Research On The Comprehensive Budget Management Of The Halei Department Store

The comprehensive budget management has played a huge role in promoting the maturity and progress of the enterprise.It is one of the most effective methods to control the internal management of enterprises at present.This method from the beginning of coordination,planning,rapid development into a control,evaluation,incentives and other functions of the enterprise management performance management of a comprehensive effective tool.China’s department stores and commercial use of comprehensive budget management has a long history,but in practical application,identified in the comprehensive budget management target,content index,control the implementation of the budget,budget evaluation and incentive process are some problems,not really will take into account the characteristics of the operation and management of the merchandise industry.So the comprehensive,system analysis of the formulation and administration of Halei Department Store company’s comprehensive budget implementation,found in the budget process in the presence of certain problems,find out the root cause,and puts forward corresponding suggestions and measures,expected to the enterprises of other department in order to improve the existing comprehensive budget management system to provide valuable reference.Combined with Halei Department Store management present situation,the department store industry comprehensive budget management characteristic and the implements the comprehensive budget management data,and so on,the previous year on existing Harley department stores the comprehensive budget management system is studied.Halei Department Stores were analyzed existing comprehensive budget management system in the budget of the index selection,formulation of budget target,budget establishment and budget control,evaluation and incentive problems.And,based on the operating characteristics of department store industry,introduced the principle of the Balanced Score Card to the Harley department store in the application of comprehensive budget management system,the index of the comprehensive budget management is decided with rationality,comprehensive.And innovation will be the SWOT analysis method is applied to the comprehensive budget management target setting,budget target when setting up more accurate takes into consideration all aspects of the factors.Finally uses KPI index and proportion of Wall proportion scoring method of evaluation of comprehensive budget management and improve the incentive system,solved the company subordinate performance appraisal problems between different scale shopping mall,the assessment and incentive mechanism of company is more fair,fully agree.Through the Halei Department Store analysis fully comprehensive budget management system,combined with the relationship between related problems of the management system of enterprises,put forward appropriate recommendations and solutions,promote the relationship between the enterprise comprehensive budget management level and the improvement of quality.