Budgeting control is the process of ensuring the accomplishment of budgetary plans by applying the needed corrective measures to deviation i.e. moving away from the original plans it is also a process of assigning responsibilities for the achievement of budget targets measuring actual performance and comparing actual with planned performance budgetary control is therefore as essential as the making of budget.
All survival conscious organization both public and private have objectives or goals which they try to attain with resources available to them.
These objective or goals include survival in hostile and competitive business world.
Maximizing of profit as well as attaining a certificate level of societal responsibility to community in which they operate. Resources for the attainment of this objectives are limited hence the need for planning.
Planning in form of budgeting a budget is plan of action which an organization intends to execute within any given period it is not enough to make which cannot be achieved. Therefore, the achievement budgetary plans require control mechanism.