In this article I shall try to examine some problems between the Budgetary control and the Divisional organization. Lt is necessary for us to understand the Divisional organization in considering those problems in all aspects. The characters of the Divisional organization are as follows : (1) Each Division should be planned on its own responsibility within the extent company policy. (2) Each Division is appraised by the Administrative division concorning its profit. Administrative Division will manage the profit of each division, and such a point is quite different from that of under the Central organization. The responsibility of department lies in the departmental budget in the Central organization, accordingly this system means direct control. It is very important to make sure these points to use Budgetary control system in Divisional organization.