3. A budgetary is written plan Firm or
business to time period
It is a management to carrying functions of CONTROLLING,
COORDING, PLAYING,
*Bugetory is a system as well as "Control"
* It check & evaluation of find Actual RESULTS
* The "Bugetory control " & "BUDGETING" is inter changeable
word
5. 1] playing
*Buget is plane of action
* Every success or any firm required BUDGET for proper working
or Run to firm
* It is helpfull for management Activities
*It is a included detail plan of firm playing production, sales, losses
advertising, procedure schedule etc.
* The BUDGET CONTROL is best management Technique
2] coordination
* It is a process like some different because it is target to
GOAL
6. 3]CONYROL
*control is action to Ensuranc to plane
*Budgetary control is make proper control
* Management is Nessary for confirming
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Key words
Advantages
Budgetary control are provided Actully Result
It distributes production program.
Responsibilities of budgetary are fixed.
Budgeting is Activity offer Various Deperment &
functions.
Budgetary is deal with CAPITAL to most PROFITABLE tech.
Budgetary is set predetermined GOALS
Budgetary are find out Profits of function
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Classifaction offer budgetary control
It is a divided in three types
=> According to time factor
=>According to flexibility factor
=>Functional Classifaction
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Text=>1] According to time factor
1] Long term Budgetary =>It is work on planing or operation
know of firm or Business. The time period is this budget is 5to 10 years
2]Short term Budgetary => 1] This budgetary like period is one to
two years 2] This budgetary is plant to firm for production to
monetary Value
3] this budgetary is time period is 1year to 5 years
3] Short term Budgetary =>This budgetary is
prepared period is few weeks or Extend up-to months is
known as VURRENT OR SHORT budgetary 2] it is a adjustable to form
condition
10. =>According to flexibility factor
1] Fixed Factor=> *It is a Buget like a which is a fixed
TARGET to achieve * some budgetary are prepared
in advance like to monts of facial / current year
pattern *it is a limited Application
2] Flexible budget => * It is destined to change the activities
Actully worked / Attained. * it is change there pattern for
usefully or Partical ALSO
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=>According functional
Classifaction
It is divided Fallowing types
1) sale budget
2) master budget
3) selling or distribution cost Budget
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Text1) sale budget => It deal with sale of Bussness & alll
the salesman, Advertising, market research, sale, are
included
*some limitation of sale budget prepared
2) Master budget=>* when the function budget
are complete. *The master budget are prepared to
budget officer Through. * The all budget are
combined all the functions. * The budget contain
details, recording, sale, production cost, cash
position, & key of account balance like ASSECTS,
STOCK etc
13. 3) selling or distribution cost Budget
* The budget are included cost of
selling & Distribution of company of
products.
* It closed connected with Business
to sale of products to consumer
* Sale manager are higher to selling
Distruter, advertising, manager, etc
