Effective Budgetary Control System:A Regression Model for Indian Listed Companies  

作　　者：Alireza Kaab K.Manoharan Nair 

机构地区：[1]Department of Commerce,University of Kerala,Trivandrum,India [2]Post Graduate Department of Commerce and Research Centre,Mahatma Gandhi College,Trivandrum,India

出　　处：《Journal of Modern Accounting and Auditing》2021年第1期41-51,共11页现代会计与审计（英文版）

摘　　要：Budgetary control system is a sin quo non for every business irrespective of whether it is small,medium or large.It is used for forecasting,fixing the responsibility of the departments,and the effective utilization of resources.It in turn leads to increase in the productivity,profitability and return on investment.Budgetary control system helps the senior managers to ensure that spending limits are adequate.Budgetary control system becomes one of the most vital and critical area of business management.Presently,much attention has been given to improving of budgetary control and planning and their interrelationship in developing countries including India.Two-way analysis is made in this paper:One is developing predictor model for an effective budgetary control system for listed companies in India and the other is the analysis on the quality reporting system for financial statements especially budgetary control system.The method of research is empirical which tests the feasibility of solution using empirical evidences based on the statistical applications.The result of the current study shows that effective budgetary control factors are prominent in determining the budgetary control system in Indian listed companies and have significant correlation between dependent and independent variables.The study suggested initiating steps for using budget as a tool for optimum use of available resources,for avoiding conflicts among departments while allocation of resources and for increasing the inspirational quality of the budget for budgetary control.

关 键 词：budgetary control system effective budgetary control factors Indian listed companies traditional budgeting budget related targets BUDGETING management accounting Introduction 

分 类 号：F42[经济管理—产业经济]