ABSTRACT
This research work was focused on investigation on the use of budgeting as a tool for planning and control in topical manufacturing industry like Nigerian breweries plc, Enugu.
The objective of the study is to show the important of budgeting as a tool for planning and control in operation of a manufacture industry which has profit maximization as its principal objective. The research also aims at identifying the procedures adopted in the formulation of annual budgets of Nigerian Breweries plc.
Based on this, the following hypothesis was formulated for the study. The hypothesis include:
(1) Managers use budgeting as a tool for planning and control in attaining the goals of the business.
(2) Decision-making is performed in a manufacturing industry using budgeting.
(3) Utilization of resource is achieved with the use of budgeting and budgetary control
Following the investigation and analysasion of the data, the following finding were made:
(1) The organization uses budgeting in achieving their goals and objectives.
(2) The main objective of the organization is maximization of profit.
(3) Efficiency and effectiveness of the organizations operation is enhanced through the use of budgeting etc.
From the finding, the conclusion were arrived that budgeting is a very essential and indispensable tool for planning and control. It helps management to be well structure in sustaining the growth and expansion of the organization
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Abstract
CHAPTER ONE INTRODUCTION:
1.1 Statement of the problem
1.2 Purpose Of The Study
1.3 Research question
1.4 Statement of hypothesis
1.5 Scope and limitation of the study
1.6 Significance of the study
1.7 Definition
CHAPTER TWO: REVIEW OF RELATED LITERATION
2.1 Definition of budget
2.2 Features and functions of budget
2.3 Preparation of budget
2.4 Type and methods of budget
2.5 problems associated with budget
2.6 planning function in an organization
2.7controlling function in an organization
2.8 Budgetary control and analysis of variance
CHAPTER THREE: RESEACH METHODOLOGY
3.1 research design
3.2 Source of data
3.3 sampling and sample size
3.4 method of data analysis
3.5 problem of data collection.
CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRESENTATION OF DATA
4.1 Analysis of data
4.2 Hypothesis testing
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSING AND RECOMMENDATION.
5.1 Summary of findings
5.2 Conclusion
5.3 Recommendation
BIBLIOGRAPHY:
APPENDIX: QUESTIONAIRES
