BUDGETARY CONTROL IN THE MARKETING AND MANUFACTURING ORGANIZATION.

The purpose of this study is to find budgetary control techniques adopted and applied by service industries which aim at providing all ranks or management with enough information for recording plans and measuring performance in objectives and various plans in order to meet such objectives and budgetary is part of planning. Some organization go into liquidation or fold up due to lack of planning as one commentator said, few business plan to fail but many of the hazard execution and inadequate application of the control techniques. It is in view of this and particularly the failure of some business both small and large scale that made the researcher study the aids of budgeting and budgetary control and if application in achieving corporate objective. This research work is therefore aimed at reviewing the whole system of budgetary control with a view to finding a lasting solution to the problems inherent in them.