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A system of budgetary control forces management to look into the future and use all available techniques to help it shape a forecast. No business or industry Inspite of the above advantages, budgeting has the following limitations: 4) Budget Manual: Budget manual is defined as a document which sets.Responsibility and functions of each executive in regard to budgeting are written down in the budget manual to avoid any duplication or overlapping of There are a number of advantages to budgeting and budgetary control: Coordination of the preparation of budgets, including the issue of a manual A budget manual is a set of rules and instructions used by large organizations to prepare their budgets and related reports. As organizations become larger The following are the advantages of budget manual. 1. Maximum profit can be earned by an organization. 2. Each employee understands what is his/her role, what 15.5.5 Advantages of Budgetary Control System. Points. Description. 1. Efficiency Budget Manual: Effective budgetary planning relies on the provision of.

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