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论文编号：	2496
作者编号：	2220080644
上传时间：	2010/6/10 23:10:05
中文题目：	基于Y地产公司预算目标制定与分解的研究
英文题目：	The Research on Formulation and Resolution of Budget Target on Real Estate Company Y
指导老师：	刘志远
中文关键字：	预算目标;制定与分解;房地产
英文关键字：	budget target;formulation and resolution;real estate
中文摘要：	企业预算管理是管理会计中涉及最广泛的一个分支，它的本质是在市场经济的环境下企业内部的计划管理，在企业战略目标的指导下，协调内部管理体系，使得企业所有职能部门的子目标与企业的整体目标一致，最大程度地降低多层代理制度下累计代理成本。其中，企业预算目标作为整个预算管理的起点，是预算执行的指导方向，业绩评价的标准，在预算管理中发挥着重要的作用。预算目标确定过程是各责任中心和员工与企业之间相互沟通协调的过程，在这一过程中，企业内部个体和企业整体的利益都考虑进去了，它将企业目标具体化，数量化，使各责任中心和员工明确应该承担的责任、其在企业经营中所处的位置和所起的作用；同时，预算目标还为评价责任中心和员工提供了合理、科学的依据，能够调动员工的积极性，激励员工共同努力，确保企业目标的最终实现。 鉴于预算目标在现代企业中的重要性，本文选择了“预算目标的制定与分解”这一课题，笔者拟从预算目标制定与分解的相关理论出发，结合房地产行业的特点和房地产公司跨区域发展战略，论述了Y地产公司如何进行预算目标的合理制定与分解，以最大限度的保障预算目标的实现。
英文摘要：	Budget management is an important part of management accounting，In the condition of market economy, the internal planning and management system of a company, which is subject to the guidance of company strategic target, is used to coordinate internal management system to ensure that the sub-targets of responsible department are in congruence of the company target, and meanwhile minimizes the cost of multi-level agency. As a starting point of budget management, the target of company budget is an implementation guideline for the whole process, and also plays an important role in creating a linkage between company target and carrying out of budget. The formulation of budget target is a trade-off process among individuals, responsibility centers and company. During the process, the interests of individuals and the whole organization have been taken into account. It quantifies the company targets into details, which makes responsibility centers and individuals clear about their liabilities, positions and functions they have in the operation of an organization. Meanwhile, budget target could also provide rational and scientific bases for assessing the performance of responsibility centers and individuals. It could also motivate staff to work hard together to ensure the realization of company target. Considering the important role of budget target in the modern company, the paper chose " Formulation and Resolution of Company Budget Target" the subject, the author proposed the theory, combining the characteristics of the real estate and real estate company across the region development strategy, discusses real estate company Y how to make budget target formulate and resolute more reasonable in order to maximize the achievement of budget target.
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