Budget has several important activities, namely: planning, coordinating and communicating, controlling and evaluation, carried out by an organization or company in order to realize a strategic plan to archieve the company’s objectives in the short term. The role of the behavioral aspects play an important role in the success of the implementation of the budget, therefore the situation in the company must support and conducive to their messages of behavior that would be submitted by the executive budget. Budget in the end not only as a tool that shows the calculation of numbers as a means of planning and controlling, but behavioral aspect should receive attention so that the budget can motivate budget implementing measures to archieve the goal. This can be archieved, if the budget executor can participate from the beginning to the end of the budgeting process as well as companiesdpat maintain the condition of goal congruence. In the process, the traditional approach to budgeting should be complemented by changes in order to keep the budget can be a tool for the company. Beyond budgeting approach one approach to enhance traditional approach to budgeting.
Keywords: Traditional Budgeting, Beyond Budgeting, Participative Budgeting, Goal Congruence, Behavioral Aspect.