SMT Real Estate Enterprises’ Comprehensive Budget Management Application Study

Since the birth of the Comprehensive Budget Management theory, it has been usedby large and medium-sized enterprises abroad so far, many large and medium-sizedenterprises get benefit by operating comprehensive budget management. BudgetManagement is an enterprise under the guidance of the strategic objectives, its futurebusiness activities and financial results of the corresponding full and detailedforecasting and planning, It is also enable the both of actual operations performance andactual financial performance to target the expected goals. In particular, the applicationof this system has a broad prospect in China. This system is playing a vital role instandardizing and improving the enterprise’s management level.90s from the20th century, China’s real estate industry was officially the rise andbecoming more mature and perfect. In recent years, as China’s rapid economic growthand support of relevant state policies, the real estate industry has emerged a new roundof growth, its share of investment in fixed assets into the weight had increased. At thesame time, we should also see that among the real estate business more competitive andcruel. Over the years, left behind the rapid development of aspects of internal operations,its also restricts the type of business to pursue higher goals. Therefore, thinking abouthow to make management to be effective is particularly important. Comprehensivebudget management which is practiced as a modern, comprehensive management tool,can be the very effective way to improve soft power of real estate enterprise, and a veryeffective means of medicine to solving the break through the existing managementbottleneck which the real estate enterprise is facing.This paper start with the theory of comprehensive budge management, Focuses onanalyzing comprehensive budget management of SMT Real Estate enterprise’senvironment current situation, Summarizing the enterprise comprehensive budgetmanagement problems, elaborating its budget organization structure, method to setbudgetary goals, procedure of budget-drafting, budget-controlling,budgetary analysisand evaluation. And then to establish a comprehensive budget management system ofassessment to help enterprises realize sophisticated management.