The Problem Of Budget And Budgetary As Management Tool For Decision Making

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ABSTRACT
The scarcity of human and material resources, the competitive nature and the uncertainty about future has made both government and most modern business enterprises to find away of improving upon them performance to achieve increasing productivity, profitability and reduction on cost.  A common instrument is a good budgets and budgetary control system.
The work was aimed at a study of the role of budget and budgetary control system, its attendant problems and remedies.  The study also deals on how the state government uses budgetary control to make decision for effective economic management.
The study observed the inherent problems on drawbacks in the implementation of the budget and budgetary control system as follows:
i. The problem of ensuring involvement of departmental heads.
ii. Lack of proper understanding of the system by departmental heads.
iii. Departmental heads pursing individual goods instead of organizations goals.

In conclusion, the following recommendation were made:       
i. The minimum qualification for those involved in budget preparation should not be less than HND/B.SC.
ii. Flexible budgets should not be adopted to take care of fluctuation of the naira against other foreign currencies.
iii. Those responsible for budget preparation should undergo training programmes, seminars and workshop at least one every year.
iv. Adequate planning and control through budget and budgetary controls will help greatly the overall performance of government and Nigeria as a whole.
 
TABLE OF CONTENTS

Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content

CHAPTER ONE:
1.0 Introduction
1.1 Purpose of the study
1.2 Significance of the study
1.3 Scope and limitation of the study
1.4 Definition of terms

CHAPTER TWO:
2.0 Literature Review
2.1 Definition of budget and budgetary control
2.2 The budget period
2.3 Purpose for preparing budget
2.4 A comprehensive budgetary system
2.5 Merits and demerits of budgetary control
2.6 Human aspects of budgeting and budgetary control

CHAPTER THREE:
3.0 Summary of findings, conclusion and recommendation
3.1 Discussion of findings
3.2 Conclusion
3.3 Recommendations
Bibliography 

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(2014, 11). The Problem Of Budget And Budgetary As Management Tool For Decision Making.. ProjectStoc.com. Retrieved 11, 2014, from https://projectstoc.com/read/5129/the-problem-of-budget-and-budgetary-as-management-tool-for-decision-making-5322
"The Problem Of Budget And Budgetary As Management Tool For Decision Making." ProjectStoc.com. 11 2014. 2014. 11 2014 <https://projectstoc.com/read/5129/the-problem-of-budget-and-budgetary-as-management-tool-for-decision-making-5322>.
"The Problem Of Budget And Budgetary As Management Tool For Decision Making.." ProjectStoc.com. ProjectStoc.com, 11 2014. Web. 11 2014. <https://projectstoc.com/read/5129/the-problem-of-budget-and-budgetary-as-management-tool-for-decision-making-5322>.
"The Problem Of Budget And Budgetary As Management Tool For Decision Making.." ProjectStoc.com. 11, 2014. Accessed 11, 2014. https://projectstoc.com/read/5129/the-problem-of-budget-and-budgetary-as-management-tool-for-decision-making-5322.

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