本文關鍵詞：P地產集團全面預算管理應用研究　出處：《天津大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 全面預算管理 P地產集團 預算模式 預算體系

【摘要】：全面預算管理是企業(yè)內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。以研究和推動我國房地產行業(yè)全面預算和管理為目的,本文以戰(zhàn)略理論為邏輯起點,在全面預算管理基本理論知識的基礎上,結合房地產企業(yè)特殊實際,對房地產企業(yè)全面預算管理的應用背景、模式選擇、基本體系及實踐應用等多方面進行深入探討�？紤]到不同的房地產企業(yè)存在于不同的社會環(huán)境之中,與外界進行信息的交換,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算管理模式。本文對全面預算管理的國內外研究成果和相關理論進行了綜述,并從契約經(jīng)濟學、管理學的兩種角度展開對企業(yè)進行了解讀。重點對全面預算管理的本質進行了探討,并認為全面預算管理本質上是一種企業(yè)的契約,委托者和代理者對各自的權利和責任進行了約定,并根據(jù)履約情況進行考評,以此彰顯全面預算管理的現(xiàn)實意義。基于上述理論研究,本文介紹了P地產集團的基本背景,剖析了P地產集團全面預算管理存在的問題,并結合房地產行業(yè)特點,提出了P地產集團全面預算管理的基本模式和基本體系及其實踐應用,藉此為行業(yè)全面預算管理的應用提供參考。同時,管理無止境,本文也建設性提出了進一步完善全面預算管理的對策措施和保障全面預算管理成功實施的幾個關鍵因素。從各章邏輯來看,大致按照以下的思路：第一章緒論。第二章重點從管理學角度來認識企業(yè)和全面預算管理的相關理論。這既加深了對全面預算管理的認識又為后面解決問題提供了理論依據(jù)。第三章對P地產集團現(xiàn)狀進行了分析,并指出了其在全面預算管理方面存在的問題。第四章在全面分析P地產集團實施全面預算管理的背景、面臨的挑戰(zhàn)和意義的基礎上,分析了P地產集團實施全面預算管理的基本模式和基本體系。第五章結合應用實際提出進一步完善P地產集團實施全面預算管理的基本思路和保障全面預算管理成功實施的幾個關鍵因素。
[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.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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