Document Type

Article

Publication Date

1923

Abstract

Budgetary control is urgently needed in the efficient administration of business for two well defined reasons, as follows: 1. To coordinate the activities of all departments. 2. To centralize executive control. Most concerns do not use a budgetary control system primarily because they either do not understand how to prepare and operate it, or else they do not realize the need of it. From the elementary description given and the reasons cited why the budgetary system should be operated, it is hoped that all members of the Association will review their own requirements and plan some type of budgetary control.

Relational Format

pamphlet

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