18 12月 论文代写：管理会计
The targets that a company has regarding its profitability are always expressed in financial terms before a specific period of time begins so, it is not possible to change those targets because they are made keeping in view the resources and requirements of the business entity. All that can be done by the management is to ensure that organization achieves those targets in time. Monthly performance reports are made to compare the budgeted results with actual results. By having a detailed analysis of the reasons lying behind any discrepancy in the budgetary results and actual results, management is responsible to take corrective actions in order to maintain the performance of the organization.
The goals that are set in the budgetary control are excellent way to achieve the performance objectives of the organization. Performance objectives are always related to the activities of management that are aimed to help the organization in staying profitable in long run. Budget is used to set aside the performance objectives of the enterprise (Hoque & James, 2000). Budgetary control always requires that management sets its performance targets in financial terms (dollars), so that they can easily be analyzed and controlled by the responsible authorities.
Preparation of detailed budget always requires all the members of the organization to coordinate with each other. This coordination among different employees and departments serves to increase the level of integration among these departments. So, it can be said that measures that are taken in budgetary control systems are also associated with integrative control mechanism. It is also necessary that budgetary control system is designed in a way that management may remain able to tackle with all the issues associated with integrative control system (Hofstede, 1981).
As budgetary control measures acts in integrating the planned expenditures, revenue plans, financing needs and asset6 requirements of the company, any negligence in the formulation or implementation of budgetary control system badly affects the integrative control system. It is clear that budgetary control system and integrative control system are so much related and there are some changes that should be made to budgetary control system to tackle with the integrative control mechanism.