Proper

Abstract

Budgeting is an indispensable tool in the automobile industry-which has profit maximization as its goal and this can only be, realized when resources are properly planned and controlled with the required commitment and expertise. The prevailing uncertainties in IRAN business environment today, most managers and stakeholders must be poised to compete favorably under these rapidly changing conditions. In order to survive under these environmental complexities and vagueness, managers and stakeholders of the automobile industry need sharp tools, proven management techniques to forecast the major changes which are likely to affect the business while they choose future directions and dimensions of resources needed to attain selected goals. This research was work conducted with special reference to Budgeting, Budgetary Control, and Performance Evaluation system of All terrain Services Group with the view to ascertain the role that the budget plays in the company and how the key actors of the budget engage its has application in their daily operational activities. In the course of this research work, 137 workers at various managerial levels were taken as a sample population. A well-designed questionnaire was used to obtained data through personal interview and administration of the questionnaires, both qualitative and quantitative methods were used in analyzing the data collected, secondary data source was also used.