The Application Research On The Total Budgetary Management In LouDi City ZhongYI Department Store Co., Ltd.

Budget concept originated in the national budget, and modern budget system emerged in the United Kingdom, developed in the United States. After nearly a hundred years of development and improvement, comprehensive budget management has become the necessary management system of enterprises in developed countries that have a well-developed market economy, and is one of the most basic methods in corporate governance. Currently, the application and research of comprehensive budget management are mostly found in such industries as telecommunications, railways, electricity, and insurance and so on, while the research of comprehensive budget management applied in the retail chain is still relatively scarce. Therefore, this paper constructs the sales management-centered comprehensive budget management for Zhong Yi department store Co., Ltd., hoping to provide reference for other enterprises which prepare to construct a budget management system or further improve the existing budget management system.This paper, based on the current situation of management in Zhong Yi Department Store Co., Ltd., introduces the construction of comprehensive budget management system in Zhong Yi Department Store Co., Ltd. for the enhancement of sales. This paper also gives a more detailed elaboration about the key processes and links of the comprehensive budget management, such as the design, implementation, control, adjustment, performance evaluation and so on. This paper also has a deep discussion about issues in the comprehensive budget management system in Zhong Yi Department Store Co., Ltd. like the priorities, difficulties, budget management and the relationship between internal controls. It tries to make a combination of the theory of comprehensive budget management and the practical situation in Zhong Yi Department Store Co., Ltd. It also tries to explore a comprehensive budget management system that is suitable for retail chain enterprises in order to solve the practical problem that the budget management and budget control are disconnected, to make further enhancement of sales and to heighten the budget management level.