ABSTRACT
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 OF CONTENT
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 92.1 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 413.1 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