Correct Answer: Budgetary evaluation

Solution : The correct answer is (d) Budgetary evaluation.

The process of comparing the actual results of a budget to the planned results is known as budgetary evaluation. This evaluation involves analyzing the financial performance, assessing the outcomes, and determining the effectiveness of budget implementation.

Budgetary evaluation helps in understanding the variances between actual results and planned targets, identifying the reasons for deviations, and evaluating the impact of budgetary decisions and actions. It provides valuable insights into the success or failure of budgetary measures, the efficiency of resource allocation, and the achievement of financial goals.

Budgetary control, on the other hand, refers to the overall process of monitoring and controlling the budget throughout its implementation, including budget preparation, budgetary analysis, and budgetary control techniques.