Although much has been written Of budgetary control as applied to particular phases Of a business, this is the first attempt, so far as the author is aware, to present the sub ject as a whole, and cover the entire budgetary program. It is to be regarded as an effort to state clearly the problems involved, rather than to Offer full solutions. It is hoped that the discussion will stimulate thought, and constructive criticism will be gladly received. One obvious difficulty has been the problem of what to include and what to omit. The budgetary procedure in volves administrative policies on the one hand, and admin istrative routine on the other. The discussion might easily cover the whole field of business administration, ranging over a wide variety Of topics about which no one individual can be expected to have expert knowledge. In the present work, however, the reader is addressed throughout, not as a technical expert, but rather as a student of the broad prob lem of administration. The advertising man, for example, may be aided in handling his own problems through under standing the method Of applying budgetary control to the operations of all other departments of the business, as ex plained in the other chapters Of the book. SO with the other departmental executives; it is hoped that each of them will be helped by a comprehensive picture of the problem as a whole. The discussion has been kept sufficiently elemen tary, it is believed, to be easily understandable by those who are not experts on the technical subjects discussed.