The budgetary control system is criticized because it encourages dysfunctional behavior from the perspective of management control. From the contingency perspective, it is criticized that it is inadequate to meet the needs of the current competitive environment. It is also criticized for being too time-consuming for executives and for its failure to identify the root of problems from a cyber perspective. Similarly, managers are criticized for being indoctrinated with budgeting principles from an organizational behavior perspective. Most of these criticisms start from the assumption that the budget control system is still strictly based on the principles of controllability and functionality. The budgetary control system has evolved from being at the center of the management control system to being part of a larger control system. Organizations now not only reward and penalize people based on their ability to meet budget goals, but also consider other external events. Most organizations now encourage teamwork with selected members for different departments. Regardless of the perspective used, it can be seen that the traditional budgetary control process is problematic, however the current system, where budgetary control systems are used in a broader management control system, answers most of the criticisms . The request to completely abandon budgets is