Research On Optimization Of Comprehensive Budget Management Of J Real Estate Company Based On Balanced Scorecard

The rapid development of the city has led to the rise and development of a large number of real estate enterprises,which have become an important pillar of the city economy,such as vanke,country garden,China resources land,real estate enterprises gradually become an important part of the urban economy,at the same time also led to construction,property management,domestic outfit rise and development of related industries.At the same time,the development and operation of real estate enterprises are characterized by large investment in the early stage,high difficulty in loan and heavy interest payment,long construction period,and the slow payment collection speed due to the impact of sales performance.It can be seen that the real estate industry has the characteristics of high investment,high risk and high return.The traditional comprehensive budget is not oriented by enterprise strategy and pays too much attention to the realization of financial assessment index,which is not conducive to the growth of enterprise’s long-term interests.This paper,aiming at the disadvantages of traditional budget management and the specific J real Estate company as the research object,combines the balanced scorecard tool with comprehensive budget management.For J real Estate Company to build a more perfect and suit the development of the enterprise’s own budget management system.This paper chooses J Real estate company as the research object of budget management,adopts methods such as literature research,case analysis,questionnaire survey and quantitative analysis,and introduces the balanced scorecard to optimize the overall budget management of J real estate Company.Firstly,the thesis combs and expounds the research status of comprehensive budget management and balanced scorecard at home and abroad.Then,the theoretical basis of balanced scorecard,comprehensive budget management and the combination of the two are expounded and analyzed.Secondly,the third chapter begins to analyze,demonstrate and elaborate the budget management status quo and existing problems of J Company.Chapter iv as the main chapter of this article,first outlined the balanced scorecard and comprehensive budget management integration,the introduction of the balanced scorecard J company budget management can make the company’s budget targets and strategic targets phase coupling,can carry on the dynamic control to the comprehensive budget management,implement comprehensive performance evaluation and the process management and objective management.Then,according to the current problems of J Company,the balanced scorecard is introduced to build a strategy-oriented comprehensive budget management system from the four aspects of financial,customer,internal process and learning and growth,including the preparation,implementation and control,analysis and adjustment,evaluation and reward and punishment of comprehensive budget management.At the same time,in view of the difficulties in the process of budget implementation and the achievement of the target,targeted implementation strategies and security measures are put forward.Comprehensive budget management based on the balanced scorecard from enterprise development strategy,the purpose aims to strengthen the financial strategic management to promote the development of the realization of strategic goals,which can make up for the shortcomings of the traditional budget management,hope that through this article budget management optimization for J company provide effective budget management ideas and management direction.At the same time,it is hoped that more industries can learn from the excellent budget management theory and methods to better optimize the allocation of resources and improve the production,operation and sales efficiency of the company.