TOPICS

1. 1. BACKGROUND OF THE STUDY

Budget and Budgeting are concepts traceable to the Bible days, precisely the days of Joseph in Egypt. It was reported that nothing was given out of the treasure without a written order...

BACKGROUND OF THE STUDY

Almost every business worked toward achieving its intended, planned, and overall goals. Every company, especially small businesses, strives for efficiency and proper effectiveness, and the quality of accessible accounting informa...

BACKGROUND OF THE STUDY

Budget and Budgeting are concepts traceable to the Bible days, precisely the days of Joseph in Egypt. It was reported that nothing was given out of the treasure without a written order. History has it that Joseph budgeted and sto...

ABSTRACT

This study was carried out to examine budgetary control as an effective tool for planning and control in the banking industry using guarantee trust bank (GTB) as a case study. Specifically, the study determines whether budgets ar...

ABSTRACT

The need for effective and proper planning necessitated the adoption of budgeting and budgetary control system. It is hoped that effective budgeting and budgetary would enhance effective performance, thereby, help in the attainment of the organ...

Background to the Study

The attainment of corporate objectives is a function of the prudent use of committed economic resources.  Towards this, many industries adopt various strategies being which financial planning and control in this regards empirical evidences...

Background To The Study.

At independence, Nigeria joined the committee of nation with the hope for a better tomorrow. We were able to feed ourselves and were of course almost self-sufficient. Subsequently our hopes seemed unattainable. We seem to be go...

​​​​​​​BACKGROUND OF STUDY

Wants are numerous while resources are limited but there is every tendency to waste or under-utilise the limited resources by the human factor involved in the production of goods and services. With various companies competing...

BACKGROUND OF THE STUDY

Budgeting control has been widely accepted as management techniques which are aimed at controlling the operations of an enterprise towards the realization of predetermined objectives. Organizations are structured...

Background of the Study

The value of any local government is measure...

BACKGROUND OF STUDY

Planning, organizing, staffing, directing, and managing are just a few of the tasks performed by an organization as part of its management process. According to Brech (2020), the best definition of management for everyday use is as...

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 standa...

Abstract

The purpose of the study was to carry out a preliminary investigation on budgetary control and improved performance.  It also set out the measure of performance on the organizational and determined the inhibiting factors that affect the use of budgetary co...

ABSTRACT

The study examined the role of budgetary control as a tool for cost control in manufacturing companies in Nigeria. The study sought to examine the impact of budgetary control on cost control. The sample of the study comprised of ten manufacturi...

ABSTRACT
Every organization doing exceedingly well on the face of the earth rely heavily on budgets, and budgetary control measures to improve performance, through adequate resource allocation. Budget and Budgetary control, both at management and operational level looks at...

ABSTRACT

This study was carried out  on accounting information as a tool for management decision making in organization using anchor insurance company limited uyo as case study To carry out the study. Nine research questions were posed. The study adopted a descript...

Abstract

The study intends to investigate the impact of budgeting and budgetary control in construction project delivery in Nigeria. The purpose is to specifically identify the major causes of budgeting and budget control practices in by quantity surveyors in the constr...

ABSTRACT

This study sought to analyze costing techniques and their impact on profitability of manufacturing companies. An increase in cost (operational and production costs) which added to reduced profitability in the manufacturing sector produced the need to address t...

Background of the study

Following the uncertainties prevailing in the Nigerian business environment today, managers and stakeholders must be poised and prepared to compete favourably under these rapidly shifting conditions. In order to survive under these environmental...

ABSTRACT

This research work was focused on investigation on the use of budgeting and budgetary control as tools for accountability in government parastatals. ( A case study of Enugu State Housing Development Corporation). Budgetary control is a quantitative expression of plane of action...

Abstract

The main aim of this write up is to throw more light on the review of budgeting control in a extracting industry. This research purely base on budget as an instrument of control in an organization and also as a means of highlighting the role of budget in any establishment and s...

ABSTRACT

In construction industry the aim of project control is to ensure the projects finish on time, within budget and achieving other project objective. The advancement of technology in the last century has contributed to the increase in the number of complex construction projects th...

AN ASSESSMENT OF PUBLIC SECTOR FINANCIAL MANAGEMENT AND ACCOUNTABILITY

ABSTRACT

This study assesses public sector financial management and accountability, focusing on budgetary controls, transparency, and performance evaluation. A survey design was employed to...

THE INFLUENCE OF BUDGETARY CONTROL ON ORGANIZATIONAL EFFICIENCY

This study aims to: (1) explore the impact of budgetary control systems on organizational efficiency, (2) identify the most effective budgetary control practices, and (3) evaluate the challenges associated with implementing...

THE INFLUENCE OF BUDGETARY CONTROL ON ORGANIZATIONAL EFFICIENCY

This study aims to: (1) explore the impact of budgetary control systems on organizational efficiency, (2) identify the most effective budgetary control practices, and (3) evaluate the challenges associated with implementing...

