浅谈玖天房地产公司预算管理存在的问题与分析 财务管理专业VIP专享VIP免费

浅谈玖天房地产公司预算管理存在的问题与分析摘要全面预算作为企业管理的一个重要工具，要结合企业战略规划和自身实际状况，结合各项目目标成本、动态成本，提高预算的实际操作系统的可控性，注重预算执行的分析、考核和奖惩，有利于全面预算发挥其应有的管理作用。房地产企业具有资金高度密集，精细化管理程度高、项目开发流程时间长、跨度大等特点，而且易受经济周期和宏观政策的影响，使其成本收入的波动性增加。此外，房地产企业涉及多项目运作，营销费用的弹性较大，成本费用分摊复杂，缺乏完整的预算指标体系，项目开工进度难以控制。工程预算在工程造价之中有着重要的地位,工程造价是否合理,很大程度上可以对一个公司的发展造成很大的影响。本文研究的是延安玖天房地产公司在工程预算方面存在的问题并进行深入分析，提出了相关对策，以提高玖天房地产公司的工程预算的管理水平,降低工程造价,更加有效的来控制玖天房地产公司的工程方面的成本，使玖天房地产公司有更好地发展。关键词：工程预算，工程造价，措施IntroductiontoninedaysbudgetmanagementandanalysisoftheproblemsexistingintherealestatecompanyABSTRACTTheoverallbudgetasanimportanttoolforenterprisemanagement,tointegratetheenterprisestrategicplanningandtheactualsituation,combinedwiththetargetcost,theprojectcostdynamic,improvecontrollabilityoftheactualoperatingsystemofthebudget,payattentiontotheimplementationofthebudgetanalysis,appraisalandreward,isconducivetothecomprehensivebudgetmanagementtoplayitsduerole.Therealestateenterpriseiscapitalintensive,thecharacteristicsoffinemanagementandahighdegreeofprojectdevelopmentprocess,longtimespan,andiseasilyaffectedbytheimpactoftheeconomiccycleandmacroeconomicpolicy,thecostincomevolatilityincreases.Inaddition,therealestatecompaniesinvolvedintheoperationofmultipleprojects,greaterflexibilityinmarketingcosts,costsharingcomplex,thelackofacompletebudgetindexsystem,theprojectisdifficulttocontroltheprogressoftheproject.Engineeringbudgetintheprojectcosthasanimportantposition,theprojectcostisreasonable,toalargeextentcanhaveagreatimpactonthedevelopmentofacompany.ThepurposeofthisresearchistoanalyzetheYananninerealestatecompanyintheprojectbudgetproblemsandputforwardcorrespondingcountermeasures,inordertoimprovetheninerealestatecompanyprojectbudgetmanagementlevel,reduceprojectcost,moreeffectivetocontroltheninerealestatecompany'sengineeringcost,theninerealestatecompanytohavebetterdevelopment.KEYWORDS：projectbudget，projectcost，measure目录1绪论..............................................................11.1研究背景.................................................11.2研究意义.................................................11.3理论概念.................................................21.3.1对比审核法.........................................21.3.2全面审核法.........................................21.3.3重点审核法.........................................21.3.4筛选审核法.........................................21.4公司简介.................................................22环境分析..........................................................32.1环境分析.................................................32.1.1国家宏观调控影响...................................32.1.2时代的不断发展.....................................32.2玖天房地产公司内部管理职能...............................33工程预算中出现的问题及原因........................................53.1施工单位财务报价高估冒算.................................53.1.1管理制度不完善.....................................53.1.2项目结...