The Comprehensive Budget Management Research Based On Resources Constraint

With China entered the WTO and the gradual development and improvement of Chinese market economy, enterprises are being faced with much more pressure of living and development than before due to fierce competition from home and abroad. Entrepreneur have found that the era of extensive cultivation and decision making based on past experiences has gone away; instead, reforming management system, upgrading internal management level and reinforce the core competitive edge have become the priorities that has to be taken in the development of an enterprise. In developed countries of marketing economics, comprehensive budget management is a good tool and evidence used to measure management control and to evaluate the performance of an enterprise. In China, because market economy was introduced later, knowledge of budget management still stays at the stage of financial budget rather than reaching the stage of combining the enterprise's budget management and the enterprise's control management, the restraint of the resources in the budget management process is not considered. In fact comprehensive budget management is the core of enterprise management, and it has been proved as an efficient management system. The comprehensive budget management took one extremely important management mechanism, as well as one important part of the modern enterprise system, take by the theorists and the practical realm.The article mainly uses the standard the research enterprise comprehensive budget management based on grasps the comprehensive budget management and the resources constraint research. From resources disposition obtaining, has analyzed the resources primary disposition and the enterprise the resources in enterprise second disposition which obtains in the primary disposition process. According to the Transaction theory -Costs theory, in order to reduce the transaction expense to have the enterprise. From the resource management angle, the enterprise also is one value creation process from the resources investment, utilizes to the product or service output. Therefore, the enterprise is a resources disposition place and model, it has two resources disposition processes, the first process is the public resource in social each organization primary disposition, the second process is all organizations'resources in each organization again disposition which obtains in the first resources disposition process.Firstly, analyzes the public resource in social each organization primary disposition, because the entire society's resources are limited, and capital always timid, always flows to the haven, makes use of favorable conditions and avoid unfavorable conditions, therefore has created social each organization the resources which obtains in the public resource primary assignment process organizes oneself to be possible to control is limited. How again analyzes causes this resources to restrain to enterprise's management binding force achieved slightly, enables the limited resources which in the primary assignment process obtains in the organization reasonable to carry on the second disposition, has limitedly these the resources conformity, the optimization, disposes again and so on, thus natural has drawn out the comprehensive budget management.Secondly, analyzes the relationship between resources restraint and comprehensive budget management. The resources restraint can affect the comprehensive budget management implementation, in turn, the comprehensive budget management be able to reduce the resources binding force. At present, some company strategic target formulation did not consider the resources factor, formulates strategic target is not accordance with enterprise actual situation. But, the enterprise comprehensive budget revolves the enterprise strategic target to establish, so that the performance of the comprehensive budget management is affected. Not only like this has not achieved the goal of the public capital pursues benefit, but also has created the resources waste.Finally, has introduced the case study, analyzes the application of comprehensive budget in the XF group company.