Research On The Optimization Of X Company’s Comprehensive Budget Management Based On Industry And Finance Integration

Comprehensive budget management is one of the core management control methods in the field of management accounting,which can provide effective support for enterprises and help them make correct strategic decisions.The Outline of the 14th Five Year Plan for Accounting Reform and Development points out that "adhering to integrated development" requires strengthening the deep integration of accounting work and enterprise management activities.Currently,many enterprises use financial data as the foundation of budget management,but this simple approach ignores the connection between comprehensive budget management and enterprise operations,which will weaken the guiding significance of comprehensive budget management for actual work of enterprises and cannot meet the needs of sustainable development of enterprises.Therefore,the integration of industry and finance has become a necessary way to enhance the core competitiveness of enterprises and achieve sustainable and coordinated development.This article selects X Company,a state-owned enterprise,as the research object,which mainly engages in modern logistics business.Firstly,analyze and organize relevant literature on comprehensive budget management and business finance integration in enterprises,find the entry point for optimizing comprehensive budget management,and provide theoretical foundation for the research of this article.Secondly,using case analysis and field research methods,describe the current situation of X Company’s comprehensive budget management,identify its existing problems and the reasons for the problems,and analyze the necessity of optimizing comprehensive budget management based on the integration of industry and finance to better undertake strategies,optimize resource allocation,effectively control risks,and promote the achievement of goals.Finally,in response to the problems in budget objectives,budget preparation,budget execution,and budget evaluation,an optimization framework is constructed using the integration of industry and finance thinking,optimization strategies are proposed,guarantee measures are established,and expected effects are described.Through the above research,it can be concluded that.First,establishing a comprehensive budget management system that integrates industry and finance plays a positive role in undertaking enterprise strategy,resource allocation,budget management risk prevention,and promoting goal achievement.Second,"process reengineering" is the key word for optimizing comprehensive budget management in the integration of industry and finance.Through process reengineering,resource optimization is achieved,improving operational efficiency and results.Third,the optimization of comprehensive budget management for the integration of industry and finance needs to be ensured from four aspects:ideological concepts,institutional construction,human resources construction,and information systems.Last,the optimized comprehensive budget management system makes it more suitable for the company’s strategic development and strengthens the maturity of X company’s comprehensive budget management.