Tsingtao Brewery Real Estate Holding CO.,Ltd.Comprehensive Budget Management System

Since reform and opening-up, China’s economic development has produced a great achievement, along with the unceasing improvement of market economic system, and more and more excellent enterprise was born, a large number of domestic enterprises to participate in the world to the international market competition process. This requires the enterprise management ability of their own to make pay more and more attention to. How in the brand construction and to strengthen the market at the same time, using modernized enterprise management, the core management ability of building, is the enterprise one of the key concernsSome room size enterprises more and more big, many enterprises become the inter-district multinational companies. Enterprise division more and more fine, level is more and more, to the enterprise management coordination brings certain difficulty. Enterprise capital operation amount is more and more big, the many enterprise the fund is a dynamic operation is a few, dozens of, investment amount is more and more big. The market demand change more and more quickly, cost more and more, expense control project more and more, increased difficulties. As countries implement more and more strict control policy, intensified competition, which requires the enterprise through effective management means to support. Budget management as a management means has developed very long period, the total budget management as a modern management has made a dramatic development. Since2000, the comprehensive budget management as the enterprise’s important management method in many domestic companies begin to carry out, but there still exist many problems, and foreign company far. Especially in a real estate enterprise by the rapid development of the gold period after, national regulators intensified, the enterprise environment gradually become difficult, industry will face shuffle, how to spend the difficulty is the biggest problems facing the real estate enterprise.In the circumstances, real estate enterprise relying on traditional business philosophy is very difficult to grow, but increases the risk of the enterprise was eliminated, inevitably introduced a more advanced management system, a comprehensive budget management. Real estate enterprise for the sake of development must establish their own budget management system, in order to control costs, make products more competitive or a greater profit space.Comprehensive budget management system established by the board of directors and the company for decision-making group leadership to standing body-budget management office for the budget management core organization. Budget management procedure by bottom-up type optimization for up and down the combined type; In the budgeting and the method of using a fixed budget, the zero-base budget; In the process of implementing, according to the actual situation of business all kinds of budget data needs to make appropriate adjustments, by general manager office conference approved budget. Will the budget on the business field index optimization classification for business budget, the capital expenditures budget, financial budget. Business budget, including income budget, cost budget, management cost budget, etc. Mainly involves the income, cost and cost budget; The capital expenditures budget, mainly including fixed assets purchase budget, capital investment budget; Financial budget, is about financing and use of the budget, including cash flow budget, accounting statements budget (the general budget), capitalization interest budget and comprehensively expounded the budget.In order to long-term strategy and enterprise comprehensive budget management, combining enterprise strategic goals should be in the form of index evaluation, and in this way, the long-term strategic targets to and budget indicators in relation, mainly indicators are:the customer index, internal flow index, human resources index.Introducing the balanced scorecard, put forward a new evaluation index. The balanced scorecard is more rigorous current performance evaluation method, its evaluation index is abundant in content, can reflect the comprehensive performance evaluation objects, the budget for the accuracy of assessment index provides the basis. The total budget management of the performance evaluation system of the company long-term strategic goal for short-term business plan split goal. Through to the business activities of the budgeting process, quantification target for the annual budget, so as to form the performance evaluation index system. The detailed process of quantitative benefit to the enterprise comprehensive budget and performance evaluation and strategy are closely linked, introducing the budget as a target system and roll performance evaluation index of the real-time adjustment and updated. Thus solved the budget incorrect data, implement the effect is not ideal, in terms of understanding inadequacy of the phenomenon.Based on the real Tsingtao Brewery Real Estate Holding CO.,Ltd. as an example, through the theory and practice of this are analyzed, and the optimization proposals, improve the comprehensive budget management system, and also hope for the real estate industry to provide a reference for.