BUDGETARY CONTROLBUDGETARY CONTROLATAT

“ “USHODAYA DEGREE USHODAYA DEGREE COLLEGECOLLEGE.”..”.

By ch ,Goverdhan HT.No:5022-14-672-104

BUDGETARY CONTROL AND PLANNINGBUDGETARY CONTROL AND PLANNING

THE STAGES OF BUDGETINGTHE STAGES OF BUDGETING

1. Planning

2. Control

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

THE CONCEPT OF BUDGETARY CONTROL

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

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)

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

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

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

THANK YOU