XY房地产开发有限公司全面预算管理问题研究

发布时间：2018-04-21 14:42

本文选题：全面预算管理 + 房地产　；参考：《天津商业大学》2017年硕士论文

【摘要】：全面预算管理最早来自于西方资本主义国家,先前的学者通过对各种相关理论的研究,并在此基础上进行了丰富的实践探索,使得全面预算管理逐渐演变为一种先进的管理手段,并且这种手段可以为企业管理水平的提高、内部控制的完善,相关资源的整合起到不可忽视的作用。经济新常态下,为了顺应时代的要求,实体经济的增长成为关注焦点。因此,作为实体经济的一大分子,房地产企业也必须随着经济领域改革力度的加强,适时提高自己的发展速度。然而房地产行业投资额大、开发周期长并且其销售额容易受金融市场、国家政策、买方市场的影响,销量和价格波动大和不确定性的特点,各个企业之间为了抢占市场份额,竞争日趋激励。并且这样的激烈竞争带来的是例如土地等一系列资源无法得到充分使用的问题。除此之外,我国房地产企业由于可持续发展能力不足,存在着发展方式粗放、内部管理体系尚不健全等问题,如果不及时解决这些问题,势必不利于企业的长远规划以及发展。因此,以全面预算管理为核心的精细化经营是房地产开发企业的必由之路。基于此背景,本文以XY地产为研究对象,在对全面预算管理体系所有环节作了深入了解和较为完整透彻的分析,找出了其现存的一些问题并提出了相应的优化意见,主要从以下几方面进行论述:对预算目标的确定,预算的编制程序及方法的优化,预算的执行、控制、考评等各个环节给出相应的优化方案。并提出将全面预算和战略管理相结合,将平衡计分卡运用到绩效考核体系中,以期能够更加合理的对员工做出考评。希望对XY地产的研究同时能为其它房地产企业预算制度的建立起到一定的借鉴作用。
[Abstract]:The comprehensive budget management came from the western capitalist countries at first. The previous scholars studied various relevant theories, and on this basis carried on the rich practice exploration. So that the overall budget management gradually evolved into an advanced management means, and this means can improve the level of enterprise management, improve internal control, the integration of related resources can not be ignored. Under the new normal economy, in order to comply with the requirements of the times, the growth of the real economy has become the focus of attention. Therefore, as a major member of the real economy, real estate enterprises must improve their own development speed with the strengthening of economic reform. However, the real estate industry has a large investment, a long development period and its sales volume is vulnerable to the influence of financial markets, national policies, buyer's markets, large fluctuations in sales volume and prices, and uncertainty. In order to seize market share among enterprises, Competition is increasingly motivated. And this fierce competition raises the problem that a range of resources, such as land, are not being fully utilized. In addition, due to the lack of sustainable development ability, there are some problems such as extensive development mode and imperfect internal management system. If we do not solve these problems in time, it will be unfavorable to the long-term planning and development of enterprises. Therefore, the core of comprehensive budget management is the real estate development enterprises. Based on this background, this paper takes XY real estate as the research object, makes a thorough understanding and relatively complete thorough analysis on all links of the overall budget management system, finds out some existing problems and puts forward the corresponding optimization suggestions. This paper mainly discusses the following aspects: the determination of budget objectives, the optimization of budget preparation procedures and methods, budget execution, control, evaluation and other links to give the corresponding optimization scheme. And put forward the comprehensive budget and strategic management, the balanced Scorecard is applied to the performance appraisal system, in order to be able to make more reasonable evaluation of the staff. It is hoped that the research on XY real estate can also serve as a reference for the establishment of budget system of other real estate enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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