SMT房地产企业全面预算管理应用研究

发布时间：2018-03-23 10:33

本文选题：房地产　切入点：全面预算管理　出处：《湘潭大学》2014年硕士论文

【摘要】：全面预算管理理论自诞生以来，就被国外大中型企业所运用，并在实施过程中取得了较好的经济效益。全面预算管理是指企业在其战略目标的指导下，对其未来的经营活动及相应的财务结果进行全面且详尽的预测和筹划，并通过对过程的管理来确保企业的财务成果和实际经营达到预期的目标。全面预算管理在我国具有广泛的应用前景，对于规范和提升企业的管理具有重要的现实意义。从20世纪90年代至今，是我国房地产从兴起到逐渐成熟完善的过程，随着近几年我国经济高速增长和国家政策的支持，房地产行业又出现了新一轮的高速增长，占固定资产投资总额的比重也越来越高。但同时，房地产企业之间的竞争也愈发激烈，且多年高速发展的背后所遗留的内部运营方面也制约着房企追求更高的目标。因此，，房地产企业要思考何如从管理中出效益显得尤为重要，而全面预算作为现代企业的一种综合管理工具，将是提升房企软实力突破现有管理瓶颈的良药。本文从全面预算管理理论概要入手，重点分析SMT房地产企业实施全面预算管理的环境和现状，总结该企业全面预算管理存在的问题并对全面预算管理的优化方案进行优化设计，从预算组织的建立、预算目标的确定、预算编制、执行控制和分析以及考核者几个方面来详尽论述SMT房地产企业全面预算管理优化方案的实施，进而帮助企业实现精细化管理，最终实现其战略目标。
[Abstract]:Since the birth of the theory of comprehensive budget management, it has been used by large and medium-sized enterprises in foreign countries, and achieved better economic benefits in the process of implementation. The comprehensive budget management refers to the enterprises under the guidance of their strategic objectives. To make a comprehensive and detailed prediction and planning of its future business activities and corresponding financial results, And through the management of the process to ensure that the financial results of the enterprise and the actual operation to achieve the desired goal. Comprehensive budget management in China has a wide range of application prospects for the standardization and promotion of enterprise management has an important practical significance. From the 1990s to the present, it is a process from the rise of the real estate industry to the maturity and perfection of our country. With the rapid economic growth and the support of the national policy in recent years, the real estate industry has seen a new round of rapid growth. But at the same time, the competition among the real estate enterprises is becoming more and more intense, and the internal operation left behind by the rapid development of many years also restricts the housing enterprises to pursue the higher goal. It is particularly important for real estate enterprises to think about He Ru's benefit from management. As a comprehensive management tool of modern enterprises, comprehensive budget will be a good medicine to improve the soft power of housing enterprises to break through the existing management bottleneck. Starting with the summary of the theory of comprehensive budget management, this paper focuses on the analysis of the environment and present situation of the implementation of comprehensive budget management in SMT real estate enterprises. This paper summarizes the problems existing in the overall budget management of the enterprise and optimizes the design of the optimization scheme of the overall budget management, including the establishment of the budget organization, the determination of the budget objectives, and the preparation of the budget. Executive control and analysis as well as several aspects of the examiner to elaborate the implementation of the SMT real estate enterprise overall budget management optimization scheme, and then help the enterprise to achieve fine management, and finally achieve its strategic objectives.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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