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论文编号：	13289
作者编号：	2320190617
上传时间：	2022/6/10 10:30:17
中文题目：	L房地产公司管理层绩效考核优化研究
英文题目：	Research on the optimization of management performance appraisal in real estate agency L
指导老师：	薛有志
中文关键字：	房地产调控；盈利指标；考核体系；经营效益
英文关键字：	Real estate regulation; Profit indicators; Assessment system; Operating efficiency
中文摘要：	在“房住不炒”的房地产调控总基调的指导下，相关部门相继出台了本轮房地产调控的政策措施，包括“三道红线”和各地的限购限价政策，概论房地产调控始于2015年底“房住不炒”总基调的提出，至2021年底国家层面房地产调控政策一直未出现松动迹象，一个突出特点就是国家下定决心去除房产的金融属性，让其回归其应有的居住属性。在此背景下，以往靠高周转、快去化、重规模、轻效益和不断加大财务杠杆的模式已经面临着很大的经营压力。随着国家有关部门对房地产行业调控的深化升级,房地产开发企业迎来前所未有的经营压力，一方面受“三道红线”政策影响，房地差企业融资越来越难，另一方面受市场预期下降的影响，房地产企业的销售回款也越来越差，这两个方面的因素严重影响了房地产开发企业的现金流压力。L公司经过多年的战略转型和业务调整，于2010年前后确定了以房地产为主营业务的经营版图。在当前国家对房地产行业调控的宏观背景下，L公司经营的现金流压力也越来越大。而作为公司的核心经营层，本论文研究的L公司项目公司管理层仍存在着比较严重的重规模、轻效益的思想，还没有认识到公司当前经营的巨大压力，在项目开发建设过程中，对影响项目利润的工作把控的仍然不够严格，为此，要想最大限度缓解该问题，需要对公司管理层绩效考核体系进行相应的优化，通过对管理层绩效考核体系的优化来督促管理层提高对公司盈利性指标的重视程度。 该论文通过对常用的管理层绩效考核工具进行归纳总结，并对房地产行业内优秀企业的管理层绩效考核办法和考核体系进行了归纳总结，将房地产企业常用的考核模式归纳为结果导向型考核体系、关键事件导向型考核体系、基于比较排名考核体系等三类常用的考核模式，通过对上述绩效考核工具和行业内优秀企业的绩效考核模式分析，为下一步优化完善L公司管理层绩效考核体系提供了有益的借鉴。同时结合L公司自身的发展状况和公司目前正在使用的管理层绩效考核体系的演变过程，找出了L公司现行的管理层绩效考核体系存在的问题并深入分析了造成这些问题的深层次原因。论文有针对性的对公司的管理层绩效考核体系进行了优化，首先是明确考核依据和指导思想，确保优化工作符合公司当前面临的形势任务。然后对管理层考核的指标进行了明确，将考核指标主要分为两大类，一是专业类考核指标，主要针对一线业务部门及其分管领导，另一类是二线支持类部门及其分管领导，确保所有的考核指标都围绕提升项目的盈利能力和利润水平。再然后，制定了配套的管理层绩效考核的工作方案，包括考核工作的组织方案、考核结果的应用方案以及配套的激励措施。最后，为确保管理层考核优化工作顺利进行，制定了实施管理层绩效考核体系优化工作的保障措施，一是绩效管理组织机构的支持，包括，在集团层面成立主要负责人牵头的工作体系、充分借鉴行业优秀企业的经验、建立常态化绩效考核工作体系等；二是明确了相关工作体系对管理层绩效考核优化工作的支持，包括引入外部咨询机构提供专业支持、计划管理体系的支持、预算管理体系的支持、企业文化体系的支持等；三是建立绩效管理信息系统，包括绩效管理信息系统的设计、功能版块设置、系统选择等，最大程度保障管理层绩效考核优化工作的公平性、公开性，确保L公司管理层考核优化工作顺利实施。 本研究在充分分析研究对象和研究背景的前提下，对L公司现行的管理现状和管理层考核体系进行了分析评价。本次研究的研究对象为从事房地产行业的代表L公司，在当下的宏观经济背景和行业调控政策的双重作用下，L公司面临的资金压力问题是一个较为普遍的现象。在分析了L公司发展的历程和现在的管理现状后，找出了L公司管理层考核存在的问题并对原因进行了剖析。特别强调L公司现行考核体系造成的各级管理人员对利润指标不够重视的问题，一定程度上造成了公司各级管理人员重规模轻效益的管理模式，间接造成了公司资金压力越来越大，如不调整现行的考核体系，引导各级管理人员对盈利指标给予足够的重视，将造成公司经营压力越来越大的局面。本文通篇围绕为L公司管理层打造利润指标导向的考核体系为出发点，从理论出发配合举例说明和问题剖析，逐步发掘造成L公司经营压力的原因中与考核体系相关的因素，通过打造利润指标导向的考核体系，自上而下的形成各层级管理人员高度重视盈利指标的局面，公司不仅要规模，更要通过良好的效益良性的推动规模的壮大。同时，为确保考核体系的有效落地，配合相应的保障措施和激励措施，确保考核体系高质量发挥其应有的作用。上述研究过程和研究方法对于同行业甚至是对面临现金流压力较大的其他行业企业，具有一定的参考借鉴意义。
英文摘要：	Under the guidance of the general tone of real estate regulation and control of "housing without speculation", relevant departments have successively issued policies and measures for this round of real estate regulation and control, including the "three red lines" and local purchase and price restriction policies. Introduction to real estate regulation and control began with the proposal of the general tone of "housing without speculation" at the end of 2015, and there has been no sign of loosening of national real estate regulation and control policies by the end of 2021, A prominent feature is that the state is determined to remove the financial attribute of real estate and return it to its due residential attribute. In this context, the previous model of relying on high turnover, rapid decentralization, focusing on scale, neglecting efficiency and increasing financial leverage has faced great business pressure. With the deepening and upgrading of the regulation of the real estate industry by relevant national departments, real estate development enterprises have ushered in unprecedented operating pressure. On the one hand, affected by the "three red lines" policy, it is more and more difficult for real estate enterprises to finance. On the other hand, affected by the decline of market expectations, the sales collection of real estate enterprises is also getting worse and worse. These two factors have seriously affected the cash flow pressure of real estate development enterprises. After years of strategic transformation and business adjustment, L company determined the business territory with real estate as the main business around 2010. Under the current macro-control of the real estate industry, the cash flow pressure of L company is also increasing. As the core management of the company, the management of the project company of L company studied in this paper still has a serious idea of emphasizing scale and neglecting benefits, and has not realized the huge pressure of the company's current operation. In the process of project development and construction, the control over the work affecting the project profit is still not strict enough. Therefore, in order to alleviate this problem to the greatest extent, it is necessary to optimize the performance appraisal system of the company's management, Through the optimization of the management performance appraisal system, urge the management to pay more attention to the profitability index of the company. This paper summarizes the commonly used management performance appraisal tools, the management performance appraisal methods and appraisal systems of excellent enterprises in the real estate industry, and summarizes the commonly used appraisal modes of real estate enterprises into three common appraisal modes: result oriented appraisal system, key event oriented appraisal system