| At present,the concept of management accounting has become gradually popular in the society,the management philosophy of business and financial integration mode has also been highly praised by all sectors of society accordingly,its application in Huawei and Mengniu,Mobile and other large groups has also achieved remarkable results.In our country,there is a steady growth in the quantity of small and medium-sized manufacturing enterprises,and their development momentum is also booming.This enormous group plays a pivotal and crucial role in China’s economic development and livelihood employment.In the fierce market environment,it is the necessary approach for small and medium-sized manufacturing enterprises to carry out financial management transformation if they want to maintain healthy and sustainable development.In view of this,this paper adopts the method of combining theory with case,taking Jiu Cheng Company as an example,describes in detail the design process of its business and financial integration mode.First of all,through a comprehensive self-diagnosis of Jiu Cheng Company,points out the necessity of its implementation of the integration of business and finance mode;Secondly,by dissecting the current situation of Jiu Cheng’s operation and finance,analyzes its business problems,financial problems and the disjunction point of business and financial affairs respectively;finally,carries out conceptual design about the problem of Jiu Cheng Company and figure out it.In the design process,first plans the overall design direction of the Jiu Cheng Company’s business-financial integration mode;after that,divides it into strategic layer,financial layer,business layer and information layer,introducing pyramid theory,process reengineering theory,comprehensive budget theory and information system theory;in the end,combined with Jiu Cheng Company’s own situation and existing problems,builds a business-financial integration framework suitable for its development,and proposes the guarantee factors for the implementation of business-financial integration based on design ideas.By designing an exclusive integration mode of business and finance for Jiu Cheng Company,this paper not only helps to optimize the business process and financial process of the enterprise and realize the corporate value,but also enriches the practical research experience of business-financial integration theory in the manufacturing field,and makes up the vacancy of the excogitation of the integration mode of business and finance for small and medium-sized manufacturing enterprises.This paper also hopes that through the design process of Jiu Cheng Company’s business-financial integration,it can provide some edification and thinking for other small and medium-sized manufacturing enterprises when they design their own "tailor made" business-financial integration mode. |