Abstract: With the economic development in China, the living standards of ordinary people are constantly improving, and the demand for housing is also increasing? High quality, high quality? . After years of development, the real estate industry has gradually become an important pillar industry of the national economy and occupies a very important position in the secondary industry. More and more people are investing in real estate. This is both a good opportunity and a great challenge for China real estate enterprises. As a developer of buildings, the management level of real estate enterprises is directly related to whether construction projects can be completed on time with good quality and quantity. If the state-owned real estate wants to maintain prosperity in the fierce competition, it must be based on its own development and do a good job in enterprise management. This paper mainly expounds the problems existing in the management of state-owned real estate development enterprises and their countermeasures.
Keywords: real estate; Operation management; Problem strategy
In recent years, the improvement of China's overall economic level has promoted people's purchasing power of real estate, and the real estate industry market has developed rapidly. At the same time, industries with unlimited potential and huge market make more people invest in the real estate industry. In this context, private real estate enterprises have risen rapidly, the pattern of real estate market has been obviously shaken, and the status of state-owned real estate enterprises has been shaken. In the face of fierce competition, good operation and management is the prerequisite for state-owned real estate enterprises to be invincible in the construction industry for longer-term development. Therefore, enterprises must establish a more scientific, perfect and effective operation and management system according to their own actual situation, analyze the crisis factors that have occurred, predict the problems that will be encountered in development, and formulate effective preventive measures to provide effective protection for the stable and good development of enterprises.
1 management of state-owned real estate enterprises
No matter what enterprise has an enterprise crisis, if it is not handled properly, it will bring huge losses to the enterprise and even make the enterprise cease to exist. Therefore, enterprises should recognize the situation clearly and take corresponding measures in time for the existing problems. At present, real estate enterprises have problems in financial management, operation management and employment system to varying degrees.
1. 1 financial problems
First of all, managers themselves lack professional knowledge of operation management and financial management. Some enterprise managers have gradually developed from contract workers, lacking professional quality and awareness, and relying on past work experience and their own cognitive system to make judgments in enterprise management. The low quality of personnel leads to the untrue and incomplete financial accounting information of enterprises, which leads to the easy theft or loss of internal funds. Managers have no professional knowledge as the basis, and decision analysis lacks scientific basis. This situation has greatly hindered the steady and healthy development and progress of real estate enterprises. Then there is the financing problem. Real estate enterprises need to invest a lot of money in the construction process when contracting projects. Then a lot of money must be raised through financing. Most enterprises have to turn to private high-interest loans because their internal financial ratio can't meet the bank loan standard, there is no intermediary guarantee and there is no mortgage loan. However, this move is risky, which greatly increases the operating costs and financial expenses of real estate enterprises. As for the repayment of raised funds, only after the successful completion of the project and the pre-sale permit of commercial housing can the funds be slowly withdrawn. If you can't get the returned funds, the consequences can be imagined, and the fate of the enterprise will be unimaginable. After the financing of the project is completed and the construction begins, affected by the fluctuation of interest rate and exchange rate and the securities market, real estate enterprises are likely to be insolvent and the funds will be broken, which will eventually lead to the suspension of the project and even the bankruptcy of enterprises. Then, the daily fund management of the enterprise. At present, most enterprises ignore the importance of capital liquidity management, which leads to serious capital precipitation. Enterprises are eager to get the returned funds and promote their own products, blindly thinking that as long as they sell the commercial housing, there will be profits. Ignoring the economic strength and credit line of customers when selling commercial housing; Guarantee customers to buy a house, and even help customers repay bank loans. This has seriously affected the original capital vacancy within the enterprise. When the real estate market is not optimistic and the real estate depreciates, corporate financing is difficult to recover and becomes increasingly empty.
1.2 operating cost management
At present, the management level of operating cost of many real estate enterprises is extensive, because of the lack of support of organizational structure and awareness of operating cost management. In the awareness of activity-based cost management and? Financial cost, construction cost? The concept is confused, and the idea of whole process and total cost management is not fully understood. However, some real estate enterprises did not set up a full-time department responsible for cost work before carrying out activity-based cost management, let alone establish an activity-based cost management platform and guarantee system. Many real estate companies began to manage operating costs, but did not? Target cost? And then what? Dynamic cost? Concept, not to mention a complete cost management system. The so-called activity-based cost management process of real estate enterprises is a PDCA process, including the formation of target cost, cost control, acquisition of dynamic cost and adjustment of abnormal cost. Operating cost management is the refined management of real estate enterprises. What do you need? Comprehensive ability? Operating cost management talents, and such talents are also lacking in the talent market. At the same time, the change of contract leads to the delay of cost measurement. Time-sensitive and difficult-to-measure changes often can't accurately calculate the cost, which leads to the risk of operating cost control. Moreover, due to the changes in the execution of the contract, it is very difficult to calculate and review the payment amount. Therefore, a few enterprises eventually exceed the contract payment from time to time, resulting in passive follow-up work, but this situation is difficult to effectively eliminate.
