The Case Study Of Strategy-oriented Total Budget Management In D Real Estate Company

Since 1990s,China's real estate industry began to rise and develop rapidly,has now become one of the pillars of the national economy,stimulating the growth of the national economy.The improvement of the socialist market economic system has led the real estate industry to become more standardized and mature,and the industry is becoming more and more competitive.By the policy to suppress the impact of small and medium-sized real estate development enterprises in the capital chain risk exposure undoubtedly,industry concentration has a clear upward trend,which indicates that the real estate enterprise crowded era is coming.At the same time,the real estate industry has the characteristics of large investment amount,long development cycle,easy capital and great influence by the external environment.At present,China's real estate industry is facing the adjustment of the policy and the increasingly competitive market environment,It is of great practical significance to study the management tools to improve the soft power of large-scale real estate enterprises to break through the existing management bottlenecks.And total budget management is one of the important control tools to reduce the operational risk and ensure the safe operation of capital,so to design a set of strategic-oriented total budget management for real estate companies to strengthen the fine management and standardization of management are of great significance.Based on this,this paper adopts the case study method and chooses D Real Estate Company as the research object.First of all,this paper combs the relevant literatures of budget management and reviews it,briefly introduces the theories of total budget management,strategic management and balanced scorecard,and expounds the application of BSC as the link between corporate strategy and total budget management.Secondly,the status of the real estate industry is briefly analyzed,the general situation of D Real Estate Company is introduced,and the present situation and problems of D Real Estate Company's total budget management are expounded.At the same time,the author analyzes the current situation of D Real Estate Company.Finally,based on the strategic development of the case company,As a tool to connect the corporate strategy with the total budget management,the scorecard reconstructed the budget organization system,the budget target system,the budgeting system,the budget execution and adjustment system,the budget monitoring system and the budget evaluation and incentive system.The preparatory work required before the implementation of the system,the implementation of the implementation of the key points,as well as possible obstacles and safeguards.As discussed above,I hope that through the newly designed strategy-oriented total budget management system to allow D Real Estate Company to fully understand its external threats,and to use its current development opportunities,give full play to their own internal advantages,weakening the disadvantage to the company.To solve the problems in operation of the original budget management.The total budget management to play a role in the rational allocation of resources within the company to achieve the balance of funds between projects.At the same time,it can provide practical reference for the same type of enterprises.