An Internship Report on "Budget and Budgetary Control of Dhaka Stock Exchange"

Abstract

The report has been prepared to evaluate ‘Budget and Budgetary control of Dhaka Stock Exchange.’ In the research quest I have taken interviews from my onsite supervisor, my reporting boss and experts from different departments about the prospects of the stock market and its present scenario. Moreover, annual budget reports 2024-2025 of the companies have been used to extract information related to measuring the performance and condition of the companies budgeting process. In addition to primary data, the Annual Budget Reports for FY 2024–2025 of the organization were analyzed to assess the financial performance and structure of DSE’s budgeting system. The report includes detailed analysis of revenue streams, expenditure planning, capital investments, and budget monitoring procedures. This study also highlights the strengths and weaknesses of the existing budgetary control system. One key observation is DSE’s continued reliance on manual budgeting procedures, which poses challenges such as delays, inefficiencies, and risks of human error. Moreover, budget shifting and approval processes are time-consuming due to lack of automation and digital integration. The report concludes with several practical recommendations such as implementing automated budgeting tools, strengthening internal audits, and introducing forecasting techniques to enhance the accuracy, efficiency, and transparency of the budgeting process.