budget control的意思|示意

Budget control is a financial management technique used to ensure that an organization or individual's spending stays within a predetermined limit, typically to ensure that financial goals or objectives remain achievable. It mainly involves the monitoring of actual expenditure against budgeted amounts, and taking corrective action when and if necessary in order to remain within budgeted limits.

Budget control is based on the idea that budgeting is a service activity, not just an accounting activity. It involves enforcing budget goals, monitoring and controlling budgets and ensuring that resources are allocated and used wisely. The purpose of budget control is to reduce the likelihood of overspending or under-spending as well as to improve organizational efficiency.

There are several methods for controlling budgets, including setting goals, tracking performance, monitoring pricing, and conducting regular reviews. Explicit budget control policies are adopted in organizations to ensure that all departments and individuals are making responsible decisions when it comes to their budgets. This involves the enforcement of rules and regulations pertaining to the budget that have been established by the top management.

The precise methods used to control budgets will vary depending on the particular organization and its budgeting process. However, the objective is always the same: to ensure that budgets are managed in a responsible manner and that spending remains within the predetermined limits. By doing so, organizations can ensure they remain within their budgets while also utilizing resources in the most effective way possible.