session 1 -2
Som  ppt's session 1 -2Som  ppt's session 1 -2
Som ppt's session 1 -2
 
Key Features of Budget 2024-25.pdf
Key Features of Budget 2024-25.pdfKey Features of Budget 2024-25.pdf
Key Features of Budget 2024-25.pdf
 
FY18 Proposed Budget Overview
FY18 Proposed Budget OverviewFY18 Proposed Budget Overview
FY18 Proposed Budget Overview
 
Tcs annual report_2011-2012
Tcs annual report_2011-2012Tcs annual report_2011-2012
Tcs annual report_2011-2012
 
Corporate Presentation - 20.11.2023 -Final.pdf
Corporate Presentation - 20.11.2023 -Final.pdfCorporate Presentation - 20.11.2023 -Final.pdf
Corporate Presentation - 20.11.2023 -Final.pdf
 
Tata Projects Ltd. 39th annual report 2017-18
Tata Projects Ltd. 39th annual report 2017-18Tata Projects Ltd. 39th annual report 2017-18
Tata Projects Ltd. 39th annual report 2017-18
 
India secured governanace
India  secured governanaceIndia  secured governanace
India secured governanace
 
2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats
2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats
2014 NAIOP Real Estate Challenge Proposal - Gas Works Flats
 
Tata Power Company Q2FY15: Results as per estimates
Tata Power Company Q2FY15: Results as per estimatesTata Power Company Q2FY15: Results as per estimates
Tata Power Company Q2FY15: Results as per estimates
 
EgpBangladeshpresentation-1.pptx
EgpBangladeshpresentation-1.pptxEgpBangladeshpresentation-1.pptx
EgpBangladeshpresentation-1.pptx
 
EgpBangladeshpresentation.pptx
EgpBangladeshpresentation.pptxEgpBangladeshpresentation.pptx
EgpBangladeshpresentation.pptx
 
Tim meeting with investors - july
Tim   meeting with investors - julyTim   meeting with investors - july
Tim meeting with investors - july
 
Tim meeting with investors - september
Tim   meeting with investors - septemberTim   meeting with investors - september
Tim meeting with investors - september
 
Global Services Fact Sheet
Global Services Fact SheetGlobal Services Fact Sheet
Global Services Fact Sheet
 
Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...
Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...
Mondli Gungubele - Session 1: The Global Airport Cities Report: The Latest Pr...
 
Presentation.pptx
Presentation.pptxPresentation.pptx
Presentation.pptx
 

Recently uploaded

Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...
Labour Market Information Council | Conseil de l’information sur le marché du travail
 
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
rlo9fxi
 
How to Use Payment Vouchers in Odoo 18.
How to Use Payment Vouchers in  Odoo 18.How to Use Payment Vouchers in  Odoo 18.
How to Use Payment Vouchers in Odoo 18.
FinShe
 
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
yeuwffu
 
Fabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio ProblemFabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio Problem
Majid Iqbal
 
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
taqyea
 
Independent Study - College of Wooster Research (2023-2024)
Independent Study - College of Wooster Research (2023-2024)Independent Study - College of Wooster Research (2023-2024)
Independent Study - College of Wooster Research (2023-2024)
AntoniaOwensDetwiler
 
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
Suomen Pankki
 
Machine Learning in Business - A power point presentation.pptx
Machine Learning in Business - A power point presentation.pptxMachine Learning in Business - A power point presentation.pptx
Machine Learning in Business - A power point presentation.pptx
mimiroselowe
 
New Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy Visa
New Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy VisaNew Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy Visa
New Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy Visa
Amit Kakkar
 
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdfSeeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
Ashis Kumar Dey
 
Accounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptxAccounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptx
TIZITAWMASRESHA
 
Dr. Alyce Su Cover Story - China's Investment Leader
Dr. Alyce Su Cover Story - China's Investment LeaderDr. Alyce Su Cover Story - China's Investment Leader
Dr. Alyce Su Cover Story - China's Investment Leader
msthrill
 
The state of welfare Resolution Foundation Event
The state of welfare Resolution Foundation EventThe state of welfare Resolution Foundation Event
The state of welfare Resolution Foundation Event
ResolutionFoundation
 
Economic Risk Factor Update: June 2024 [SlideShare]
Economic Risk Factor Update: June 2024 [SlideShare]Economic Risk Factor Update: June 2024 [SlideShare]
Economic Risk Factor Update: June 2024 [SlideShare]
Commonwealth
 
Money20/20 and EU Networking Event of 20/24!
Money20/20 and EU Networking Event of 20/24!Money20/20 and EU Networking Event of 20/24!
Money20/20 and EU Networking Event of 20/24!
FinTech Belgium
 
University of North Carolina at Charlotte degree offer diploma Transcript
University of North Carolina at Charlotte degree offer diploma TranscriptUniversity of North Carolina at Charlotte degree offer diploma Transcript
University of North Carolina at Charlotte degree offer diploma Transcript
tscdzuip
 
International Sustainability Standards Board
International Sustainability Standards BoardInternational Sustainability Standards Board
International Sustainability Standards Board
Kumar Ramaiah
 
Enhancing Asset Quality: Strategies for Financial Institutions
Enhancing Asset Quality: Strategies for Financial InstitutionsEnhancing Asset Quality: Strategies for Financial Institutions
Enhancing Asset Quality: Strategies for Financial Institutions
shruti1menon2
 
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
28xo7hf
 

Recently uploaded (20)

Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...Bridging the gap: Online job postings, survey data and the assessment of job ...
Bridging the gap: Online job postings, survey data and the assessment of job ...
 