2 measures for the operation and management of state-owned real estate enterprises
2. 1 Improve the professional quality of enterprise personnel
No matter the size of the enterprise, no matter the position of the enterprise, from top managers to front-line salespeople, they all need to have corresponding professional qualities. Moreover, enterprises should regularly organize personnel at all levels of enterprises to carry out training, regardless of their ability, they should accept the accumulation and renewal of knowledge. The training of enterprise employees includes not only professional knowledge training, but also risk awareness training; Popularize and strengthen enterprise management knowledge for managers, strengthen risk prediction, and make enterprise management and operation more reasonable and scientific. Only by improving the quality of all employees can the overall comprehensive quality of the enterprise be improved and the operation of the enterprise be more efficient.
2.2 Strengthen the investment decision-making of real estate managers
Risk management awareness, changes in economic situation and policies and regulations are two external factors that affect the real estate industry. The change of economic situation will make real estate developers suffer huge economic losses. For example, due to the long cycle of real estate projects, the possibility of market demand will change greatly from project feasibility study to product listing, which may lead to the extension of product sales cycle and the increase of financing cost. Financial policy directly affects the funds of developers and buyers, and affects the development and sales of projects. Therefore, all kinds of risks require an enterprise manager to make overall plans when making decisions. It is very important to master certain management knowledge, but also to be familiar with government policies and market orientation at all times, predict possible risks and formulate corresponding preventive measures. Enterprise risk management is not a dispensable part. If an enterprise does not pay attention to risk management, perhaps a decision will make the whole company disappear. Therefore, real estate enterprises must establish a set of investment management system and risk management system suitable for them, and match them with corresponding professional managers.
2.3 the establishment of activity-based costing management platform and security system
The basic characteristics of real estate construction projects are: long cycle, large investment, high risk, and many contents involved. These characteristics require enterprise managers to be careful everywhere, otherwise it will easily bring crisis to enterprises. Operating cost is one of the important tasks of real estate developers in project implementation, which runs through the whole process of project implementation and cannot be underestimated. Developers must attach importance to the management of operating costs and effectively improve the level of operation and management if they want to ensure good economic benefits of development projects. Dynamic cost is quite complex, so real estate enterprises must use information technology to obtain real-time dynamic cost data, improve the management level of enterprise operating costs, and achieve the goals of cost accounting and cost control. Activity-based cost management system is a real-time platform to reflect the project cost information, which can help establish the cost structure, standardize the process, track the core business in real time, and realize the organic combination of business, finance and financial management. Greatly improve the cost control ability of real estate enterprises, speed up the decision-making process, make the decision more accurate and effective, and improve the core competitiveness of enterprises.
3 Conclusion
With the increasingly fierce competition in the real estate industry, state-owned real estate enterprises are facing various challenges. If they want to maintain prosperity in the new economic era, they must do a good job in every link, whether it is financial management or operating cost management, and they need to improve the mechanism in light of their own reality. Enterprises should do a good job in risk prediction and control from all aspects, and improve their core competitiveness while ensuring the effective resolution of the market crisis. In addition, as a developer, the healthy and scientific operation of state-owned real estate enterprises is directly related to the development of China's construction industry. Therefore, real estate enterprises must ensure efficient, high-quality and healthy development and create a good reputation.
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[2] Kong Hao. Research on internal management of large state-owned real estate enterprises in transition period [D]. Beijing: China Renmin University, 2009.
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[4] Chen Weizhong. Strengthening the management of state-owned enterprises should adhere to the mass line [J]. Global Market Information Guide, 20 13(6):33.
Enterprise Operation Management Fan Wener: A Brief Analysis of China's Endowment Insurance System under Operation Management Abstract: When considering the investment destination of the endowment insurance fund, we should also fully consider the investment duration. The investment period is too long, which may limit the function of endowment insurance fund; If the investment period is too short, its profitability may be low.
Keywords: operation management; Endowment insurance system
I. Introduction
Social security is a basic social and economic system in modern countries. Among them, endowment insurance is the basic part and main link of social security system, which is of great significance to promoting social harmony and sustainable development. With the aging of our population and the rapid improvement of people's living standards, the payment pressure of old-age insurance is gradually increasing. Endowment insurance, a public service problem, can be classified as a service operation system in operation management. Introducing the idea of operation management will clarify the pressure source of endowment insurance from a brand-new angle, and it will be easier to prescribe the right medicine.
