Effective Budgeting In Non-Profit Health Care Organization A Study Of Society for Family Health Nigeria

ABSTRACT

A budgetary control is a system of controlling costs through preparation of budgets. Drury (1996) defined budgetary control as the establishment  of  budgets  relating to the responsibility of executives of a policy and the continuous comparison of  the actual with the budgeted results, either to ensure by individual action the objective of the policy or to provide a basis for its revision J. Batty found in Sharma and Gupta (2003), defined it as “A system which uses budget as a means of planning and controlling all aspects of producing and or selling commodities and services,” While

Welsch in Sharma and Gupta (2003), defined as the use of budget and budgetary reports throughout the period to co-ordinate, evaluate and control day operations in accordance with the goals specified by the budget” Also CIMA, has  defined  budgetary control in the following words “The establishment  of  departmental  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 objectives of that policy or to provide a firm basis for  its  revision