本文關(guān)鍵詞： 房地產(chǎn) 全面預(yù)算 -體系構(gòu)建 組織績效　出處：《內(nèi)蒙古大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：全面預(yù)算管理起源于20世紀(jì)初的西方資本主義國家,經(jīng)過多年理論和實(shí)踐的探索,現(xiàn)已經(jīng)成為國際先進(jìn)企業(yè)重要的管理工具,它對(duì)企業(yè)資源的整合、內(nèi)控的完善都起到了巨大的推動(dòng)作用。 近些年來,由于我國經(jīng)濟(jì)領(lǐng)域的改革力度加大,使得房地產(chǎn)企業(yè)的經(jīng)濟(jì)增長速度大大提高。但是由于房地產(chǎn)行業(yè)自身的特點(diǎn),使得各個(gè)企業(yè)主體之間的競(jìng)爭(zhēng)不斷加劇,土地等資源的使用效率較低,再加之我國的房地產(chǎn)企業(yè)內(nèi)部管理體系的不健全,使得管理模式較為粗放,長此以往,必將影響企業(yè)的可持續(xù)發(fā)展能力。因此,實(shí)施精細(xì)化管理、引入全面預(yù)算對(duì)企業(yè)的發(fā)展至關(guān)重要。 本文以滿世房地產(chǎn)為研究對(duì)象,對(duì)全面預(yù)算管理體系的各個(gè)環(huán)節(jié)進(jìn)行了全面的分析并提出了相應(yīng)的改進(jìn)意見,包括對(duì)預(yù)算組織架構(gòu)的建立、預(yù)算目標(biāo)的確定、預(yù)算的執(zhí)行、考核、監(jiān)督等各個(gè)模塊進(jìn)行詳細(xì)論證,并提出全面預(yù)算和戰(zhàn)略管理相結(jié)合,引入平衡計(jì)分卡和KPI指標(biāo)幫助企業(yè)建立考核體系。希望對(duì)滿世房地產(chǎn)的研究能夠?qū)ζ渌康禺a(chǎn)企業(yè)起到一定的幫助。
[Abstract]:The comprehensive budget management originated in the western capitalist countries at the beginning of 20th century. After many years of theoretical and practical exploration, it has become an important management tool for the international advanced enterprises, which integrates the enterprise resources. The improvement of internal control has played a huge role in promoting. In recent years, the economic growth rate of real estate enterprises has been greatly improved because of the intensive economic reform in China, but due to the characteristics of the real estate industry itself. As a result, the competition between the main bodies of various enterprises is intensified, the use of resources such as land is low, and the internal management system of real estate enterprises in China is not perfect, which makes the management model more extensive and long-term. Therefore, the implementation of fine management and the introduction of comprehensive budget are of great importance to the development of enterprises. This paper takes the whole world real estate as the research object, has carried on the comprehensive analysis to the overall budget management system each link and proposed the corresponding improvement opinion, including to the budget organization structure establishment, the budget goal determination. Budget implementation, assessment, supervision and other modules for detailed demonstration, and proposed a comprehensive budget and strategic management combined. The introduction of balanced scorecard and KPI index to help enterprises to establish an assessment system, hoping that the study of real estate can play a certain role in other real estate enterprises.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉秀麗;;房地產(chǎn)企業(yè)全面預(yù)算管理模式探討[J];才智;2009年13期

2 于亞楠;;完善全面預(yù)算管理應(yīng)注意的幾個(gè)問題[J];經(jīng)濟(jì)論壇;2007年20期

3 趙玉榮;曲春艷;;企業(yè)全面預(yù)算管理存在的問題及對(duì)策[J];經(jīng)濟(jì)師;2010年03期

4 于增彪,袁光華,劉桂英,邢如其;關(guān)于集團(tuán)公司預(yù)算管理系統(tǒng)的框架研究[J];會(huì)計(jì)研究;2004年08期

5 李福祥;;全面預(yù)算管理與ERP的有機(jī)結(jié)合[J];會(huì)計(jì)之友(下旬刊);2009年02期

6 姬春艷;;房地產(chǎn)企業(yè)全面預(yù)算體系構(gòu)建研究[J];商業(yè)時(shí)代;2011年17期

7 王彥;;我國中小企業(yè)預(yù)算管理的應(yīng)用及分析[J];西部財(cái)會(huì);2010年10期

8 吳彩云;;關(guān)于全面預(yù)算管理與企業(yè)戰(zhàn)略管理的探析[J];現(xiàn)代商業(yè);2011年29期

9 龔婕;;房地產(chǎn)企業(yè)全面預(yù)算管理在財(cái)務(wù)戰(zhàn)略中的運(yùn)用[J];中國房地產(chǎn)業(yè);2011年03期

10 陳天園;;房地產(chǎn)企業(yè)全面預(yù)算管理存在的問題及對(duì)策[J];浙江金融;2009年07期

相關(guān)博士學(xué)位論文 前1條

1 白寅;我國大型石油集團(tuán)預(yù)算管理的幾個(gè)關(guān)鍵問題研究[D];天津大學(xué);2009年

，

本文編號(hào)：1461615