Research On The Budget Management Of W Department Store Co.,Ltd.

With the rapid development of market economy in our country,the theory of enterprise management has made a breakthrough in practice.As an important means of enterprise management,budget management has been developed and perfected,which has provided strong support for improving the level of internal control of enterprises and effectively carrying out strategic planning,resource allocation and performance evaluation.However,the budget management of some enterprises is limited to the financial field and can not meet the needs of the development of enterprises.Taking W department store as the research object,based on the related theories of budget management,such as concept,function and basic process,the paper studies with literature research method,case analysis and comparative analysis.In view of the current budget management situation of the company,find out the budget target deviates from the strategic direction,the budget implementation control method is single,the budget adjustment is random,the budget lack analysis management,the budget assessment design is incomplete and so on,and makes the budget management target,realizes the enterprise budget management target,enhances the enterprise budget preparation level,strengthens the budget implementation and supervision,strengthens the budget adjustment control,perfects the method of the enterprise budget analysis and appraisal system,perfects the budget incentive and feedback system,puts forward the implementation measures from the organization,thought,talent guarantee,information guarantee,so as to ensure the budget management system can be effectively.Through the research of budget management of W department store company,firstly,the budget management system of W department store company should be established according to the process framework of budget management to ensure that the budget management links are in good circulation.Giving full play to the guiding role of strategic objectives of enterprises and carrying out strategic objectives in budgeting;We will strengthen budget implementation and supervision,formulate relevant systems to ensure implementation,and clarify the management responsibilities of all departments;Strengthen the seriousness of budgetary adjustment control;Improve budget analysis and appraisal,grasp budget management performance from multi-angle and multi-dimension,establish and perfect incentive mechanism,make budget appraisal come true.Secondly,the guarantee of budget management organization should be perfected.To deepen the concept of staff budget management;Introduction and training of budget management personnel;To play an internal audit role;With the aid of information module construction,the level and efficiency of budget management are improved.