MANAGEMENT CONTROL SYSTEM IN PREPARING BUDGETING
Abstract
The main role of the management control system is to ensure the implementation of the chosen strategy
goes well. Management control system is an attempt to achieve certain goals efficiently and effectively
through an expected behavior. Management control is some form of planning and control activities that
occur in an organization. The purpose of management regulation is to ensure that the strategies
implemented are in accordance with the organization's objectives to be achieved. Management control
system is also a tool to achieve company goals in accordance with established strategies. Budget is a
management control process that involves formal communication and interaction within an organization