Secondly, the related concepts are expounded.
The process capability of an enterprise refers to the products or services that can be produced in a given unit time, which is determined by the smallest resource capability among resources. This minimum resource can be called bottleneck, which is the binding force that determines the process capability of the whole process. Therefore, first of all, it is necessary to clarify the operation process of the endowment insurance system, and on this basis, according to the constraints of the process, find the bottleneck of the process. It should be pointed out that bottlenecks are not the same as problems. The problem is the defects in the process, and the bottleneck is the constraints in the process. The same process, there must be bottlenecks, but not necessarily problems. At the same time, in a process, there will only be one bottleneck, but there can be multiple problems. Problems can be solved one by one, but when the old bottlenecks are solved, new bottlenecks will be born. From the perspective of supply and demand, if supply exceeds demand, the process will produce or serve according to the speed of demand, regardless of process capacity. In this case, the bottleneck is a demand constraint; If demand exceeds supply, the process will become supply constraint. The bottleneck of this paper is supply constraint, because the supply of endowment insurance is bound to be less than demand. At the same time, according to the different constraints, the supply constraint process can be divided into capacity constraints or input constraints. If there is enough input, the supply constraint is reflected in the capacity constraint.
Third, the analysis of the national endowment insurance system.
At present, there are three modes of endowment insurance system in the world, which can be summarized as traditional mode, national overall planning mode and compulsory savings mode. However, in the operation of the old-age insurance system, there are two main ideas or methods adopted by countries: pay-as-you-go system and complete accumulation system.
1. Process analysis of pay-as-you-go system
Under the pay-as-you-go mode, the payment level is set as needed, and all the income collected from the old-age insurance of the working generation in that year is used to pay the old-age expenses of the retired generation, so as to support the fixed income and leave no balance. It shows the income and expenditure process of old-age insurance under the pay-as-you-go mode.
2. Complete accumulation system process analysis
Under the mode of complete accumulation, individual employees and enterprises deposit funds into the personal accounts of employees in specialized institutions, and after retirement, employees withdraw the total payment and value-added funds from their personal accounts to maintain pension expenses. It shows the income and expenditure process of endowment insurance under the complete accumulation mode. The meaning of each symbol is the same as that under the pay-as-you-go system, X 1? 、X2？ Xn？ Representative 1 year, the second year of social endowment insurance payment in the nth year. Why do you usually use x instead of y? In other words, the pension insurance money received by the individual representative's complete accumulation system comes from the individual's own contribution accumulation. In other words, the original payment amount of an individual will determine the amount he will receive endowment insurance in the future. In this mode, the endowment insurance paid by individuals, including the endowment insurance paid by individuals, the endowment insurance paid by enterprises and the endowment insurance paid by the state, all enter individual accounts. After a series of preservation and appreciation processes, personal accounts can eventually withdraw funds from personal accounts when they need endowment insurance in the future. This process fully embodies the principle that individuals pay more and get more. The principle of individual paying more can also encourage employees to pay more, so as to save their pension, and at the same time, it will not bring economic burden to the elderly. However, there are bottlenecks in this process, because the insurance foundation faces management risks such as interest rate, inflation and economic fluctuation. For the investment of social endowment insurance fund, on the one hand, it is necessary to maintain and increase the value of the fund, that is, its annual rate of return must at least outperform the inflation rate; On the other hand, the investment of social insurance fund should ensure the safety of its investment. Therefore, the preservation and appreciation of funds is the bottleneck of this process, and this process constraint belongs to capacity constraint. In addition, combined with the actual situation of our country, if the complete accumulation system is adopted, some practical problems will appear. On the one hand, if some people fail to pay the old-age insurance for historical reasons, they will not be able to enjoy the old-age insurance benefits. Because in this process, there is no personal account without payment, and there is no payment of endowment insurance, which is undoubtedly contrary to our original intention of establishing a social security system; On the other hand, without social co-ordination, the government can't realize transfer payment, making income groups the biggest beneficiaries, and low-income people can't be guaranteed and can't promote social equity. Especially for countries with high Gini coefficient or large gap between the rich and the poor, the disadvantages of the complete accumulation model will be more obvious.
Fourth, the analysis of the new social endowment insurance system in China.
