What is the distinction between budgetary control and management control?

Budgetary control is managing to utilize budgets, monitor and control costs and operations in a given accounting period. It means to set financial and performance goals with budgets, compare the actual results and adjust performance when required

Management control gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and organizational strategies

Management control is the process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishments of the organization 's objectives 

Budgetary control involves drawing up budgets for the areas of responsibility of individual managers and of regularly comparing actual results against expected results. The differences between actual results and expected results are called variances and these are used to provide a guideline for control action by individual managers.

 

A management control is is system which gathers and uses information to evaluate the performance of different organizational resources. .-Budgetary control is a control technique whereby actual results are compared with budgets. Any differences are made the responsibility of key individuals who can either exercise control action -Budgetary control and responsibility centers;these enable managers to monitor organizational functions

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