| The housing system reform in 1998 established the market dominant position of commercial housing.By 2018,after 20 years of development,the investment in real estate development in China will be 12,026.4 billion yuan,an increase of 33.59 times over that of 358 billion yuan in 1998,with an average annual growth rate of 19.21%.The rapid development of the real estate industry has brought the excess profits of the whole industry,along with the gross and barbaric growth of the whole industry,which has also given birth to the short-sighted concept of "focusing on broadening sources of income and neglecting to reduce expenditure of real estate enterprises,resulting in relatively backward internal management level of the domestic real estate enterprises.In 2017,the high-level positioning of "The house is for living,not for speculation" in real estate has established the keynote of future development of real estate.Vanke,the leading real estate company,shouted "Live on" further demonstrates that the intensification of competition in the real estate market and the era of low profit in the real estate have come.With the change of macro environment and industry environment,the practice that real estate industry depends on rising house prices to maintain rising performance will be completely changed.It is an inevitable choice for real estate enterprises to strengthen their internal and external management and take a connotative development path.Comprehensive budget management is an effective management method based on the survival and development of enterprises in complex environment.This article uses the theory of comprehensive budget management to diagnose the comprehensive budget management of ZH Real Estate Company,mainly including the design,compilation,implementation and control of comprehensive budget management system,analysis and adjustment,assessment and incentive of the key elements of theory,combined with ZH Real Estate Company's comprehensive budget management status and practical research.This article takes ZH Real Estate Company and its W project as an example to discuss and analyze the current situation and problems of the company's comprehensive budget management and project budget management.In view of the situation the company has not reached the strategic expectations since its establishment,combined with the problems revealed by the post-evaluation of W project: the project planning timeline is out of control,the cost,tax and fee are over-budgeted,and the project operation is not yet completed,the paper analyzes the causes of its occurrence,and puts forward suggestions for the improvement of the company's comprehensive budget management system.The focal points are focusing on the effective matching of the strategic objectives,annual objectives and project objectives of the comprehensive budget management objective system,combing the preparation of project budget and the formation of budget objectives from the perspective of cost planning,improving the control of planning nodes,dynamic cost control,tax risk management and other aspects in the process of comprehensive budget implementation,and establishing a suitable budget analysis and control for the real estate industry.Finally,the paper puts forward the optimization ideas and improvement plans for the overall budget performance system from the aspects of project budget evaluation and incentives.The study in this article is based on the characteristics of real estate industry and the practices of benchmarking enterprises in China,puts forward the idea of combining project budget management with comprehensive budget management,expands the scope of comprehensive budget management of real estate enterprises,and has a reference significance for the implementation of comprehensive budget management of real estate enterprises. |
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