Before 1995, China's social endowment insurance system has always implemented the pay-as-you-go system, and the responsibility for payment is mainly borne by enterprises. On the one hand, relief? Yinbo? Influence,; On the other hand, the essential requirement of socialism in China is not to implement a complete accumulation model that only emphasizes efficiency and ignores fairness. After years of exploration and practice, the old-age insurance system in China has been formed? Combination of social pooling and personal account? Part of the accumulation model, establish a multi-level pension insurance system. It shows the income and expenditure process of endowment insurance under the partial accumulation mode. As can be seen from the flow chart, the endowment insurance paid for individuals is divided into two parts, which flow into individual account and social pooling account respectively, in which the endowment insurance paid by individuals will enter individual account, and the endowment insurance paid by enterprises and the endowment insurance paid by the state will enter individual account and social pooling account respectively. When individuals receive old-age insurance, they also have two sources, one comes from the accumulation of personal accounts and the other comes from the overall distribution of society. Therefore, it can be said that China is currently implementing it? Combination of social pooling and personal account? The old-age security system under the partial accumulation system organically combines the pay-as-you-go system with the complete accumulation system. However, this does not mean that there will be no bottlenecks in the new process. The emergence and solution of bottleneck is a dynamic and repeated process. Although the bottleneck of the original system can be solved through system reform, the disappearance of the old bottleneck will bring new bottlenecks. Although the partial accumulation system has solved the bottleneck of the pay-as-you-go system and the complete accumulation system to a certain extent, the partial accumulation system cannot be completely avoided or solved. Considering the actual situation of our country, the personal account of endowment insurance is huge at present. At the same time, in the face of China's complex and changeable economic environment and relatively high inflation rate, the pressure of maintaining and increasing the value of endowment insurance is great. Therefore, the bottleneck of the operation process under the partial accumulation system is still the preservation and appreciation of the endowment insurance fund. At present, the present situation that the demand for endowment insurance in China exceeds the supply will exist for a long time, and the constraint of supply will always be the premise and motivation of the reform of endowment insurance system in China. The supply constraints under the partial accumulation system have both input constraints and capacity constraints. Among them, the capacity constraint will be the main constraint condition of the process.
Five, the countermeasures and suggestions to improve the ability of old-age security in China.
This paper puts forward the following countermeasures and suggestions on how to deal with the bottleneck, realize the preservation and appreciation of pension insurance, and then improve the old-age security ability of the new system.
(1) Improve the legal system for the operation and management of pension funds. At present, there are few laws and regulations on the investment and operation management of social security funds in China, and the authoritative one is the Interim Measures for the Investment Management of National Social Security Funds issued by the Ministry of Finance and the Ministry of Labor and Social Security in 200 1. On the one hand, the legal system is not perfect, and the formulation and improvement of policies are not compatible with economic development, and most of them are expressed in the form of policies and regulations, which is not mandatory. On the other hand, most laws and regulations on investment management of social security funds in China are formulated by the central government, and local governments lack autonomy and initiative. Therefore, we should legislate on the operation of the endowment insurance fund as soon as possible, so as to make it truly have rules to follow and laws to follow. For example, stipulate the basic responsibilities of the administrative department in supervision, how to bear the responsibility if the administrative department fails to perform its duties well, and the ownership of investment and operation property.
(2) Optimize the investment environment and broaden investment channels. A peaceful and stable investment environment can provide a better operating environment for maintaining and increasing the value of pension funds. However, there are still some defects in China's current investment environment. For example, investment speculation, irregular operation of the company and problems in information disclosure. Therefore, market-oriented operation modes such as bidding can be used to appropriately introduce market competition factors to improve the operation efficiency of the investment market. In order to maintain the normal and sustainable development of the capital market, we should also play the role of macro-control such as government supervision. On June 6, 20 14, China officially promulgated and implemented the Interim Measures for the Investment Management of Trust Loans of National Social Security Funds. Endowment insurance funds can be used for investment banks, national debt, mortgage loans and trust investments, which is the result of China's continuous exploration of the preservation and appreciation of endowment insurance funds. On August 7th, 20 15, the State Council issued the Measures for the Administration of Investment in Basic Endowment Insurance Funds, stipulating that the proportion of investment in stocks, stock-based funds, mixed funds and stock-based pension products shall not be higher than 30% of the net assets of pension funds. At the same time, key state-owned enterprises are restructured and listed, and pension funds can make equity investments. This is the bottleneck breakthrough of the government in the process of exploration, but the proportion of operating funds still reflects the government's cautious attitude towards the safety of funds. However, when considering the investment direction of the endowment insurance fund, we should also fully consider the investment period. The investment period is too long, which may limit the function of endowment insurance fund; If the investment period is too short, its profitability may be low. In a word, the investment of endowment insurance fund needs to rely on professional investment team. On the premise of fully considering the liquidity and return rate of the fund, we should determine the appropriate investment period and safe and reasonable investment ratio, improve the efficiency of fund use, spread the risks of the endowment insurance fund, effectively protect the basic living needs of the elderly and promote the sustainable development of society.
refer to
1, Research on Performance Evaluation of Enterprise ERP Knowledge Management Dai Bibo Harbin Engineering University +02-04-0 1