满世房地产全面预算管理问题及对策

发布时间：2018-01-25 01:33

本文关键词： 房地产全面预算 -体系构建组织绩效　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理起源于20世纪初的西方资本主义国家,经过多年理论和实践的探索,现已经成为国际先进企业重要的管理工具,它对企业资源的整合、内控的完善都起到了巨大的推动作用。近些年来,由于我国经济领域的改革力度加大,使得房地产企业的经济增长速度大大提高。但是由于房地产行业自身的特点,使得各个企业主体之间的竞争不断加剧,土地等资源的使用效率较低,再加之我国的房地产企业内部管理体系的不健全,使得管理模式较为粗放,长此以往,必将影响企业的可持续发展能力。因此,实施精细化管理、引入全面预算对企业的发展至关重要。本文以满世房地产为研究对象,对全面预算管理体系的各个环节进行了全面的分析并提出了相应的改进意见,包括对预算组织架构的建立、预算目标的确定、预算的执行、考核、监督等各个模块进行详细论证,并提出全面预算和战略管理相结合,引入平衡计分卡和KPI指标帮助企业建立考核体系。希望对满世房地产的研究能够对其它房地产企业起到一定的帮助。
[Abstract]:The comprehensive budget management originated in the western capitalist countries at the beginning of 20th century. After many years of theoretical and practical exploration, it has become an important management tool for the international advanced enterprises, which integrates the enterprise resources. The improvement of internal control has played a huge role in promoting. In recent years, the economic growth rate of real estate enterprises has been greatly improved because of the intensive economic reform in China, but due to the characteristics of the real estate industry itself. As a result, the competition between the main bodies of various enterprises is intensified, the use of resources such as land is low, and the internal management system of real estate enterprises in China is not perfect, which makes the management model more extensive and long-term. Therefore, the implementation of fine management and the introduction of comprehensive budget are of great importance to the development of enterprises. This paper takes the whole world real estate as the research object, has carried on the comprehensive analysis to the overall budget management system each link and proposed the corresponding improvement opinion, including to the budget organization structure establishment, the budget goal determination. Budget implementation, assessment, supervision and other modules for detailed demonstration, and proposed a comprehensive budget and strategic management combined. The introduction of balanced scorecard and KPI index to help enterprises to establish an assessment system, hoping that the study of real estate can play a certain role in other real estate enterprises.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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