Budgetary Control: The Responsibility of Management

This thesis is being archived as a Digitized Shelf Copy for campus access to current students and staff only. We currently cannot provide this open access without the author's permission. If you are the author of this work and desire to provide it open access or wish access removed please contact the Wahlstrom Library to discuss permission.This thesis attempts to assign the responsibility for budgetary control to operating management rather than to the budget and accounting staff. This paper demonstrates that effective budgetary control can only be implemented and maintained through proper planning, communication, measurement and feedback, and motivation and reward, involving all levels of management. The paper traces the stages of management with emphasis on budgetary control as an integral function of effective managing