Integration Of Retail Chain Comprehensive Budget Management And The Balanced Scorecard

"Twelfth Five-Year Plan" period is in the period of economic transformation in China, after thirty years of development and growth, the chain retail enterprises usher in the golden period of the development history of. Opportunities and challenges, how to chain retail enterprises to change the past only the pursuit of profit maximization of extensive management mode, both long-term strategic objective and short-term action, balance leading and lagging indicator, the Balanced Scorecard concept of overall budget management into the retail chain, is undoubtedly an upgrade the level of internal management of retail chain, strengthen the cost control, enhance innovative management mode and means of core competence.This paper introduces the concept, the comprehensive budget production and the development, analysis the relationship between the budget and the modern enterprise system, corporate governance, corporate strategy, introduces the method of three kinds of strategic budget: the value chain method, activity-based costing, zero base budget method based on. In the analysis of chain retail industry development status and trend of the background, the author analyzes the chain retail enterprises generally exist in the application of overall budget management tool:the gap between budget and strategic target, budget system is not perfect, the lack of dynamic management of budget.The fourth chapter and the fifth chapter is the key part of this paper, on the basis of theory analysis of the Balanced Scorecard in nature, analyzes the necessity and feasibility of the comprehensive budget and balance scorecard integration, integration of content based on comprehensive budget plan, control, evaluation of three big functions. Based on the above ideas, combined with W’s lack of implementation of comprehensive budget management, put forward specific proposals, based on comprehensive strategic budgeting model of the Balanced Scorecard concept.With the development of retail chain, the integration of comprehensive budget management and balance scorecard two management tools, will be the development trend of the new framework of comprehensive budget management.