81. Budgetary control system acts as a friend, philosopher and guide to the ___A. ManagementB. Share holdersC. CreditorsD. Employees AnswerA. Management 82. Budgetary control facilitates easy introduction of the ___A. Marginal costingB. Ratio analysisC. StandaD. costing D) Subjective matter AnswerC. Standa 83. Key factor is also known as ___A. Limiting factorB. Governing factorC. Principal factorD….