Budgetary control system in selected Malaysian manufacturing companies / Johnny Percy

A good system of budgetary control is important for any business enterprise because it results in better performance through planning and efficient control of costs. However, it has been said that such benefit will only come about if the system is fully understood and properly implemented. This research attempts to understand the system by studying its theories and to find out the extent of budgetary control system as practiced by selected Malaysian Companies. of issues comprising of technical Discussion aspects and behavioural aspects are presented following analytical review of literature and collection of primary data through questionnaires and interview. It is concluded that understanding of the system will lead to maximum benefit as implied and also the system is more developed in bigger companies.