本文選題：房地產(chǎn)　切入點：全面預算管理　出處：《湘潭大學》2014年碩士論文

【摘要】：全面預算管理理論自誕生以來，就被國外大中型企業(yè)所運用，并在實施過程中取得了較好的經(jīng)濟效益。全面預算管理是指企業(yè)在其戰(zhàn)略目標的指導下，對其未來的經(jīng)營活動及相應的財務結(jié)果進行全面且詳盡的預測和籌劃，并通過對過程的管理來確保企業(yè)的財務成果和實際經(jīng)營達到預期的目標。全面預算管理在我國具有廣泛的應用前景，對于規(guī)范和提升企業(yè)的管理具有重要的現(xiàn)實意義。 從20世紀90年代至今，是我國房地產(chǎn)從興起到逐漸成熟完善的過程，隨著近幾年我國經(jīng)濟高速增長和國家政策的支持，房地產(chǎn)行業(yè)又出現(xiàn)了新一輪的高速增長，占固定資產(chǎn)投資總額的比重也越來越高。但同時，房地產(chǎn)企業(yè)之間的競爭也愈發(fā)激烈，且多年高速發(fā)展的背后所遺留的內(nèi)部運營方面也制約著房企追求更高的目標。因此，，房地產(chǎn)企業(yè)要思考何如從管理中出效益顯得尤為重要，而全面預算作為現(xiàn)代企業(yè)的一種綜合管理工具，將是提升房企軟實力突破現(xiàn)有管理瓶頸的良藥。 本文從全面預算管理理論概要入手，重點分析SMT房地產(chǎn)企業(yè)實施全面預算管理的環(huán)境和現(xiàn)狀，總結(jié)該企業(yè)全面預算管理存在的問題并對全面預算管理的優(yōu)化方案進行優(yōu)化設計，從預算組織的建立、預算目標的確定、預算編制、執(zhí)行控制和分析以及考核者幾個方面來詳盡論述SMT房地產(chǎn)企業(yè)全面預算管理優(yōu)化方案的實施，進而幫助企業(yè)實現(xiàn)精細化管理，最終實現(xiàn)其戰(zhàn)略目標。
[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.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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