房地产公司全面资金预算管理研究

发布时间：2018-05-07 21:53

本文选题：房地产 + 全面资金预算管理　；参考：《北京交通大学》2013年硕士论文

【摘要】：随着国家宏观调控力度加大,限购等政策的出台,房地产行业房价虚高,无序开发等现象正在逐步得到遏制,住房需求逐渐回归理性,尽管高位房价的城市可能出现房价在高位震荡,但全国房价整体拐点出现的可能性不大,同时房地产公司也面临着材料成本、人工成本、融资成本等成本大幅度上升的问题,这预示着房地产开发公司原来粗放式经营、投资暴利的时代即将结束,微利、高效的时代即将到来,全面资金预算管理机制对于房地产行业的重要性在逐渐凸显。 FH房地产公司是一家民营房地产公司,是民营地产公司中比较典型的公司。伴随着公司规模的发展壮大和现行宏观经济形势不断变化,公司越来越重视制度建设,以提高自身管理水平。目前FH房地产公司已经初步建设了全面资金预算管理体系,但是在实施过程中还是会发现存在众多问题,需要进一步优化。本篇论文通过对全面预算管理定义、模式、作用进行理论阐述,研究全面预算管理体系的基本管理方法。然后结合地产行业自身经营方面的特点,运用理论知识,对FH公司全面资金预算管理体系进行深入研究,发掘FH公司全面资金预算管理过程中出现的问题,分析原因,提出全员预算、预算调整机制、全面预算管理信息化、预算绩效考核机制等优化的管理方案,并结合项目进行数据分析研究。希望通过本文的研究,对FH房地产公司及类似的地产公司全面资金预算管理水平提升有所帮助。
[Abstract]:With the increase of national macro-control, the introduction of policies such as limited purchase, the real estate industry housing prices, disorderly development and other phenomena are gradually being contained, housing demand is gradually returning to rationality. Although housing prices may fluctuate at high prices in cities with high housing prices, the overall inflection point of housing prices in the country is unlikely to appear. At the same time, real estate companies are also faced with problems such as material costs, labor costs, financing costs, etc., which are rising by a large margin. This indicates that the old extensive management of real estate development company, the era of investment profiteering is coming to an end, the era of small profit and high efficiency is coming, and the importance of comprehensive fund budget management mechanism to the real estate industry is gradually prominent. FH real estate company is a private real estate company, is a private real estate company in a more typical company. With the development of the company scale and the change of the current macroeconomic situation, the company pays more and more attention to the system construction in order to improve its management level. At present, FH real estate company has initially built a comprehensive fund budget management system, but in the implementation process will still find that there are many problems, need to be further optimized. In this paper, the definition, mode and function of total budget management are discussed theoretically, and the basic management methods of comprehensive budget management system are studied. Then combined with the real estate industry's own management characteristics, the use of theoretical knowledge, FH company comprehensive capital budget management system in-depth study, to explore the FH company in the overall capital budget management process problems, analysis of the reasons, This paper puts forward the optimized management schemes such as full staff budget, budget adjustment mechanism, overall budget management information, budget performance appraisal mechanism, and carries on the data analysis and research combined with the project. It is hoped that the research in this paper will help FH Real Estate Company and similar real estate companies to improve their overall capital budget management level.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F299.23

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