Research On The Improvement Of Comprehensive Budget Management Of Aix Chain Co. Ltd.

Since the reform and opening up, the average disposable income of residents in our country has been increasing, the consumption level is getting higher and higher. Food and beverage industry chain is in the production of this consumer demand, and rely on the perfect management, unified design and good brand effect and rapid development and growth of the. Comprehensive budget management as a management tool, both to the enterprise business ability and the expansion of stores in the budget, and take evaluation mechanism to motivate employees, the whole set plan, control and evaluation on various methods, has been recognized by more and more catering enterprises. Therefore, how to make this set of management methods to adapt to different enterprises, for the catering industry is of great significance.Based on the principal-agent theory, strategic management theory and incentive theory, this paper expounds the present situation of aix chain company brand image and profit model, budget management and budget management processes, implementation and monitoring, performance management and budget assessment, based on the analysis of the problems and reasons existing in the budget aix Chain Co. Ltd. the preparation, budget implementation and budget performance management, combined with the specific circumstances of aix Chain Co. Ltd and the catering industry, proposed the establishment of a comprehensive budget management committee, the establishment of multiple budget monitoring body, the introduction of information management mode improvement measures, using the four dimensions of the Balanced Scorecard design considerations and excellent staff incentive methods improved performance of new shares comprehensive budget management aix company, set up the incentive mechanism for the catering chain enterprises pattern。The restaurant chain industry comprehensive budget preparation content and performance evaluation methods which this paper propos can provide a reference for the improvement of budget management for other catering chain enterprises.