Meaning and Introduction of Budget, Budgetary control and its types

Authors

  • Namita Assistant Professor of Commerce, Smt AAA govt. P. G. College, Kalka

Keywords:

Budget, Budgetary Control

Abstract

Budgets are the individual objectives of a department whereas budgeting may be said to be the act of building budgets. Budgetary Control embraces all this and in addition, includes the science of planning the budgets themselves and utilization of such budget to affect an overall management tool f or the business planning and control.

References

Advanced Management accounting. Himalaya publication house by J. Madegowda.

Cost and Management accounting. Himalaya publication house by Dr. Prashanta Athma. 3. Accounting for Management, Himalaya publication house by Dr, Juwaharlal.

Principle of Management accounting by Manmohan and Goyal.

Management accounting, Chinmay prakashan. Aurangabad by Prof. S. S. Agrawal

"CIMA Official Terminology" (PDF). Archived from the original (PDF) on 2013-08-10.

O'Sullivan, Arthur; Sheffrin, Steven M. (2003). Economics: Principles in Action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. p. 502. ISBN 0-13-063085-3.

Cliche, P. (2012). “Budget,” in L. Côté and J.-F. Savard (eds.), Encyclopedic Dictionary of Public Administration, [online], http://www.dictionnaire.enap.ca/Dictionnaire/en/home.aspx

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Published

2017-12-30

How to Cite

Namita. (2017). Meaning and Introduction of Budget, Budgetary control and its types. Universal Research Reports, 4(13), 63–65. Retrieved from https://urr.shodhsagar.com/index.php/j/article/view/395

Issue

Section

Original Research Article