Applied Cost Accounting

Presented by
Anju.M.V
Roll no:-521
 Budgetary control

Budgetary control is the process of determining

various budgeted figures and comparing them with the
actual performance for calculating variances,if any.
Essentials of Budgetary Control
 A clearly defined organisation.
 A well defined policy.
 Proper delegation of authority and responsibilities.
 Effective communication system.
 Budget education.
 Logical sequence in budget preparation.
 Participation of all employees.
 Flexibility.
 Motivation.
THANK YOU.......