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Bugeting and Budgetory Control

Bugeting and Budgetory Control

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Published by rajuarora40

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Published by: rajuarora40 on Aug 18, 2010
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12/16/2013

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INTRODUCTION 
µPLANNING¶ IS THE PRIMARY ANDµCONTROL¶IS THE LAST FUNCTION OFMANAGEMENT.µBUGETING¶ANDµBUDGETORY CONTROL¶ OCCUPIES ANIMPORTANT PLACE AMONG THE VARIOUSTECHNIQUES WHICH ARE USED INPERFORMING THESE FUNCTIONS.
 
 MEANING OF BUDGET 
A BUDGET IS THE MONETARY OR QUANTITATIVE PRESENTATION OFBUSINESS PLANS AND POLICIES TO BEPERSUED IN THE FUTURE PERIOD OF TIME.
 ACC. TO I.C.M.A;LONDON 
³
A BUDGET IS A FINANCIAL STATEMENTPREPARED PRIOR TO A PREDETERMINEDPERIOD OF TIME OF THE POLICY TO BEPERSUED DURING THAT PERIOD FOR THEPURPOSE OF ATTAINING GIVENOBJECTIVES.´

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