Abstract:
This study examines budgeting and forecasting techniques for effective resource allocation in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of advanced budgeting techniques on resource allocation, (2) assess the effectiveness of forecasting methods in financial planning, and (3) analyze the challenges of implementing these techniques. A survey design was chosen to gather data from financial managers and corporate planners. The sample size, calculated using Taro Yamane's formula, ensures statistical robustness. MTN Nigeria was selected as the case study due to its sophisticated budgeting and forecasting practices. The reliability coefficient score of the survey was 0.90. Findings indicate that advanced budgeting and forecasting techniques significantly improve resource allocation and financial planning. However, implementation challenges such as data accuracy and integration were noted. It is recommended that companies in Lagos State adopt advanced budgeting and forecasting techniques to enhance resource allocation and financial planning.
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