Research On Management Control System Based On Strategic Orientation

China's real estate investment market has experienced rapid growth in the early period of policy support,and its development has gradually reached a low point under the increasingly strict macro-control of the government.From 2017 to now,with the pilot project of collective rental housing being carried out across the country,the simultaneous promotion of rental and purchase,and the implementation of measures to limit purchase and loan,the environmental uncertainty in the development of the real estate industry has been further improved,and the competition has become more fierce,leading to the increase of risks of enterprise management decisions and control.From the perspective of long-term development,in the current overall external market environment,the competition between enterprises is mainly the competition of strategy,and the choice of competitive strategy is a positive way to deal with the environmental uncertainty.Under a certain competitive strategy,the competitive ability of an enterprise depends largely on its execution ability,which directly determines the execution result of the strategy.Therefore,execution is the key factor in the process of strategy implementation.If an enterprise wants to enhance its executive power,it must rely on standardized management and control system.As an effective means to implement the enterprise strategy quantitatively,the management control system plays an important role in dealing with the environmental uncertainty.According to the research of contingency theory,it is found that there is a contingency relationship between strategy and management control system,that is,enterprise strategy affects the construction and operation of management control system.In turn,the operation results of management control system give reverse feedback to enterprise strategy and affect the adjustment of strategy.The enterprise's competitive strategy,management control system and a series of management methods and corresponding control measures must be able to adapt to the current constantly changing competitive environment,in order to lay the foundation for the long-term stable development of the enterprise.In such background,the development of the industry in the past the extensive management pattern,has apparently can't meet the needs of the current real estate investment environment,therefore,in the way of transformation and upgrading of the real estate investment,more and more real estate investment companies pay more attention to the use of management control system,strict implementation of the corresponding control measures,to standardize enterprise management,better prevent investment risks,improve the comprehensive competitiveness of the enterprise.In this paper,A investment company,which has been focusing on real estate project investment,is selected as the case object and the project investment management control system of A investment company is taken as the research object to analyze the specific use of the management control system in the enterprise and the impact of the implementation of strategic orientation.Based on the management and control theory,strategic management theory,contingency theory and other relevant basic theories,this paper analyzes and combines the research results of domestic and foreign scholars in this field,and finally puts forward the theoretical research framework of the strategic management and control system in the real estate project investment management and control.Based on the theoretical framework of A company's project investment management and control system are analyzed in detail,mainly includes the investment of the company's strategy is how to guide the management control system,the construction of A management control system in the process of using specific control methods and control means what,made what kind of result,have what kind of feedback effects on strategy.In theoretical analysis and case company,on the basis of practical application,this paper sums up some investment company investment management support measures of the control system of the project: management support,organization structure adjustment and personnel,the technical and financial support,the enterprise culture construction,finally this paper come to the conclusion: enterprises to establish a distinctive management control system,and corporate strategy and control system can be adapted.Moreover,the project investment management and control system has also achieved good results in the practice of investment companies--the improvement of business performance,the realization of strategic objectives,the improvement of customer satisfaction and market share,and the formation of the company's management and control system and culture.The research results of this paper are expected to further promote the use of the management and control system in the real estate investment industry,strengthen the role of strategic guidance,and play a certain reference significance in this kind of research.