This learning unit on control via budgets is one in the Choice Series, a self-learning development program for supervisors. The purpose of the approximately eight-hour-long unit is to enable the supervisor to describe what a budget is, provide the information required to prepare budgets, understand how budgets are used, and use budgetary control techniques. An introduction provides an overview of the unit and lists unit objectives. Parts A through D contain informative material, activities and answer keys, self-checks and answer keys, and a summary. Topics include the definition of a budget, preparation of budgets, using budgets, and standard costing. Part E contains performance checks--an end check to be completed alone, a tutor check, and a work-based project. Part F consists of a brief unit review, extensions (print sources of additional information, such as units or sections in books), and a list of references. (YLB)