[] () the process by which an organization plans how much money can be spent on each one of its activities or costs during the next accounting period and then continuously compares the actual amounts with the planned amounts to see if any changes are necessary 预算控制（通过对预算收支和实际收支的详细比较而进行开支和成本方面的控制）◆to develop a budgetary control system 开发预算控制系统