Budgetary Control



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Budgeting and Budgetary Control
Lesson 09
ACF 2233 – Cost & Management Accounting
Year II - Semester II
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Learning Objectives
After studying this lesson students should be able to:
 Define the budgeting & budgetary control and discuss the importance Identify and discuss the stages in the budget process planning and controlling Understand the relationship between different budgets Identify the purpose of budgeting (different roles Understanding overall budgetary process of an organization with special reference to manufacturing firms Preparation of functional budgets & master budgets Describe types of budgets.
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