Today, the importance of budgetary control can never be over emphasized. Thus, for survival of any business organization, management needs to embark on budget to effect proper planning and control. In this vein, budgeting can be seen as a process of planning and control. Proper budgeting can never affect efficient plans of organization without control. Control as it were is an important tool which must be priced to keep in check with the plans of the organization and for correction of any deviation from the stipulated plans of the organization in question. Hence, a budgetary control comprises of both plan of operation and means of controlling operation with the scope of plan. In pursuant to this, data were collected by personal interview, questionnaires and through researcher’s observation. Secondary data were also collected from journals and related works. In chapter four, it reviews the response of people, and it was found out through questionnaire that the factor that affects the company’s profitability most is the general economic condition in the country as the people stated and cash budget is the best type of budget. This work also recommends in chapter five that business executives must make use of budgetary control to avoid failure in business.