Study On Comprehensive Budget Management Of LH Pharmaceutical Co., Ltd. Based On The Perspective Of Business Integration

In June 2016,the “Basic Guidelines for Management Accounting”,which has guiding significance for corporate behavior,was released.The guidelines stated that the application of Chinese enterprises in management accounting should be implemented with the concept of integration.LH Pharmaceutical Co.,Ltd.does not play a role in integration in the budget.The company's business department needs to cooperate with the finance department to help the company promote business and financial integration,and drive business management with business activities.However,from the perspective of budget-led resource allocation and management control,it is necessary to further increase With the depth of management,the level of fine management of the full budget of LH Pharmaceutical Co.,Ltd.needs to be further increased.With the advent of the “Internet +” era,the traditional comprehensive budget management model can no longer meet the rapid development of enterprises under the new situation.There is an urgent need for further improvement.The article is divided into four parts.The first part elaborates the research background of this paper,the comprehensive budget management and the related theories and literature review of the integration of industry and finance,and emphatically introduces the significance of the integration of industry and finance for enterprises and the current development situation;The second part introduces the present situation of the comprehensive budget management of LH Pharmaceutical Co.,Ltd,analyzes the existing problems and analyzes the necessity of the comprehensive budget system construction based on the integration of industry and finance.The third part designs a comprehensive budget management system based on the integration of operation and finance for the company,which is elaborated from the aspects of design principles,organizational structure,budget preparation,budget control and budget evaluation.The fourth part summarizes the aspects that need to be improved in the comprehensive budget management system from the perspective of the whole enterprise.Taking LH Pharmaceutical Co.,Ltd as an example,the purpose of this paper is to design a set of comprehensive budget management system based on the perspective of operation and finance integration.It not only can help regulate LH Pharmaceutical Co.,Ltd's daily financial management,but also good for managers to supervise and manage the business development,understand the ins and outs of funds,it is benefit to reduce the cost of management.