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论文编号：	12114
作者编号：	2320180813
上传时间：	2020/12/12 0:42:06
中文题目：	SC公司房地产项目预算管理优化研究
英文题目：	Research on the Optimization of Budget Management of Company SC’s Real Estate Project
指导老师：	郝臣
中文关键字：	房地产项目；预算优化；管理提升
英文关键字：	Real Estate Project；Budget Optimization；Management Promotion
中文摘要：	预算管理理论和实践的不断发展，是中国改革开放以来的一大特征和中国企业成长与进步的重要动力。21世纪以来，房地产企业迅速发展，成为经济发展的重要驱动力。通过科学、务实的预算体系，推动房地产企业的项目管理和运营，进而提升企业价值，是很多房地产企业选择和采用的管理手段。SC公司的房地产项目预算管理就是例证。 本文通过对SC公司房地产项目现阶段的预算管理进行研究，在提出其预算管理中存在的实质性问题的基础上，旨在分析问题成因，借鉴国内外最新的理论研究成果，进而总结预算管理优化的具体办法与措施。本文着重于房地产项目的运营预算，更微观，更切合实际，在具体分析中以SC公司Y房地产项目为重点案例，以点带面，以小见大；同时，强调数据分析和财务指标在项目预算中的重要作用，注重预算管理的提升和发挥财务对于业务的指导意义，在预算管理的各个环节中突出预算编制和预算考核的优化，兼顾预算执行与控制的改进，力求对于我国房地产企业的项目管理起到一定的借鉴意义。本文采用了文献研究法、实地调研法和案例分析法等研究方法，结合行业的具体特点，对房地产项目的预算管理进行了深入分析。 通过研究与分析，文章认为，SC公司房地产项目预算管理的问题表现在全面预算的各个环节，并且项目预算与公司的预算管理也没有有效的联系和相互促进，其本质的原因在于缺乏统一的领导、项目初期阶段的预算无清晰的战略要求以及没有动态监测体系等。针对本质上的管理缺失，本文提出了“战略明晰、统一领导、动态监测”的优化原则，并以此为基础，通过项目预算各个环节的优化措施，以及预算管理组织结构的规范，详细阐述了预算管理的整体优化方案。本文的分析成果在逻辑上联系紧密，具备可行性，对于房地产企业的价值提升具备参考价值。
英文摘要：	The continuous development of budget management theory and practice is a major feature of China's economy with the reform and opening up, and an important driving force for the growth of Chinese enterprises. Since the 21st century, the real estate industry has gradually become an important industry in China's economy. Through the scientific and pragmatic budget system, real estate enterprises have promoted the project management and operation, and then enhanced the enterprise value, which is a management means that many real estate enterprises choose and adopt. Company SC's real estate project budget management is an example. This paper studies the budget management of company SC's real estate project at the present stage. On the basis of putting forward the substantive problems existing in the budget management, this paper aims to analyze the causes of the problems, and then summarize the specific methods and measures to optimize the budget management. This paper focuses on the operation budget of real estate projects, which is more microscopic and more practical, and in the specific analysis, Y real estate project of company SC is taken as the key case. At the same time, this paper emphasizes the important role of data analysis and financial indicators in the project budget, and highlights the optimization of budget preparation and budget assessment in the link of budget management, giving consideration to the improvement of budget implementation and control, which strives to act as a reference for the project management of real estate enterprises in China. In this paper, literature research method, field research method, case analysis method and other research methods are adopted. Combined with the specific characteristics of this industry, an in-depth real estate project budget management analysis was carried out. The conclusion is, the problems of budget management of company SC's real estate project are manifested in the aspects of budget preparation, implementation control and assessment, but the essential reason lies in the lack of unified leadership, the lack of clear strategic requirements and the lack of dynamic monitoring system. In? view of the management deficiency in essence, this paper puts forward the improvement principle of "clear strategy, unified leadership, dynamic monitoring" and elaborates a complete budget management improvement plan. The analysis results of this paper are logically closely related and feasible, which have reference value for the value improvement of real estate enterprises.
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