This document discusses budgetary control and planning at Ushodaya Degree College. It analyzes the college's sales and other receipts budgets, total inventory budgets, and revenue budgets over a 5-year period from 2010-2011 to 2013-2014. The analysis found that sales budgets increased over time, while inventory budgets decreased from 2010-2011 to 2012-2013 but then increased in 2013-2014. Suggestions are provided to improve the college's budgetary control techniques and capital budgeting. In conclusion, the study evaluated the college's financial position and budgetary control systems over 5 years.

1. BUDGETARY CONTROLBUDGETARY CONTROL
ATAT
““USHODAYA DEGREEUSHODAYA DEGREE COLLEGECOLLEGE.”..”.
By
ch ,Goverdhan
HT.No:5022-14-672-104

2. BUDGETARY CONTROL AND PLANNINGBUDGETARY CONTROL AND PLANNING

3. THE STAGES OF BUDGETINGTHE STAGES OF BUDGETING
1. Planning
2. Control

4. Budgetary control is the system of controlling costs which
includes the preparation of Budgets, co-ordinating the
department and establishing the responsibilities.
A system which uses budgets as a means of planning and
controlling all aspects of producing and selling commodities
and services.
To achieve the maximum profitability.
INTRODUCTION

5. THE CONCEPT OF BUDGETARY CONTROL

6. To analyze the sales & other receipts.
And The total inventory budgetary.
To analyze the revenue budgets and budgetary
control policies of “USHODAYA DEGREE
COLLEGE.”.
through the analysis of financial statements.
To give a suggestion for the better & successful
budgetary control. To organize data for the past five
years, compare and study the trend possible.
OBJECTIVES

7. YEAR BUDGETED ACTUALS
2010-11 5265.08 1268.61
2011-12 11,081.07 9,247.53
2012-13 12,478.62 11,084.08
2013-14 14,747.60 12,478.62
SALES AND OTHER RECEIPTS( In Crore)

8. YEAR BE RE ACTUALS
2010-11 861.98 674.19 867.085
2011-12 662.64 561.98 713.49
2012-13 589.4 654.6 566.6
2013-14 662.9 603.49 638.83
TOTAL INVENTORY BUDGETARY

9.  Inventory budget has been decreased from year to
year. In 2010-11 it has 867.085 actuals and 2012-13
it has been decreased to 566.6 actuals.
 It was found that inventory budget decreased.
It was observed that Inventory budget has been
increased in 2013-14 it has 638.83 actuals for
previous year 2012-13 it has 566.6 actuals.
SUGGESTIONS
As the internal resources are not sufficient to take
up the major modifications revamping of the
equipment covering to the requirements of strategic
sector, Government of India must take steps to
provide.
FINDINGS

10. CONCLUSION
After analyzing the financial position of “USHODAYA
DEGREE COLLEGE.”.
and evaluating its budgetary control or Capital Budgeting
techniques in respect of components analysis.
Sales budget increased and also other expenses budget
decreased.
It was found that inventory budget decreased.
It is hoped that the interpretations, suggestions and ideas
and findings of this study

11. THANK YOU