Research On Comprehensive Budget Management Optimization Of A Automobile Company From The Perspective Of Integration Of Business And Finance

In the background of in-depth advancement of supply-side structural reform and promotion of economic transformation and upgrading,comprehensive budget management,as an important management accounting tool,has been paid more and more attention by the state and companies.However,in practice,comprehensive budget management of many companies is mainly in the charge of financial department.There are many problems in the management process,including failing to jump out of the framework of "financial leading",poor connection and interaction with business,which lead to unsatisfactory management effect.Under this situation,people increasingly emphasize that comprehensive budget management should follow the principle of integration of business and finance.Integration of business and finance means that value analysis and management control are carried out for each process of production and operation by the cooperation of the two sides of business and finance,so as to realize the company’s development strategy.The optimization of comprehensive budget management from the perspective of integration of business and finance can improve the participation of business personnel,enable the two sides of business and finance to communicate and cooperate,comprehensive budget management could thus fully consider the logic and characteristics of business,and finally improve the company’s efficiency,promote the realization of company’s development strategy,which has certain practical significance.Therefore,in the process of implementing comprehensive budget management,how to optimize the comprehensive budget management to achieve the deep integration of business and finance has become a key issue.This paper takes the optimization of comprehensive budget management from the perspective of business-finance integration as research object,studies the literature,concepts and characteristics of comprehensive budget management and integration of business and finance,based on which the mechanism of optimizing comprehensive budget management from the perspective of integration of business and finance is analyzed,and the main paths of optimizing comprehensive budget management are given.After that,this paper conducts a complete case study on the basis of the foregoing,uses field research and case analysis as research methods,explains the current situation of comprehensive budget management of the case company—A Automobile Company and analyze its current problems.And then,aiming at the existing problems,combined with the optimization paths given in the theoretical analysis section,this paper applies tools such as strategy map,balanced scorecards,activity-based budget,and Office BI platform,puts forward the optimization plan of comprehensive budget management from the perspective of integration of business and finance.Finally,based on the previous discussion,the paper makes a whole summary.Through research,the paper believes that the construction and improvement of budget system,budget application environment and enterprise information system are important guarantees for a company to improve the degree of integration of business and finance of its comprehensive budget management,and the optimization of a company’s comprehensive budget management from the perspective of industry-finance integration must focus on the development strategy and the key business contents it identified,as well as scientific tools and methods it shall rely on.This paper enriches the theory and practice of comprehensive management based on integration of business and finance.On the one hand,it provides ideas and theoretical references for the optimization of comprehensive budget management from the perspective of integration of business and finance;on the other hand,it plays a reference role for other companies in the same industry from the optimization practice of comprehensive budget management of the case company.