Budget control is where managers evaluate a Company's quantitative plan (budget) in order to point out the areas that are not operating as expected and then they take corrective measures so as to put the plan of action in line with the set goals and objectives.
The norm is that, budgets are drawn up for those aspects of the business that can be expressed in monetary terms. They do not incorporate elements that cannot be reported in numbers. However, a budgetary control process that is effective covers even the non-financial aspects of the business.