Budgetary And Management Control Process In Nigerian Breweries Kaduna

Traditional budgeting has been criticized for a long time now for its inadequacy as a means of management control. Criticisms concerning its inadequate practices in a changing business environment emerged as early as the mid 1980’s with Johnson and Kaplan (1987) seminal book relevance lost?

It called also note from the work of Allen (1998). Who stated that the rapid changes in today’s business environment renders a rigid approach to budgetary control obsolete. It is no longer helpful in his anything up to 15 months previously. He argues that amongst the requirements of a more appropriate system, would be the building in of accountability to explain the differences between actual and planned performance. This demands a more immediate time frame of information reporting. Thus, there is a need to integrate strategic management and budgeting. 

Title Page

Approval Page

Certification Page

Dedication 

Acknowledgement

CHAPTER ONE

BACKGROUND OF THE STUDY

1.1INTRODUCTION 

1.2 Statement of the Problem

1.3Objectives of the Study

1.4Research Questions

1.5Significance of the Study

1.6Scope and Limitation of the Study

CHAPTER TWO

LITERATURE REVIEW

2.1 DEFINITION OF CONCEPTS

2.1.1MANAGEMENT CONTROL

2.1.2Budget

2.2Traditional Budget

2.2.1LIMITATION OF TRADITIONAL BUDGET 

2.3STRATEGIC MANAGEMENT

2.4MANAGEMENT CONTROL SYSTEM (BUDGET BEING THE TOOL FOR MANAGEMENT CONTROL)

2.4.1TOOLS FOR INTERGRADING STRATEGIC MANAGEMENT AND BUDGETING

2.5Better Budgeting 

2.6Competitive Advantages

2.6.1BUDGETING AND COMPETITIVE ADVANTAGE

2.7High Performance

CHAPTER THREE

RESEARCH METHODOLOGY

3.1Introduction

3.2Research Design

3.3Area of the Study 

3.4Population of Study

3.5Sample Size

3.6Instrument of Data Collection

3.7Validity of Instrument

3.8Reliability of Instrument

3.9Method of Data Collection

3.10Method of Data Analysis

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 Introduction

4.2Respondent Bio Data 

4.3data analysis

4.4Summary of Findings

4.5Discussion of Findings

CHAPTER FIVE

SUMMARY CONCLUSION AND RECOMMENDATION

5.1Summary

5.2Conclusion

5.3Recommendation 

REFERENCE

QUESTIONNAIRE