As a traditional retail Mitra Mart is facing the problem of how much money need
to be spent each month to do the merchandise. Mitra Mart needs to develop the
merchandise budgeting as a planning tool in order to solve the problem that can
support the sales, to improve their sales targets, to develop their business, to
compete with other retailers especially modern retailers, and to retaining their
business. Merchandise budgeting is very important in the retailing to develop the
retail business. Retail success depends on the availability and diversity of
merchandise. If the merchandise budgeting is not planned properly then retailers
will not be able to guarantee availability of merchandise for its customers.
This merchandise budgeting is very simple where a traditional retail can used to
make a better plan for their business to compete with the other retail business
especially with modern retail to balance the expectation of the target customer
and the strategy of business.