<![CDATA[This study aims to analyze the role of budget preparation and budget realization as tools for assessing corporate performance through a literature review. In a complex and dynamic business environment, organizations require effective control mechanisms to ensure optimal resource utilization and the achievement of organizational objectives. This research employs a Systematic Literature Review (SLR) method, selecting articles from indexed national and international journals published between 2015 and 2025. The review process includes identification, selection, data extraction, and synthesis of findings from ten relevant studies. The results indicate that participative budget preparation enhances managerial involvement, commitment, and accountability, while evaluating budget realization enables management to identify deviations and take corrective actions. Furthermore, the implementation of performance-based budgeting and both financial and non-financial performance indicators improves the effectiveness of control and transparency in organizational performance. These findings support the application of Management Control Theory, Agency Theory, and Participation Theory, emphasizing the importance of control, accountability, and engagement within the budgeting system.]]>
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