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Although budgets have been criticized for years, we can see paradoxically a certain durability of this management tool. Budgets have been studied by authors in management accounting as diagnostic tools or interactive tools (Simons, 1987, 1990; Albernethy & Brownell, 1999). Moreover, we can observe a great diversity in the modes of conception and presentation of budgetary systems. So the present paper deals precisely with the modes of transformation of budgetary systems. Indeed, the objective of this contribution is firstly to study the conception of budgetary systems (classical form or cross-functional form), and secondly to observe the use of these budgets (diagnostic control or interactive control). A survey carried out with 63 french manufacturing firms of the DFCG Association has provided information about the diversity of the budgetary process. This study emphasizes complementarities in the conception and use of traditional budgets and crossfunctional budgets. Moreover, it underlines complementarities about the use for the diagnostic control and the use for the strategic control.