Design Of Reconstruction Project Of Financial Budget Management System Of B Real Estate Development Company

Financial budget management is very important in the survival and development of real estate enterprises.It quantifies and decomposes the strategic goals of enterprises,guides and coordinates the business activities of enterprises from the overall situation,so as to realize the overall planning and effective use of enterprise funds and achieve the established business goals of enterprise development.In this paper,through the diagnosis and analysis of the problems in the financial budget management of B real estate development company,the reconstruction plan of B company's financial budget system is formulated.Some staff of company B take the principle of "full staff" and "financial" behavior of financial budget in a literal sense,and add more personal understanding or even erroneous contents;There is a big deviation in the preparation of financial budget,which leads to the difficulty in the implementation of the "accuracy" of financial budget.Financial budget execution results did not include the employee's compensation assessment evaluation system,the calculation in included in the evaluation index of the compensation and reward systems or blank,effective incentive and guide model has not been formed,failed to give full play to their role as the financial budget plan as a whole,with significant changes in the enterprise internal and external economic environment,it is imperative to solve the problem of its financial budget management.In the reconstruction plan of the financial budget management system,first of all,the essential meaning of the full staff budget should be revealed,and an effective management organization should be established based on the understanding of the "full staff" of the financial budget.Based on the analysis of the external strategic environment and internal value chain of the enterprise,determine the correct budget objectives and optimize the business process to ensure the correct direction of financial budget management.Secondly,through the specific preparation of various budgets,this paper expounds the method of making the financial budget of company B "accurate",in which SMART principle is mainly used to improve the rationality of budget basis,clearness of preparation process and operability of index decomposition.Actively explore more applicable budgeting methods,using zero-base budgeting algorithm,flexible budgeting algorithm,rolling budgeting algorithm to overcome the enterprise in the "first half of the indicators,second half of the money","conservative","broken pot broken" and "sabotage" and other problems.Again,build the company's financial budget B compensation assessment evaluation system,through the design examination index,evaluation standard,the financial budget for score results quantitatively,and combining with the "basic salary + performance bonus + additional reward or punish" salary calculation model for fill the blank of the B company financial budget compensation performance appraisal.Finally,in order to ensure effective implementation of the financial budget management system,puts forward five important safeguard measures,namely the "strengthening OA office platform and information platform construction of financial software","improve financial personnel's service quality","business cycle theory to carry out on the basis of the analysis of cash flow management measures","scientific applicable system of budget form","guidance on the preparation of financial budget,precipitation experience and excellent specification",in order to promote the quality and efficiency of financial budget management to provide protection.