本文選題：全面預(yù)算管理 + 房地產(chǎn)企業(yè)　； 參考：《東華大學(xué)》2017年碩士論文

【摘要】：在企業(yè)內(nèi)部管理控制諸多方法和工具中,全面預(yù)算管理具有突出的重要位置。它通過(guò)編制、執(zhí)行、控制、分析、考評(píng)預(yù)算,對(duì)企業(yè)所有經(jīng)濟(jì)活動(dòng)實(shí)施了事前、事中和事后全過(guò)程的管理控制,在企業(yè)內(nèi)部管理控制中發(fā)揮著核心作用。正如美國(guó)著名管理學(xué)家戴維·奧利所指出的那樣:全面預(yù)算管理是為數(shù)不多的幾個(gè)能把企業(yè)的所有關(guān)鍵問(wèn)題融合于一個(gè)體系中的管理控制方法之一。全面預(yù)算管理這一綜合性、系統(tǒng)性的管理控制功能,符合現(xiàn)代企業(yè)管理的內(nèi)在需要。因此,實(shí)施全面預(yù)算管理,對(duì)于資金高度密集、經(jīng)營(yíng)風(fēng)險(xiǎn)很大、目前正處于轉(zhuǎn)型發(fā)展期的房地產(chǎn)企業(yè)是提升企業(yè)管理、加快轉(zhuǎn)型升級(jí)的最佳切入點(diǎn)。H集團(tuán)是一家大型房地產(chǎn)開(kāi)發(fā)經(jīng)營(yíng)民營(yíng)企業(yè)集團(tuán)。經(jīng)過(guò)二十年的快速發(fā)展之后,目前出現(xiàn)了滯緩、萎縮的情況,正面臨著新的轉(zhuǎn)型升級(jí)。盡管H集團(tuán)實(shí)行預(yù)算管理比較早,但相對(duì)于其它管理控制措施,H集團(tuán)的全面預(yù)算管理整體水平還比較低。對(duì)于全面預(yù)算管理,H集團(tuán)在思想認(rèn)識(shí)、組織領(lǐng)導(dǎo)、具體操作上都存在比較突出的問(wèn)題,對(duì)企業(yè)內(nèi)部管理已經(jīng)產(chǎn)生了一定的阻力。針對(duì)H集團(tuán)全面預(yù)算管理狀況,通過(guò)系統(tǒng)性優(yōu)化,切實(shí)發(fā)揮全面預(yù)算管理的作用,提高企業(yè)的綜合管理能力,正是H集團(tuán)目前轉(zhuǎn)型升級(jí)、開(kāi)展精細(xì)化管理首先需要做到的。本文以H集團(tuán)作為研究案例,在比較系統(tǒng)、深入地掌握相關(guān)基礎(chǔ)理論及學(xué)習(xí)了解了相關(guān)的主要研究成果的基礎(chǔ)上,采取文獻(xiàn)研究法、調(diào)查法等研究方法,分析歸集了H集團(tuán)在全面預(yù)算管理中五個(gè)比較突出的問(wèn)題,即:預(yù)算管理與集團(tuán)戰(zhàn)略相脫節(jié);預(yù)算管理組織體系不完善;預(yù)算編制流程和編制方法不科學(xué);預(yù)算執(zhí)行責(zé)任落實(shí)不到位且控制過(guò)度化;預(yù)算分析與考評(píng)缺失。這五個(gè)問(wèn)題存在于H集團(tuán)全面預(yù)算管理的各個(gè)環(huán)節(jié),表明H集團(tuán)全面預(yù)算管理體系出現(xiàn)了系統(tǒng)性問(wèn)題。對(duì)此,本文對(duì)H集團(tuán)全面預(yù)算管理作了系統(tǒng)性的優(yōu)化設(shè)計(jì),得出H集團(tuán)全面預(yù)算管理應(yīng)以戰(zhàn)略主導(dǎo)全面預(yù)算管理,以平衡計(jì)分卡來(lái)實(shí)現(xiàn)全面預(yù)算管理與戰(zhàn)略對(duì)接;在全面預(yù)算管理的基礎(chǔ)建設(shè)方面,重點(diǎn)強(qiáng)化全面預(yù)算管理的組織體系;在預(yù)算編制方面,要健全預(yù)算指標(biāo)體系、完善編制流程、優(yōu)化編制方法;在全面預(yù)算的執(zhí)行與控制方面要建立全面預(yù)算管理執(zhí)行責(zé)任體系,完善審批程序與授權(quán)行為,適度柔化預(yù)算管理;在全面預(yù)算管理分析與考評(píng)的優(yōu)化方面,要正確定位分析主體,運(yùn)用專業(yè)性的分析方法,做好預(yù)算考核指標(biāo)的設(shè)計(jì),采取遞進(jìn)預(yù)算目標(biāo)。本研究以全面預(yù)算管理理論為基礎(chǔ),以價(jià)值創(chuàng)造為指引,在對(duì)研究案例比較精準(zhǔn)剖析的前提下,運(yùn)用比較科學(xué)的研究方法,對(duì)如何優(yōu)化H集團(tuán)全面預(yù)算管理進(jìn)行比較深入的研究,并在預(yù)算編制的基礎(chǔ)實(shí)務(wù)上力求有所提高,這對(duì)普及理論、驗(yàn)證理論、充實(shí)理論、完善理論能夠發(fā)揮積極的作用;對(duì)提高H集團(tuán)全面預(yù)算管理水平、積極而穩(wěn)健地實(shí)施新形勢(shì)下的轉(zhuǎn)型、升級(jí)無(wú)疑具有重要的實(shí)際意義,也對(duì)同類型企業(yè)具有一定的借鑒作用。
[Abstract]:In a number of methods and tools for internal management and control of enterprises, the overall budget management has a prominent and important position. Through the compilation, implementation, control, analysis and evaluation of the budget, it has carried out the management control of all economic activities before, after and after the whole process, and plays a core role in the internal management and control of the enterprise. The comprehensive budget management is one of the few management control methods that can integrate all the key problems of the enterprise into one system. Comprehensive budgetary management, a comprehensive, systematic management control function, is in line with the inherent needs of the management of the present generation. Therefore, the comprehensive budget management is a comprehensive management control method. Therefore, the comprehensive budget management is in conformity with the internal needs of the current generation of enterprise management. Therefore, the comprehensive budget management is fully implemented. The budget management, which is highly intensive and risky, is at present the real estate enterprise in the period of transition and development is the best entry point to promote enterprise management and accelerate the transformation and upgrading of.H group is a large real estate development and management private enterprise group. After twenty years of rapid