Budgetary Control Techniques
Dr. N.P. Agarwal is current the Convenor, Board of Studies; and Principal University Commerce College University of Rajasthan, Jaipur. In the post-liberalisation environment, the subject of budgetary control has become far more complex than what it was in the last century. Now-a-days, budgetary control is one of the most vital and decisive areas of business management. The contents of budgetary control are also changing at a rapid pace and valued techniques are also comprised in its field which have shifted emphasis from the episodic cost contrl of the total cost control and cost reduction.