Hey as The management is efficient if it is able to accomplish the objectives of the enterprise

Meaning of Budget
It is a financial and quantitative statement prepared and approved or to a defined period of time of policy to be pursued during that period purpose of attaining a gaining a given objective

Meaning of Budgetary
The process of planning all flows of financial resources into within form a entity doing some specified future period it includes providing detailed allocation of available future resources to projects responsibilities

Meaning of budgetary control:
It is the process of the establishing of the departmental budget relating the responsibilities of executives to the requirements of a policy and the continuous comparison of actual with budgeted results

Aim of budgeting
The objectives with minimum effort and most in attain long-rang efficiency and systematic approach in facilitate effective management performance is profit planning and control or budgeting

Essential of good budget:
It is prepared prior defined period of time.
It is prepared for the definite future period.
It is monitory and /or quantitative statements of the policy.

Objectives of Budgetary Control
Coordination
Communication
Controls and performance evolution