Research On Budget Target Of LY Enterprise

Budget target preparation is the starting point of the company's budget formulation,when preparing budget targets,budget participants often play games for their own interests.the chairman of the board of directors does not have the data possessed by the general manager,and the general manager always wants to understate the profits,and then get more rewards by completing more indicators.this will affect the progress of budget target determination and the speed of enterprise development,and eliminating this influencing factor can improve enterprise performance and enhance enterprise value.This paper firstly summarizes the research literature of budget objectives at home and abroad,analyzes the existing research results,and provides a theoretical basis for the following research in this paper.Secondly,it introduces the current situation of LY enterprise budget management.through analysis,it points out that there are some problems existing in enterprises,such as lack of quantification of enterprise value,slack budget and weak budget incentives in budget preparation.Thirdly,according to the existing problems of LY enterprise,it establishes a model by using the method of joint determination of base,eliminates the game between chairman and general manager and the general manager's own game through research and analysis,and determines the index weights in the system by AHP according to the current enterprise strategic budget objective system,and finally comparing the calculated budget value under the new model with the calculated budget value under the original method in the year of 2017,we get the result that the general manager gains more and the enterprise value is larger under the new method,which shows the usability of the new method,and then make the 2018 budget target,and put forward the corresponding safeguard measures.This paper uses case analysis method to study how to use the joint cardinal number method to analyze the budget objectives of LY enterprises in the presence of game,so as to make budget participants achieve win-win results.The contributions of this paper are as follows:through the construction of the model,the general manager will be prompted to make the maximum output in the budget target times and make efforts in the future work,eliminating the game between the chairman and the general manager and the general manager's own game,combining with the analytic hierarchy process to quantify the enterprise value,and through data analysis to realize the increase of the agent's income and the optimization of enterprise value.