A Study On The Enterprise Budget Management Based On The Game Theory

In order to fulfill the target of profit, the enterprise has the ability to predict economicactivity and master the control system of the businesses result and the standard ofevaluation of the performance. Comprehensive Budget Management has these functions,that made managers to control business form overall company. Budget management is acommon management method for international large enterprises. Budget managementmakes modern business decisions specific and quantitative. Budget management isextremely important to clear business objectives, coordination between variousdepartments, control daily operation, evaluate job performance production and operation.From the1990s, with the gradual establishment of market economy, budget managementis constantly seriously and widely used in practice. Throughout our country’s budgetmanagement, there are many reasons that lead company can’t fully implement budgetmanagement. In this paper, the author combined game theory with budget managementand make game model to analyze the specific cases and make recommendations on thisbasis.This article contained six parts. The first part explained the research background andsignificance, the domestic and foreign literature, as well as research methods andinnovation points. The second part expounded the conception of budget management,content and function, the relationship between the game and the budget. The third partanalyze enterprise budget management base on game theory, which mainly analyze budgettarget and budgeting and budget approval. The fourth part will research H firm budgetmanagement and introduce the company basic situation and the current status of budgetmanagement. Find H firm’s problems in budget management. The fifth part made somesuggestions to improve problems. The last part summarized this article’s conclusion.In this paper, the author use standardized research methods to establish model andcase study method to research the budget of H firm. Combined Game Theory and budgetmanagement, the author based on the theoretical analysis to analyze the H’s budgetmanagement, identified problems and found the propose solutions. Contribution of thispaper is mainly reflected in the game model to study the budget management and appliedto the actual practice.