Answer:
b. the comparison of actual results with planned
Explanation:
Budgetary control can be regarded as a way whereby budgets are been set up because if the future period then make comparison with the actual performance so that variances could be found if any. To find variance as well as corrective measures, , there should be a comparison of budgeted figures with respect to actual figures by management. It should be noted that major element in budgetary control is the comparison of actual results with planned
