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Résumé :
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Management control is the process by which managers ensure that resources are obtained and used effectively and efficiently in accordance with the objectives of the organization and that the current actions are in line with the defined strategy. This process intervenes by means of various tools which are essential such as: cost accounting, the dashboard as well as budget management which is a fundamental tool of management control. Budget management is considered to be a partial function of management control, it leads, with its approach, to the establishment of a network of budgets covering all the activities of the company, which is known as the budget process, thus, budgetary management is a short-term management method which encompasses all aspects of the company's activity in a coherent set of quantified forecasts (budgets). Periodically, the actual results are confronted with forecasts and allow the identification of variances, which must imperatively lead to corrective measures.
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