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
 
How to Use Payment Vouchers in Odoo 18.
How to Use Payment Vouchers in  Odoo 18.How to Use Payment Vouchers in  Odoo 18.
How to Use Payment Vouchers in Odoo 18.
 
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
快速办理(RWTH毕业证书)德国亚琛工业大学毕业证录取通知书一模一样
 
Fabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio ProblemFabular Frames and the Four Ratio Problem
Fabular Frames and the Four Ratio Problem
 
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
 
Independent Study - College of Wooster Research (2023-2024)
Independent Study - College of Wooster Research (2023-2024)Independent Study - College of Wooster Research (2023-2024)
Independent Study - College of Wooster Research (2023-2024)
 
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
Governor Olli Rehn: Inflation down and recovery supported by interest rate cu...
 
Machine Learning in Business - A power point presentation.pptx
Machine Learning in Business - A power point presentation.pptxMachine Learning in Business - A power point presentation.pptx
Machine Learning in Business - A power point presentation.pptx
 
New Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy Visa
New Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy VisaNew Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy Visa
New Visa Rules for Tourists and Students in Thailand | Amit Kakkar Easy Visa
 
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdfSeeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
 
Accounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptxAccounting Information Systems (AIS).pptx
Accounting Information Systems (AIS).pptx
 
Dr. Alyce Su Cover Story - China's Investment Leader
Dr. Alyce Su Cover Story - China's Investment LeaderDr. Alyce Su Cover Story - China's Investment Leader
Dr. Alyce Su Cover Story - China's Investment Leader
 
The state of welfare Resolution Foundation Event
The state of welfare Resolution Foundation EventThe state of welfare Resolution Foundation Event
The state of welfare Resolution Foundation Event
 
Economic Risk Factor Update: June 2024 [SlideShare]
Economic Risk Factor Update: June 2024 [SlideShare]Economic Risk Factor Update: June 2024 [SlideShare]
Economic Risk Factor Update: June 2024 [SlideShare]
 
Money20/20 and EU Networking Event of 20/24!
Money20/20 and EU Networking Event of 20/24!Money20/20 and EU Networking Event of 20/24!
Money20/20 and EU Networking Event of 20/24!
 
University of North Carolina at Charlotte degree offer diploma Transcript
University of North Carolina at Charlotte degree offer diploma TranscriptUniversity of North Carolina at Charlotte degree offer diploma Transcript
University of North Carolina at Charlotte degree offer diploma Transcript
 
International Sustainability Standards Board
International Sustainability Standards BoardInternational Sustainability Standards Board
International Sustainability Standards Board
 
Enhancing Asset Quality: Strategies for Financial Institutions
Enhancing Asset Quality: Strategies for Financial InstitutionsEnhancing Asset Quality: Strategies for Financial Institutions
Enhancing Asset Quality: Strategies for Financial Institutions
 
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
真实可查(nwu毕业证书)美国西北大学毕业证学位证书范本原版一模一样
 

MA Project.pptx

  • 1. MANAGEMENT ACCOUNTING – REAL ESTATE INDUSTRY MA GA – 1 ASSIGNMENT Academic Group B-6 1. Ashutosh Singhal (PGPM-22-089) 2. Jai Rathi (PGPM-22-107) 3. Priyatosh Mitra (PGPM-22-122) 4. Shikha Chauhan (PGMPW-23-17)
  • 2. INTRODUCTION Total Revenue Total Expense Products & Services Comparison Parameter Residential Properties Commercial Properties Integrated Townships Redevelopment Projects Real Estate Consultancy Residential Properties Commercial Properties Sustainable Integrated Cities Residential Properties Commercial Properties Retail Properties Hospitality Services Facility Management Property Management 2,69,397 lacs 1,63,844 lacs 37,760 lacs 44,947 lacs 25,280 lacs 38,811 lacs
  • 3. COMPANY COST STRUCTURE COST BEHAVIOUR Oberoi Realty Kolte Patil Mahindra Lifespace 100% 100% 100% 33% 33% 33% 67% 67% 67% Total Expense Direct Indirect Oberoi Realty Mahindra Lifespace Total Expense Fixed Variable Semi Variable 100% 39% 33% 28% 100% 41% 30% 30% 100% 38% 38% 25%
  • 4. COST OBJECTS BOTTOM-UP APPROACH INDIVIDUAL PROPERTY HUMAN RESOURCE COSTS MARKETING & ADVERTISING UTILITIES LEGAL AND ACCOUNTING TOP-DOWN APPROACH LOCATION PROJECT CATEGORIES
  • 5. COSTING METHOD ABC Costing for mapping expenses to activity level Activity Pools Land Development Property Acqisition Property Maintenance Contract Cost Hiring Legal Professionals Safety Auditing Brokerage Activity Level Mapping Number of Acres of Land Number of Properties Acquired Number of Requests Received Number of Contracts Negotiated Total Number of hours billed by legal professionals Number of Safety Violations Number of properties sold or leased
  • 6. COST DRIVERS AFFECTING VALUE CHAIN  Higher Raw Material Costs  Shortage of cheap labor  Unavailability of lands in urban areas & suburbs  Changes in Political Influence  Advancing technologies and new ESG norms  Volatile Brokerages