Research On The Comprehensive Budget Management Of M Group From The Perspective Of Industry And Financial Integration

As the core management control method of management accounting discipline,comprehensive budget management plays an important role in enterprise management,and can guide the strategic decision-making,daily operation activities,risk diversification and resource allocation optimization of enterprises.issued by the Ministry of Finance on the enterprise implements the financial budget management guidance special emphasis on file,improve company financial budget management,improve the company financial restriction mechanism,is to promote and improve the company’s financial autonomy,promote enterprise financing in accordance with the law,improve enterprise financial management ability,from the root to prevent management of an important work.However,at present,most enterprises still rely too much on the accounting and supervision methods of the accounting discipline,ignoring the connection between the comprehensive budget management and the business operation,which leads to the serious weakening of the guiding role of the comprehensive budget management.Therefore,the enterprise need to strengthen the integration between business and financial,to optimize the enterprise resource allocation,strengthen the budget control effect,improve competitiveness,and realize the scale effect,realize the effective guidance of comprehensive budget management,realize the sustainable coordinated development of the enterprise,based on the business financial integration of comprehensive budget management mode is the enterprise to achieve long-term strategic goals and improve the value of the important means.Starting from relevant theories,this paper selects M Group as the case study object by using literature research,questionnaire survey,case analysis and other methods.First,it expounds the relevant concepts and theoretical basis of comprehensive budget management and industry and financial integration,and studies the relevant literature at home and abroad.In addition,describe the basic situation of example M Group and describe the overall budget management in detail.In addition,from the organizational environment,budget preparation and management,budget implementation and control,budget evaluation and adjustment and other dimensions,detailed analysis of the case company M Group comprehensive budget management of the reality,and the causes of the problems one by one analysis.Finally,give optimization suggestions for the overall budget management quality upgrade of M Group.Based on this,with the help of the thinking of practical work,this paper explores the optimization design of the comprehensive budget management of M Group,in order to improve the level and quality of the overall budget management,and then ensure the long-term and orderly development of the enterprise,and steadily achieve the strategic goals of the enterprise.Optimization suggestions specifically include three aspects: 1.Four suggestions on improving the budgeting and management ability:improve the accuracy of data in the process of budgeting,increase the ability of budget information communication between departments,improve the budget information system and improve the matching degree of budgeting and business objectives.2.Four optimization suggestions are put forward on budget implementation and monitoring:improve the initiative of departments in budget implementation,improve the speed of information sharing in the process of budget implementation,improve the correlation between budget implementation and business decision-making,and improve the budget monitoring mechanism.3.put forward three optimization suggestions on the budget evaluation and adjustment: expanding the budget evaluation indicators,improving the feedback speed of the budget evaluation results and optimizing the budget adjustment process.