@thesis{thesis, author={Djiwang Cecilia Z }, title ={MERCHANDISE BUDGETING AT MITRA MART RANTEPAO}, year={2016}, url={http://e-journal.uajy.ac.id/10866/}, abstract={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.} }