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What Are The Key Features Of A Budgetary Control System?

September 23rd, 2007 / No comments yet

   The key features of a budgetary control systems are:

  • Setting attainable objectives;
  • Assigning executive responsibility;
  • Planning the activities to achieve the objectives;
  • Comparing actual results against the plan;
  • Taking corrective actions and
  • Reviewing and revising plans in the light of changes.

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