ABSTRACT

THE IMPACT OF COST MANAGEMENT ON BUSINESS PROFITABILITY

This study aims to investigate the impact of cost management on business profitability by focusing on the following objectives: (1) to evaluate the relationship between effective cost management practices and pro...

ABSTRACT

THE INFLUENCE OF COST CONTROL ON ORGANIZATIONAL EFFICIENCY

This research examines the influence of cost control on organizational efficiency, aiming to: (1) evaluate the impact of cost control measures on efficiency; (2) identify key cost control techniques; (3) under...

ABSTRACT

THE IMPACT OF COST MANAGEMENT ON FINANCIAL PERFORMANCE

This study examines the impact of cost management on financial performance with objectives: (1) to evaluate the effect of cost management on profitability; (2) to identify effective cost management practices that...

Background of the Study

Budgetary control is an essential process for local governments to ensure that financial resources are allocated effectively and efficiently. In Tambuwal Local Government Area (LGA), effective budgetary control is critical for achieving the local...

Background of the Study

Budgetary control is a vital management tool used to plan, monitor, and control financial activities within organizations. It involves setting financial targets, allocating resources, and evaluating performance against predefined budgets. Cooperative societies, w...

Background of the Study

Education plays a critical role in the development of any region, and managing the education budget effectively is crucial for ensuring the provision of quality education. Dekina Local Government Area (LGA) in Kogi State is responsible for managi...

Background of the Study

Local governments play a critical role in delivering public services and managing public resources at the grassroots level. Budgetary control is an essential financial management tool used by local governments to plan, monitor, and evaluate their...

Background of the Study

Effective budgetary control is essential for ensuring that public funds are used efficiently in local government operations. Auditing plays an integral role in budgetary control by evaluating how well a local government adheres to its budget, ide...

Background of the Study

Budgetary control is a critical element in financial management, ensuring that local governments allocate and utilize resources efficiently to meet their objectives. In Bauchi Local Government Area, budgetary control systems are established to mo...

Background of the Study

Effective budget execution is critical for ensuring that public funds are allocated and spent in accordance with government priorities. In Dukku Local Government Area, budgetary controls and proper monitoring mechanisms are crucial for achieving...

Background of the Study

External auditing plays a significant role in enhancing the integrity and transparency of budgetary controls in local government areas. In Kazaure Local Government Area, effective budgetary control is essential for ensuring that allocated public...

Background of the Study

Budgetary control is a critical aspect of governmental accounting that involves the creation, monitoring, and enforcement of budgets to ensure efficient financial management. In Borno State, Jere LGA faces numerous challenges related to fiscal discipline, budget...

Background of the Study

Budgetary control is a critical financial management tool used by local governments to ensure the effective allocation and utilization of resources. In Zuru LGA, where infrastructure development, healthcare, and education are vital for community development, effe...

Background of the Study

Variance analysis is a key component of budget performance evaluation, helping organizations understand the difference between planned financial outcomes and actual results. In Gombe LGA, variance analysis is use...

Background of the Study

Small and Medium Enterprises (SMEs) are a vital part of the economy in Funtua LGA, contributing to job creation, economic growth, and poverty reduction. However, SMEs often face challenges in managing their finan...

Background of the Study

Variance analysis is a critical tool for assessing the performance of an organization against its budget, helping identify discrepancies between planned and actual financial outcomes. In Malumfashi LGA, where fin...

Background of the Study

Budgetary control is essential for ensuring the efficient use of public funds and maintaining financial discipline in the public sector. In Kabba-Bunu LGA, effective budgetary controls can enhance the management...

Background of the Study

Small and Medium Enterprises (SMEs) play a vital role in the economy of many local governments, contributing to employment, innovation, and income generation. In Yola North LGA, SMEs are essential for economic development, yet ma...

Background of the Study

Small and Medium Enterprises (SMEs) are critical to the economic development of many localities, including Lafia LGA. Budgetary control, which involves setting financial targets and monitoring actual performance,...

Background of the Study

In Potiskum LGA, the educational sector faces numerous challenges related to financial management, including poor resource allocation and inefficient expenditure control. Budgetary controls are an important tool...

Background of the Study

In Talata Mafara LGA, both public and private sector organizations struggle with financial sustainability due to inefficient financial planning and poor budgetary controls. Budgetary control involves setting fina...

Background of the Study

Local Government Areas (LGAs) in Northern Nigeria play a crucial role in providing public services, but they often face issues of financial mismanagement and lack of accountability. Budgetary controls, which invo...

Background of the Study

Budgetary control is a vital aspect of financial management in public institutions, ensuring that funds are used in accordance with approved budgets and that spending is monitored to avoid deviations. In Northern...

Background of the Study

Accounting Information Systems (AIS) are increasingly being used to support budgetary control processes in local governments. These systems provide accurate, timely, and comprehensive data, which is essential for...

Chapter One: Introduction

Background of the Study

Budgetary control and cost management are essential tools for ensuring the financial health and operational efficiency of businesses. Budgetary control involves the establishment of budgets, monitoring actual performance agains...