Abstract
This chapter aims to give an overview of budgetary control as the most important toll of MCS. It also presents the different purposes that budgetary control as main part of most MCS use to serve in organizations. The different functions of budgetary control and its development over the last decades are discussed in more detail to gain a better understanding of how budgetary control can be customized and used by organizations.
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© 2020 The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
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Schmitz, S.O. (2020). Budgetary Control – the Backbone of MCS. In: The Future of Management Control is Fair. FOM-Edition Research. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-31232-9_2
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DOI: https://doi.org/10.1007/978-3-658-31232-9_2
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Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-31231-2
Online ISBN: 978-3-658-31232-9
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