Tangshan Red Star Macalline Real Estate Development Company Based On Balanced Scecard Budget Management Research

Facing the rapidly developing economy and the increasingly complex domestic market economy environment,more and more enterprises begin to explore more scientific enterprise management methods to adapt to the changeable economic environment.Especially under the "two-way regulation" of the two sessions in 2017,China's property market has gradually entered the "new normal".In the face of the new normal opportunities and competitive market environment,real estate development enterprises how to from many competitors beckoning,situation development,is the problem that all companies need to consider.Comprehensive budget management is to plan as a whole within the company in the numerous management methods,human resources,sales,and other aspects of effective management means,just in the opportunities and challenges to solve real estate development industry two-way development problems under pressure.Real estate development enterprises is an important part of national economy,under the background of continuously strengthen the national macro-control,face the pressure from many,traditional budget management mode cannot meet the demand of real estate development enterprise management,need new breakthrough to optimize the traditional budget management,improve economic efficiency,speed up the transition from extensive management to fine management.And the balanced scorecard as an effective means of strategic management,to perfect the enterprise strategy and the combination of specific business objectives,to make up for the inadequacy of the traditional budget management,further implement the enterprise strategic objectives.Therefore,in this paper,based on the balanced scorecard of budget management,in order to integrate the advantages of the balanced scorecard and budget management,to overcome the shortcomings of the original budget management,improve enterprise's market competitiveness.This article through to the Tangshan Red Star Macalline Real estate development company,budget management,analyzes the present situation of the original budget management,points out the problems of the existing mainly includes:budget targets and strategic targets,budget enforcement,budget management division of labor is unknown,the lack of non-financial indicators for examination and assessment of the budget.After referring to a large number of core literature,this paper proposes a budget management design scheme based on balanced scorecard for specific problems.This design combines the advantages of balanced scorecard and budget management,which helps to make up for the deficiencies in traditional budget management.Tangshan Red Star Macalline Real estate development company budget management optimization design,completed the budget and the perfect combination of the balanced scorecard,by applying the results found that the combination of complementary advantages,to avoid strong points,and its application effect is proved the feasibility and necessity of the combination,the research results can provide some reference for other enterprises.