ABSTRACT
Budget and budgetary control system as a tool for effective decision and planning in Nigeria recently starting receiving immense attention in most national dallies, since it was considered as one variable tool in improvement of a national economy. There has been some contribution and assertions in some parlance that for a firm or an organisation to increase in their capital income, it is imperative that individual or the organisation should maintain a budget and budgetary plans system. It was against this background that the Federal Government of Nigeria through the apex bank (CBN) constitutes the bankers committees to give the anticipated financial assistance to individual and organisation with sound business proposal, the formation of budget and budgetary control. This formation of budget and budgetary control was a modus operandi by Federal Government to improve the national economy through the encouragement of indigenous technology. The Federal Government was saddled with the responsibility of financing the budget and budgetary control system with low risk burden and favourable profit and returns
TABLE OF CONTENTS
Title i
Certification ii
Dedication iii
Acknowledgement iv
Abstract vi
Table of Contents vii
CHAPTER ONE – Introduction
Background to the Study 1
Statement of the Problem 2
Objective of the Study 3
Significance of the Study 4
Research Question 4
Scope of the Study 5
Limitation of the Study 5
Definition of Terms 6
CHAPTER TWO – Literature Review
Introduction 8
Budget Defined 8
Administration of the Headquarter 10
Budgetary Control 12
Budgeting 14
Organisation for Budgetary Control 16
The Essential and Requirement of Budgetary Control 17
Type of Budget 18
CHAPTER THREE – Research Methodology
Research Design 22
Population of the study 22
Sample Size 22
Sampling Technique 23
Research Instrument 23
Validity of Instrument 23
Reliability of the Instrument 23
Method of Data Collection 24
Method of Data Analysis 25
CHAPTER FOUR – Data Presentation and Analysis and Interpretation
4.1 Introduction 26
4.2. Presentation of Senior Staff Questionnaire 26
CHAPTER FIVE – Summary, Conclusion and Recommendation
Summary 33
Conclusion 34
Recommendations 36
Suggestions for Further Studies 38
Bibliography 39
Appendix I 40
Questionnaire 41