H房地产公司全面预算管理体系的研究

发布时间：2018-06-20 06:15

本文选题：房地产企业 + 全面预算管理　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：我国经济迅速发展的三十多年,经济一体化的进程逐步加快,很多企业面临着走向世界,实现国际接轨的问题。房地产行业正处在发展的拐点,在房地产市场中,房地产企业不仅是传统意义上的资源的竞争,更是企业内在管理综合能力的较量。在房地产企业中推行全面预算管理是时代发展的需要,全面预算管理把企业各个方面的经营活动都联系成一个整体,形成一个环环相扣的来回往复的体系,全面预算管理作为企业一项内部管理的有效工具,在保障公司战略落实,完善企业内部控制和整合优化资源方面,无不表现出其科学合理的先进性。本论文通过研究国内外预算管理相关文献,分析我国房地产行业的市场环境,介绍了房地产企业全面预算管理的特征、内容及编制方法,为探讨我国房地产行业的全面预算管理系统提供了理论支持。以H房地产公司为例,介绍了H房地产公司的整体状况,包括目前公司所处的外部环境和内部管理情况,然后详细介绍了公司全面预算管理的现状及管理过程中的不足,H房地产公司的的预算管理表现出领导层和管理层对预算管理的认识不全面、采用的编制方法也不合理、业绩考评和激励机制不健全预算监督反馈机制缺失、预算管理控制松散等问题,并对存在的问题进行深入分析,找到产生的原因。为其更好的实现管理,提出了改进全面预算管理的一系列措施,研究构建一套符合自身的全面预算管理体系。该在体系的构建中,强调以战略为向导,基于平衡计分卡来解决预算管理中的现实问题,将预算体系不断完善,规范预算编制,建立科学有效的业务考核和激励机制,强化信息反馈,提升预算管理水平。希望通过对H房地产公司全面预算体系的构建,能对同类企业的预算管理起到有益的借鉴意义。
[Abstract]:With the rapid development of China's economy for more than 30 years, the process of economic integration has been accelerated step by step, and many enterprises are facing the problem of going to the world and realizing international integration. The real estate industry is in the inflection point of development. In the real estate market, the real estate enterprise is not only the competition of resources in the traditional sense, but also the competition of the enterprise's internal management comprehensive ability. The implementation of comprehensive budget management in real estate enterprises is the need of the development of the times. The comprehensive budget management links all aspects of the business activities of the enterprise into a whole and forms a system of interlocking back and forth. As an effective tool of internal management, comprehensive budget management has shown its scientific and reasonable advanced nature in ensuring the implementation of company strategy, perfecting the internal control of enterprises and integrating and optimizing resources. This paper analyzes the market environment of China's real estate industry, introduces the characteristics, contents and compilation methods of the comprehensive budget management of real estate enterprises through the study of the domestic and foreign related documents on budget management, and analyzes the market environment of the real estate industry in China. It provides theoretical support for discussing the comprehensive budget management system of China's real estate industry. Taking H real estate company as an example, this paper introduces the overall situation of H real estate company, including the external environment and internal management of H real estate company. Then it introduces in detail the current situation of the overall budget management of the company and the deficiencies in the management process. The budget management of the real estate company shows that the leadership and management are not fully aware of the budget management, and the methods adopted are also unreasonable. The performance evaluation and incentive mechanism is not perfect, the feedback mechanism of budget supervision is not perfect, and the budget management control is loose, and the existing problems are analyzed in depth to find out the causes. In order to achieve better management, this paper puts forward a series of measures to improve the overall budget management, and studies and constructs a set of comprehensive budget management system in accordance with its own. In the construction of the system, emphasis is placed on taking strategy as the guide, on the basis of balanced scorecard, to solve the realistic problems in budget management, to perfect the budget system continuously, to standardize the budget preparation, to establish a scientific and effective business assessment and incentive mechanism. Strengthen information feedback, improve the level of budget management. It is hoped that the construction of the comprehensive budget system of H real estate company will be helpful to the budget management of similar enterprises.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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