and comparison ranking based appraisal system, Through the analysis of the above performance appraisal tools and the performance appraisal mode of excellent enterprises in the industry, it provides a useful reference for the next step to optimize and improve the management performance appraisal system of L company. At the same time, combined with the development of L company and the evolution process of the management performance appraisal system currently used by the company, this paper finds out the problems existing in the current management performance appraisal system of L company, and deeply analyzes the deep-seated causes of these problems. This paper optimizes the management performance appraisal system of the company. First, clarify the appraisal basis and guiding ideology to ensure that the optimization work is in line with the current situation and tasks of the company. Then it defines the assessment indicators of the management, and divides the assessment indicators into two categories: one is the professional assessment indicators, which are mainly aimed at the front-line business departments and their leaders in charge, and the other is the second-line support departments and their leaders in charge, so as to ensure that all assessment indicators focus on improving the profitability and profit level of the project. Then, it formulates the supporting work plan of management performance appraisal, including the organization plan of appraisal work, the application plan of appraisal results and supporting incentive measures. Finally, in order to ensure the smooth progress of the optimization of the management evaluation, the safeguard measures for the implementation of the optimization of the management performance evaluation system are formulated. First, the support of the performance management organization, including the establishment of a work system led by the main person in charge at the group level, fully learning from the experience of excellent enterprises in the industry, and the establishment of a normalized performance evaluation system; Second, it defines the support of relevant work systems for the optimization of management performance appraisal, including the introduction of external consulting institutions to provide professional support, the support of plan management system, the support of budget management system, the support of corporate culture system, etc; Third, establish a performance management information system, including the design of the performance management information system, the setting of functional sections, system selection, etc., so as to ensure the fairness and openness of the management performance appraisal optimization work to the greatest extent, and ensure the smooth implementation of the management appraisal optimization work of L Company. On the premise of fully analyzing the research object and research background, this study analyzes and evaluates the current management status and management assessment system of L company. The research object of this study is the representative L company engaged in the real estate industry. Under the dual role of the current macroeconomic background and industrial regulation policies, the capital pressure faced by L company is a common phenomenon. After analyzing the development process and current management status of L company, this paper finds out the problems existing in the management assessment of L company and analyzes the reasons. In particular, it emphasizes the problem that the managers at all levels do not pay enough attention to the profit index caused by the current assessment system of L company, which has caused the management mode that the managers at all levels pay more attention to scale than efficiency to a certain extent, and indirectly caused the increasing capital pressure of the company. If the current assessment system is not adjusted and the managers at all levels are guided to pay enough attention to the profit index, it will cause the situation of increasing business pressure of the company. This paper focuses on building a profit index oriented assessment system for the management of L company as the starting point, starts from theory, cooperates with examples and problem analysis, and gradually explores the factors related to the assessment system in the causes of the operation pressure of L company. By building a profit index oriented assessment system, managers at all levels attach great importance to profit indicators from top to bottom. The company not only needs scale, We should promote the expansion of the scale through good benefits. At the same time, in order to ensure the effective implementation of the assessment system, cooperate with corresponding safeguard measures and incentive measures to ensure the high quality of the assessment system and play its due role. The above research process and research methods have certain reference significance for the same industry and even for enterprises in other industries facing greater cash flow pressure.
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