Budgetary control is a management technique that involves the use of budgets to evaluate the performance of an organization and make necessary adjustments to achieve its financial goals. It helps in monitoring and controlling the financial activities of an organization by comparing actual results with budgeted figures. The primary objective of budgetary control is to ensure effective financial management and achieve organizational goals.

Let's examine each option to identify which one is not an objective of budgetary control:

a) To anticipate capital expenditure for the future: This objective focuses on forecasting and planning for future capital expenditures. It involves estimating the amount of money that will be required for long-term investments in assets such as equipment, machinery, or buildings. By anticipating capital expenditure, an organization can allocate resources effectively and plan for funding sources to support these investments. This objective is aligned with budgetary control as it helps in financial planning and resource allocation.

b) To eliminate waste and increase profitability: This objective aims to identify and eliminate unnecessary expenses or wasteful practices within an organization. By closely monitoring budgeted figures and comparing them with actual results, budgetary control helps in identifying areas of inefficiency and waste. By eliminating waste, organizations can reduce costs and increase profitability. This objective is an essential component of budgetary control as it promotes cost-consciousness and efficiency.

c) To determine the number of employees needed: This option is NOT an objective of budgetary control. Determining the number of employees needed is primarily a human resource management function. It involves assessing staffing requirements based on workload, job responsibilities, and organizational goals. While budgetary control can provide financial information related to labor costs, it does not directly determine the number of employees needed.

d) To fix responsibilities within the organization: This objective focuses on assigning specific responsibilities and accountabilities to individuals or departments within an organization. By clearly defining roles and responsibilities, budgetary control helps in ensuring accountability and promoting effective decision-making. It helps in identifying areas of responsibility for budget preparation, budget execution, and performance evaluation. This objective is an integral part of budgetary control as it enhances transparency and accountability.

In conclusion, the option "c) To determine the number of employees needed" is not an objective of budgetary control. Budgetary control primarily focuses on financial planning, cost control, and performance evaluation rather than determining staffing requirements.