P地产集团全面预算管理应用研究

发布时间：2017-12-26 20:03

本文关键词：P地产集团全面预算管理应用研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是企业内部管理控制的一种主要方法,也是一种全方位的现代管理模式。以研究和推动我国房地产行业全面预算和管理为目的,本文以战略理论为逻辑起点,在全面预算管理基本理论知识的基础上,结合房地产企业特殊实际,对房地产企业全面预算管理的应用背景、模式选择、基本体系及实践应用等多方面进行深入探讨。考虑到不同的房地产企业存在于不同的社会环境之中,与外界进行信息的交换,受着客观环境的影响,作者只是探讨和提出一般的全面预算管理模式。本文对全面预算管理的国内外研究成果和相关理论进行了综述,并从契约经济学、管理学的两种角度展开对企业进行了解读。重点对全面预算管理的本质进行了探讨,并认为全面预算管理本质上是一种企业的契约,委托者和代理者对各自的权利和责任进行了约定,并根据履约情况进行考评,以此彰显全面预算管理的现实意义。基于上述理论研究,本文介绍了P地产集团的基本背景,剖析了P地产集团全面预算管理存在的问题,并结合房地产行业特点,提出了P地产集团全面预算管理的基本模式和基本体系及其实践应用,藉此为行业全面预算管理的应用提供参考。同时,管理无止境,本文也建设性提出了进一步完善全面预算管理的对策措施和保障全面预算管理成功实施的几个关键因素。从各章逻辑来看,大致按照以下的思路：第一章绪论。第二章重点从管理学角度来认识企业和全面预算管理的相关理论。这既加深了对全面预算管理的认识又为后面解决问题提供了理论依据。第三章对P地产集团现状进行了分析,并指出了其在全面预算管理方面存在的问题。第四章在全面分析P地产集团实施全面预算管理的背景、面临的挑战和意义的基础上,分析了P地产集团实施全面预算管理的基本模式和基本体系。第五章结合应用实际提出进一步完善P地产集团实施全面预算管理的基本思路和保障全面预算管理成功实施的几个关键因素。
[Abstract]:Comprehensive budget management is one of the main methods of internal management and control in enterprises, and is also a modern management mode in all directions. In order to study and promote the comprehensive budget management and the real estate industry in China for the purpose of this article is based on strategic theory as the logical starting point, based on the basic theory of comprehensive budget management knowledge, combined with the real estate enterprise special reality, the real estate enterprise comprehensive budget management application background, mode selection, basic system and practical application etc. depth. Considering that different real estate enterprises exist in different social environments, exchanging information with the outside world is affected by the objective environment, the author merely discusses and puts forward a general comprehensive budget management mode. This paper summarizes the research results and related theories of comprehensive budget management at home and abroad, and interprets the enterprises from two perspectives: Contract Economics and management. Focus on the nature of the comprehensive budget management is discussed, and that comprehensive budget management is essentially a kind of enterprise contract, principal and agent are agreed on their respective rights and responsibilities, and according to the performance evaluation, in order to highlight the practical significance of comprehensive budget management. Based on the above theory, this paper introduces the basic background of P real estate group, analyzes the existing comprehensive budget management of P real estate group, and combining the characteristics of real estate industry, put forward the comprehensive budget management of P real estate group the basic mode and basic system and its practical application, so as to provide reference for the application of comprehensive budget management. At the same time, management is endless. This paper also puts forward some countermeasures to further improve the comprehensive budget management and several key factors to ensure the successful implementation of the comprehensive budget management. From the logic of each chapter, the following ideas are generally in accordance with the following: the first chapter is the introduction. The second chapter focuses on the theory of enterprise and comprehensive budget management from the perspective of management. This not only deepens the understanding of the comprehensive budget management, but also provides a theoretical basis for solving the problems later. The third chapter analyzes the current situation of P real estate group, and points out the problems in the overall budget management. The fourth chapter, based on a comprehensive analysis of the background, challenges and significance of the implementation of the comprehensive budget management of P real estate group, analyzes the basic mode and basic system of the implementation of the comprehensive budget management of P real estate group. The fifth chapter, combined with the practical application, puts forward the basic ideas for further improving the implementation of the comprehensive budget management of P real estate group and several key factors to ensure the successful implementation of the comprehensive budget management.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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