Research On S Real Estate Project's Budget Preparation Of YIDA

Budget management is that, by prejudging, forecasting and planning operating results and financial performance comprehensively, sufficiently and systemically, allocating enterprise resources reasonably, monitoring the execution of the budget, analyzing the difference between budget and the actual completion constantly, makes the enterprise business run better, helps managers improve the efficiency of enterprise management, and helps them to achieve strategic goals to the greatest extent.The quality of budgeting determines the accuracy of budgetary data, and represents the ability of budget management. Dalian Yida Group is recognized as a leader of local real estate industry, practicing the development of real industry for over 30 years. This thesis is going to explore an program to improve the management capability of during the whole process of project development, by taking a real estate project under Yida Group as a research object, through analyzing the situation of its project budget, finding out the main problems that exist in the budgeting process, presenting proposals for improvement.There are three parts:Firstly, this thesis elaborates the backgrounds and the objectives of research, and the related theory, and introduces the content and the method of the research, laying the foundation of former study.Secondly, basing on the analysis of the market conditions of real estate, this thesis is intent to introduce the basic situations of the project including the backgrounds, natural environment, index of construction and estimates of investment of the company, formulate the budgeting model, preparation processes and preparation methods of the project in details, and show out the problems of the budgeting of the project meanwhile analyzing them systemically.Finally, a series of advices for the improvement of project budgeting are proposed, including using contract planning to refine the basis of cost budget preparation, using fixed-based budgeting to prepare the fixed overhead costs, using zero-based budgeting to prepare the variable costs, which improve the budget preparation of administrative expenses, adding key index such as selling-out rate, cost usage rate, cost-effectiveness to analyze the pre-contrast of selling expenses in depth, using scroll budget to prepare all the budget targets, to achieve dynamic control of the project budget management during the whole process.