BUDGET DECISION IN MANUFACTURING COMPANIES

Business Organization is facing shift competition and as a result are adopting every strategy for their survival. One of these strategy is by budgeting the operations. The writer decided to find out wages in which budgeting affects organization and contribute to the profitability of their operation and management efficiency, thus the topic.
"Budget Decision in Manufacturing Company" Chapter one brought to line light the general problems facing the Nigeria economy and the resultant effect in our manufacturing companies which made obvious the need for adequate budgetary system.
Chapter two received the related literature of budgeting the concept, historical background, I definitions and its various usage by different people it equally discussed the entire budgetary procedure from the propagation stage to the point where master budget is drawn its objectives, benefits and problems.
Chapter three dealt on collection of data and the method employed in the data and information analysis and the distribution of questionnaires and conclusion.

Table page                                         i
Approval page                                  ii
Dedication                                       iii
 Acknowledgement                          iv
Abstract                                            v
Table of contents                             vi

Chapter one:
Introduction                                                   1
1.1    Statement of problem                             2
1.2    Aims and objective of the study             3
1.3    Significance of the study                        4
1.4    Scope and limitation of the study           5
1.5    Definition of terms                                 6
Reference                                                         8

Chapter Two:     
Literature Review                                                         9
2.1    Budgeting and overview of the concept                9
2.2    Historical back ground or origin of budgeting     12
2.3    Definition and evaluation of budget                      12
2.4    Planning co-ordination and control as tool management                15        
2.5    Various usage of budget                    17
2.6     Objective of budgeting                     19
2.7    Budge manual                                    20
2.8    Budget time table                               20
2.9    The budget period                              21
2.10    Types of Budget                               22
2.11    Principal budgeting factors              22
2.12    Administration of cost budget         29
2.13    Principle budgeting factor               33    
2.14    Effective budget administration                   33    
2.15    Conditions for successful budgeting            35
2.16    Benefit of budgeting                                     36
2.17    Problems and dangers of budgeting             37
References                                                               40
                
Chapter Three:     
Research Design and Methodology               41
3.1    Introduction                                              41
3.2    Mode of data collection                           41
3.3    Location of study                                     42
3.4    Restatement of Hypothesis                      44
3.5    Conclusion                                               45
References                                                        48
Bibliography