development, there has been a slow and shrinking situation. Although H group is facing a new transformation and upgrading, although the implementation of the budget management is relatively early, compared with other management and control measures, the overall level of the overall budget management of the H group is still relatively low. For the overall budget management, the H group has a relatively prominent problem in its ideological understanding, organizational leadership and specific operation, and the internal management of the enterprise has already been carried out. A certain resistance has been produced. Aiming at the overall budget management of H group, through systematic optimization, the role of comprehensive budget management and the comprehensive management ability of the enterprise are improved. It is the transformation and upgrading of the H group at present, and the fine management needs to be done first. This paper takes H group as a research case, in a comparatively systematic and thorough way On the basis of mastering the relevant basic theories and learning the relevant main research results, we adopt the methods of literature research and investigation, and analyze the five outstanding problems of the H group in the overall budget management, namely: the disjointed budget management and the group strategy; the imperfect budgetary management organization system; the budgeting process and the development of the budget management system; The method of compiling is not scientific; the implementation of the budget execution responsibility is not in place and the control is overly controlled; the budget analysis and evaluation are missing. These five problems exist in all aspects of the overall budget management of H group. It shows that the overall budget management system of H group has systematic problems. This paper makes a systematic optimization of the overall budget management of H group. It is concluded that the overall budget management of H group should take the strategy leading overall budget management and balance the score card to achieve the overall budget management and the strategic docking. In the basic construction of the comprehensive budget management, we should focus on strengthening the overall budget management organization system. In the budget preparation, we should improve the budget index system, perfect the process and optimize the preparation process. In the implementation and control of the overall budget, we should establish a comprehensive budget management implementation responsibility system, perfect the examination and approval procedures and authorization behavior, and moderate the budget management. In the aspect of the comprehensive budget management analysis and evaluation optimization, we should correctly locate the main body of the analysis, and use the professional analysis method to do a good job of the budget evaluation index. On the basis of the comprehensive budget management theory and the guidance of value creation, this study is based on the precise analysis of the case, and uses comparative scientific research methods to make a thorough research on how to optimize the overall budget management of H group, and try to make some efforts on the basic practice of budgeting. It can play an active role in popularizing theory, proving theory, enriching the theory and perfecting the theory. It is of great practical significance to improve the overall budget management level of H group and to actively and steadily implement the transformation under the new situation, and it also has a certain reference for the same type of enterprises.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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