Budgetary planning and control is the most visible use of accounting information in the management control process. By setting standards of performance and providing feedback by means of variance reports, the accountant supplies much of the fundamental information required for overall planning and control.
CITATION STYLE
Emmanuel, C., Otley, D., & Merchant, K. (1990). Budgetary planning and control. In Accounting for Management Control (pp. 160–190). Springer US. https://doi.org/10.1007/978-1-4899-6952-1_7
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