Study On Improvement Of Comprehensive Budget Management Of Huayu Real Estate Company

Budget management began in the United States in the late 19 th century and was introduced into China in the 1980 s.With the development of market economy,comprehensive budget management has been widely used in China.Comprehensive budget management is based on the company's strategy to determine short-term business objectives,and through a series of procedures,the business process is planned,organized,coordinated and controlled to achieve the preset goals.Comprehensive budget management promotes the use of resources by enterprises and promotes the realization of strategic goals.The high profits and special product attributes of the real estate industry have made it a hot investment,which has led to the continuous rise in house prices over the years.In order to stabilize the housing price,the state has taken some regulatory measures to the real estate industry,such as purchase restriction,loan restriction and tax adjustment.For real estate enterprises,comprehensive budget management is not only the key to reduce costs and improve market competitiveness,but also an essential tool to efficiently plan resources and achieve strategic goals.This paper uses the case analysis method to select the state-owned enterprise Huayu real estate company as the object,and improve its comprehensive budget management.Based on a large number of reading budget management related literatures,this paper focuses on the analysis of Huayu company's comprehensive budget management from the perspective of organizational structure and process system based on relevant data obtained from field research.This paper proposes that the management organization system is not perfect,the budget preparation process lacks adequate communication,the budgeting method of cost and expense is unscientific,the budget adjustment system is relatively broad,the effective supervision of the budget execution process is lacking,the budget evaluation is weak,and the budget incentive method is too single and give the corresponding specific recommendations.The purpose of this paper is to provide a reference for the optimization of comprehensive budget management for other companies in the same industry through case studies of Huayu real estate companies,and to provide new inspiration for relevant theoretical research on how to strengthen the flexibility of comprehensive budget management.