Author(s)

Haoran Wen

Corresponding Author

Haoran Wen

ABSTRACT

This paper gives an in-depth discussion aiming at helping company to manage budget better. As we know, making budgets is very important towards a company, in this process, the company needs to use kinds of informations and different methods to set a suitable budget. A good budget can help company to forecast future financial transaction data and use the variance analysis to evaluate the manager’s performance. This paper will discuss some relevant budget methods and theories to help company make a better budget management.

KEYWORDS

Budget theory, budget method, the learning effect