H地产公司全面预算管理优化设计

发布时间：2018-04-26 00:03

本文选题：全面预算 + H地产公司　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：20多年来,我国市场经济的深化改革、城市化发展方向对房地产业产生了巨大的需求,房地产业已成为我国的支柱产业和市场经济体系的重要组成部分。近几年,CPI、PPI持续振荡,通货膨胀压力进一步加大,房地产行业景气指数呈逐年下降趋势。限贷政策、限购政策相续出台和保障性住房的加快建设,房价涨幅已逐步收窄,部分城市房价出现下调,政策和市场表现不明导致更多购房者持币观望,房地产企业面临的政策环境、市场形势已发生较大变化。作为业务基于项目的房地产企业,项目开发周期长,企业需要面对较长时间的不确定性风险,而大规模资金投入需求使得项目回报与现金流、投资安全、资金成本等都成为项目成败的关键点。全面预算管理以企业战略目标为指引,通过预算编制、预算执行和控制、考核与激励,提升企业的管理水平与经营效率,实现企业价值最大化。然而,许多房地产企业全面预算管理战略导向性不强,责任中心划分不清晰,预算组织混乱,预算制度不完善,只局限于预算指标的下达和预算的编制,不重视预算执行的反馈和分析,导致企业面临着出局风险。本文通过对H地产公司预算现状调查与分析,对其在全面预算管理方面的不足之处,优化了公司的全面预算管理组织、编制方法、编制内容、执行与控制、差异分析、考核等,以解决H地产公司战略与预算管理脱节,不能及时反馈战略执行情况,预算编制准确性较差,不能有效的指导经营,预算以财务部门为主编制,业务部门参与不足,预算编制流程不清晰,业务部门责任定义不清晰等问题。本文对于解决H地产公司管理瓶颈和提高公司竞争力,达到经济效益最优化,实现公司战略,具有直接的参考价值。
[Abstract]:In the past 20 years, with the deepening of the reform of market economy and the development of urbanization, the real estate industry has become an important part of our country's pillar industry and market economy system. In recent years, CPI PPI continued to oscillate, inflation pressure further increased, the real estate industry boom index showed a downward trend year by year. Restrictions on loans, restrictions on purchase and the accelerated construction of affordable housing, the rise in house prices has gradually narrowed, housing prices in some cities have declined, and unclear policy and market performance has led more buyers to hold money to wait and see. Real estate enterprises face the policy environment, the market situation has changed greatly. As a project-based real estate enterprise, the project development cycle is long, the enterprise needs to face the uncertainty risk for a long time, and the large-scale capital investment demand makes the project return and cash flow, and the investment safety. Capital cost and so on become the key point of project success or failure. The overall budget management takes the enterprise strategic goal as the guide, through the budget preparation, the budget execution and the control, the examination and the encouragement, enhances the enterprise management level and the management efficiency, realizes the enterprise value maximization. However, the overall budget management strategy of many real estate enterprises is not strong, the division of responsibility center is not clear, the budget organization is chaotic, the budget system is not perfect, and it is limited to the issuance of budget indicators and the preparation of budget. Pay no attention to the feedback and analysis of budget execution, leading to the risk of enterprises facing out. Based on the investigation and analysis of the present budget situation of H real estate company, this paper optimizes the overall budget management organization, compilation method, content, execution and control, difference analysis, assessment and so on. In order to solve the H real estate company strategy and budget management disconnect, can not timely feedback on the implementation of the strategy, poor accuracy of budget preparation, can not effectively guide the operation, the budget based on the financial department to prepare the budget, the business sector is not enough to participate, Budgeting process is not clear, business department responsibility definition is not clear and so on. This paper is of direct reference value for solving the bottleneck of H real estate company management, improving the competitiveness of the company, achieving the optimization of economic benefits and realizing the strategy of the company.
【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】：2014
【分类号】：F299.233.42

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