School project topic BUDGETING AND BUDGETARY CONTROL IN BUSINESS ORGANISATION. (A CASE STUDY OF EMENITE NIGERIA LIMITIED EMENE ENUGU BRANCH) » School Project Topics

BUDGETING AND BUDGETARY CONTROL IN BUSINESS ORGANISATION. (A CASE STUDY OF EMENITE NIGERIA LIMITIED EMENE ENUGU BRANCH)

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BUDGETING AND BUDGETARY CONTROL IN BUSINESS ORGANISATION. (A CASE STUDY OF EMENITE NIGERIA LIMITIED EMENE ENUGU BRANCH)

ABSTRACT

 

This research work conducted with special reference to the budgetary system of Emenite Nigeria Limited with the view to ascertain the major role budgets play in the achievement of profitability for an organization. Budget as a profit planning device sets standards of performance of manager, while budgetary control is a tool implored by management to keep track of actual performance to ensure budgeted standards are achieved. In the course of this research work 40 managers were taken as sample population. Data is obtained through personal interview and the administration of questionnaires secondary data source is also implored. Data collected in subject to chi-square test in order to prove or disprove hypothesis therein. The analysis of the finding indicates that Emenite Nigeria Limited has a formal system of budgeting and does attach incentives for the attainment of budgetary goals.

 

TABLE OF CONTENTS

Title page:        –       –       –       –       –       –       –       –       –       i

Approval page: –       –       –       –       –       –       –       –       ii

Dedication:      –       –       –       –       –       –       –       –       iii

Acknowledgement:   –       –       –       –       –       –       –       iv

Abstract: –        –       –       –       –       –       –       –       –       v

Table of contents:    –       –       –       –       –       –       –       vi

CHAPTER ONE:      INTRODUCTION

1.1   Background of the Study:        –       –       –       –       –       1

1.2   Statement of the Problem:       –       –       –       –       –       2

1.3   Objectives of the Study:   –       –       –       –       –       4

1.4   Significance of the Study:        –       –       –       –       –       5

1.5   Formulation of Hypothesis:      –       –       –       –       7

1.6   Scope of the Study:  –       –       –       –       –       –       8

1.7   Limitations of the Study: –       –       –       –       –       8

1.8   Definition of Terms: –       –       –       –       –       –       10

CHAPTER TWO:     

2.1   Literature Review:    –       –       –       –       –       –       11

2.2   The Concept of Budgeting and Budgetary Control:  12

2.3   Main Types of Budget:     –       –       –       –       –       17

2.3.1       Other Types of Budget:      –       –       –       –       –       18

2.4   The Budget Period:  –       –       –       –       –       –       30

2.4.1       The Budget Committee:     –       –       –       –       –       31

2.4.2       The Budget Manual: –       –       –       –       –       –       32

2.5   Stages in the Budgeting Process:     –       –       –       32

2.6   Zero Base Budgeting (ZBB):     –       –       –       –       38

2.6.1       Administration of Budget: –       –       –       –       –       41

2.6.2       Human Factors in Budgeting:   –       –       –       –       42

2.6.3 The Principal Budget Factors/Forecasting:     –       44

2.6.4 Budget Education: –       –       –       –       –       –       45

2.6.5       Budgeting in the purchasing Department of

Small and Large Companies:   –       –       –       –       46

2.6.6 Relationship Between Budgetary Control and

Standard Costing:    –       –       –       –       –       –       48

2.6.7       Participative Budget and Imposed Budget:       –       49

2.6.8       Principal Budget/Forecasting: –       –       –       –       51

CHAPTER TREE:    RESEARCH DESIGN AND METHODOLOGY

3.1   Research Design:     –       –       –       –       –       –       54

3.2   Source of Data:        –       –       –       –       –       –       –       56

3.3   Population Size:       –       –       –       –       –       –       57

3.4   Sample Size and Sample Techniques:     –       –       58

3.5   Research Instrument:      –       –       –       –       –       61

3.6   Methods of Data Analysis:       –       –       –       –       –       61

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA

4.1   Data Analysis (Questionnaires):       –       –       –       63

4.2   Test of Hypothesis:  –       –       –       –       –       –       68

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION

5.1   Summary of Findings:     –       –       –       –       –       77

5.2   Conclusion:     –       –       –       –       –       –       –       77

5.3   Recommendation:    –       –       –       –       –       –       78

Bibliography:   –       –       –       –       –       –       –       80

Appendix:        –       –       –       –       –       –       –       –       81

Questionnaire: –       –       –       –       –       –       –       83

 

 

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