Of the following, which would not be considered an aspect of budgetary control? a : it assists in the determination of differences between actual and planned results. b : it provides feedback value needed by management to see whether actual operations are on course. c : it provides a guarantee for favorable results. d : it assists management in controlling operations.

Option C : It provides a guarantee for favorable results.

Would not be considered an aspect of budgetary control.

Explanation:

Budgetary control involves continuous comparison of actual results with the planned ones and taking corrective actions in the organization. The primary objective of budgetary control is to help the management in systematic planning and in controlling the operations of the enterprise; they also help the managers in performing other functions of management without any guarantee for favorable results though as there are limitations like inaccurate estimates as budgets are based on forecasting of future events; rigidity, human factor hiding inefficiencies and over budgeting considering that there is no substitute for efficient management.

A budgetary control is a mechanism that helps senior managers ensure that spending limits are adequate so this primary objective can be met only if there is proper communication and coordination amongst different people within the organization.

This control is important because spending excesses have an unfavorable impact on corporate profits.

answer///the stewardship worldview;