光华集团（地产条线）预算管理研究

发布时间：2018-04-03 12:23

本文选题：预算管理　切入点：房地产　出处：《苏州大学》2013年硕士论文

【摘要】：企业的预算是一个综合性的财务计划，包括经营预算、资本预算和财务预算。预算管理是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制，以便有效地组织和协调企业的生产经营活动，完成既定的经营目标。论文在阐述预算管理重要性、预算管理模式和目前企业预算管理中存在的主要问题和对策的基础上，结合预算管理相关理论，以光华集团（地产条线）为样例，运用理论结合实际的分析方法详述光华集团（地产条线）预算管理的主要做法，包括预算的编制、责任预算的分解、预算的控制与分析及考核指标的建立等内容，探索企业预算管理体系的构建；二是通过对光华集团（地产条线）预算管理进行分析和评价，揭示预算管理中的问题，提出改进措施。本论文为房地产企业提高预算管理水平提供借鉴。
[Abstract]:The budget of an enterprise is a comprehensive financial plan, including an operating budget, a capital budget, and a financial budget.Budget management is the use of budget to allocate, assess and control the financial and non-financial resources of various departments and units in an enterprise, in order to effectively organize and coordinate the production and management activities of the enterprise and to complete the established business objectives.On the basis of expounding the importance of budget management, the mode of budget management and the main problems and countermeasures in current enterprise budget management, combining with the theory of budget management, the paper takes Guanghua Group (Real Estate Line) as an example.The main methods of budget management of Guanghua Group (Real Estate Line) are described in detail by means of theoretical and practical analysis methods, including the compilation of budget, the decomposition of responsible budget, the control and analysis of budget and the establishment of assessment index, etc.The second is to analyze and evaluate the budget management of Guanghua Group (Real Estate Line), to reveal the problems in budget management and to put forward the improvement measures.This paper provides reference for real estate enterprises to improve budget management level.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

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