Research On The AHP Optimization For Budget Management Of Grahope New Materials Technologies Inc

The comprehensive budget management plays an extremely vital role in the procedural and quantifiable goal of the strategy which meanwhile is the starting point and orientation of the management itself.Therefore,the realization of enterprise strategy depends on the implementation of the comprehensive budget.More than 90%of American and 95% of European enterprises still use budget management since General Motors and DuPont have taken their first step on this management tool in1920.There are three methods for the budget: top-down,bottom-up or a combination of the two.These three methods are often formulated according to the rules of thumb and subjective factors of decision makers.They are easily affected by human factors,resulting in inaccurate budgets or unreasonable distribution,which directly affects the business performance of enterprises.In order to avoid this situation,this paper takes Grahope New Materials Technologies Inc as a sample,fully studies the application of AHP in the budget management of the company,and uses the relevant theory to determine the weights of the indicators of the AHP for each economic unit of the company.Based on this to analysis and summary.This paper attempts to solve the irrationality of uncertainty and distribution in budget management through AHP,and makes the complex decision-making problems more logical in budget management.In the research of this paper,we first establish the goal,obtain the main factors affecting budget management through interviews and questionnaires,and use the analytic hierarchy process to allocate the weights of various economic units,and then obtain the budget allocation plan.Taking Grahope New Materials Technologies Inc as an example,this paper completed the construction of the company's internal budget management system from two aspects of production and operation budget and investment budget.Realized the optimization research of the company's budget allocation plan,and improved the budget management work level.The conclusions of this paper are as follows:(1)The importance order of business budget management of GNM can be listed in light of the evaluation factors of production and operation budget management:manufacture budget management > salary and welfare budget> sales budget >other expenditure budget > daily operation budget management.(2)With AHP,we can see that the The budget of the investment allocation of GNM in each economic unit is in the order of production and Manufacture Center >Marketing Center > R&D Center > Medical Center > Administrative Center >General Manager Office > Overseas Offices.The conclusions of the study shows that this paper uses AHP to hierarchically solve complex decisions in budget management,and scientifically allocates budget targets,which making target decisions more logical and avoiding budget uncertainty due to subjective consciousness,thus effectively improving the scientificity of budget management.In the specific budget management process,decision makers can consider including more budget management indicators,do real-time dynamic tracking,learn from each other's strengths,and thereby improving business efficiency.