In a enterprise, money is the connecting link of all the running places such as production, employees and marketing, so the control of money is vital to the sleek efficiency of the company. The basic economical functions are expense, which promotions with getting resolved assets; funding, which promotions with increasing necessary sources from various sources; and revenue appropriation, which promotions with appropriating the revenue earned by the enterprise among the providers of sources.

Regarding expense, assets/ tasks are to be selected only by considering their net dividends. Regarding funding, it is to be guaranteed that the company gets the necessary funding at the smallest possible price. In the same way, regarding revenue appropriation it is to be seen that sufficient sources are provided for the developing activities of the enterprise, without affecting the interest of the providers. In a company where these functions are planned and handled effectively it can be said that you can find efficient expense control. Thus, expense control may be defined as that part of managing action which is concerned with the planning and managing of the money of a company.

As every enterprise action requires purchases, expense control is closely related with other places of control. When expense is maintained effectively, other places will also show good efficiency. Financial commitment decision control helps in tracking the effective use of sources in resolved and funds. This will, in turn, make sure better operating of the enterprise.

All the functions and sources in a enterprise company are maintained with the same wide purpose, i.e., to obtain the purpose of the enterprise. So each resource or place should be maintained in such a way as to promote the satisfaction of the purpose of enterprise. However, there are specific goals for each sensible place. In the case of expense, the purpose is to make sure that the company gets the necessary money at the smallest possible price, and uses it in the maximum beneficial way.