代写论文：管理会计
成本与管理会计师公会（CIMA）研究所定义预算控制为：“建立有关管理人员的责任政策的要求，预算以及实际与预算结果的不断比较，无论是单独行动的目标，以确保该策略，或提供其修订“的基础。
至于预算的概念而言，它指的是是为了开展特定的时间段是预先确定的（奥特利，1999）特别行动或活动作出侧重于资金的声明。因此，预算控制可以被解释为是被用来控制实际结果鉴于保持预算的技术。如果有任何种类的差异的存在于实际结果和预算然后通过取控制动作矫正或修订对预算的。
代写论文：管理会计
Managerial accounting
Institute of Cost and Management Accountants (CIMA) defines budgetary control as: “The establishment of budgets relating the responsibilities of executives to the requirements of a policy, and the continuous comparison of actual with budgeted results, either to secure by individual action the objective of that policy, or to provide a basis for its revision”.
As far as the concept of budget is concerned, it refers to be the statement focusing on financial resources that is made in order to carry out particular actions or activities for specific period of time that is pre-determined (Otley, 1999). So, budgetary control can be interpreted to be a technique that is used to control actual results keeping in view the budget. If there is any kind of discrepancy that exists in the actual results and budget then it is corrected by taking control actions or a revision is made to the budget.
