發(fā)布時(shí)間：2017-12-26 20:03

  本文關(guān)鍵詞：P地產(chǎn)集團(tuán)全面預(yù)算管理應(yīng)用研究　出處：《天津大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 全面預(yù)算管理 P地產(chǎn)集團(tuán) 預(yù)算模式 預(yù)算體系

【摘要】：全面預(yù)算管理是企業(yè)內(nèi)部管理控制的一種主要方法,也是一種全方位的現(xiàn)代管理模式。以研究和推動(dòng)我國(guó)房地產(chǎn)行業(yè)全面預(yù)算和管理為目的,本文以戰(zhàn)略理論為邏輯起點(diǎn),在全面預(yù)算管理基本理論知識(shí)的基礎(chǔ)上,結(jié)合房地產(chǎn)企業(yè)特殊實(shí)際,對(duì)房地產(chǎn)企業(yè)全面預(yù)算管理的應(yīng)用背景、模式選擇、基本體系及實(shí)踐應(yīng)用等多方面進(jìn)行深入探討。考慮到不同的房地產(chǎn)企業(yè)存在于不同的社會(huì)環(huán)境之中,與外界進(jìn)行信息的交換,受著客觀環(huán)境的影響,作者只是探討和提出一般的全面預(yù)算管理模式。本文對(duì)全面預(yù)算管理的國(guó)內(nèi)外研究成果和相關(guān)理論進(jìn)行了綜述,并從契約經(jīng)濟(jì)學(xué)、管理學(xué)的兩種角度展開對(duì)企業(yè)進(jìn)行了解讀。重點(diǎn)對(duì)全面預(yù)算管理的本質(zhì)進(jìn)行了探討,并認(rèn)為全面預(yù)算管理本質(zhì)上是一種企業(yè)的契約,委托者和代理者對(duì)各自的權(quán)利和責(zé)任進(jìn)行了約定,并根據(jù)履約情況進(jìn)行考評(píng),以此彰顯全面預(yù)算管理的現(xiàn)實(shí)意義�；谏鲜隼碚撗芯�,本文介紹了P地產(chǎn)集團(tuán)的基本背景,剖析了P地產(chǎn)集團(tuán)全面預(yù)算管理存在的問(wèn)題,并結(jié)合房地產(chǎn)行業(yè)特點(diǎn),提出了P地產(chǎn)集團(tuán)全面預(yù)算管理的基本模式和基本體系及其實(shí)踐應(yīng)用,藉此為行業(yè)全面預(yù)算管理的應(yīng)用提供參考。同時(shí),管理無(wú)止境,本文也建設(shè)性提出了進(jìn)一步完善全面預(yù)算管理的對(duì)策措施和保障全面預(yù)算管理成功實(shí)施的幾個(gè)關(guān)鍵因素。從各章邏輯來(lái)看,大致按照以下的思路：第一章緒論。第二章重點(diǎn)從管理學(xué)角度來(lái)認(rèn)識(shí)企業(yè)和全面預(yù)算管理的相關(guān)理論。這既加深了對(duì)全面預(yù)算管理的認(rèn)識(shí)又為后面解決問(wèn)題提供了理論依據(jù)。第三章對(duì)P地產(chǎn)集團(tuán)現(xiàn)狀進(jìn)行了分析,并指出了其在全面預(yù)算管理方面存在的問(wèn)題。第四章在全面分析P地產(chǎn)集團(tuán)實(shí)施全面預(yù)算管理的背景、面臨的挑戰(zhàn)和意義的基礎(chǔ)上,分析了P地產(chǎn)集團(tuán)實(shí)施全面預(yù)算管理的基本模式和基本體系。第五章結(jié)合應(yīng)用實(shí)際提出進(jìn)一步完善P地產(chǎn)集團(tuán)實(shí)施全面預(yù)算管理的基本思路和保障全面預(yù)算管理成功實(shí)施的幾個(gè)關(guān)鍵因素。
[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.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

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