BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY (A CASE STUDY OF NIGERIAN BREWERIES PLC ENUGU)

ABSTRACT

This research work was focused on investigation on the use of budgeting as a tool for planning and control in topical manufacturing industry like Nigerian breweries plc, Enugu.

The objective of the study is to show the important of budgeting as a tool for planning and control in operation of a manufacture industry which has profit maximization as its principal objective. The research also aims at identifying the procedures adopted in the formulation of annual budgets of Nigerian Breweries plc.

Based on this, the following hypothesis was formulated for the study. The hypothesis include:

(1) Managers use budgeting as a tool for planning and control in attaining the goals of the business.

(2) Decision-making is performed in a manufacturing industry using budgeting.

(3) Utilization of resource is achieved with the use of budgeting and budgetary control

Following the investigation and analysasion of the data, the following finding were made:

(1) The organization uses budgeting in achieving their goals and objectives.

(2) The main objective of the organization is maximization of profit.

(3) Efficiency and effectiveness of the organizations operation is enhanced through the use of budgeting etc.

From the finding, the conclusion were arrived that budgeting is a very essential and indispensable tool for planning and control. It helps management to be well structure in sustaining the growth and expansion of the organization

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Abstract

CHAPTER ONE INTRODUCTION:

1.1 Statement of the problem

1.2 Purpose Of The Study

1.3 Research question

1.4 Statement of hypothesis

1.5 Scope and limitation of the study

1.6 Significance of the study

1.7 Definition

CHAPTER TWO: REVIEW OF RELATED LITERATION

2.1 Definition of budget

2.2 Features and functions of budget

2.3 Preparation of budget

2.4 Type and methods of budget

2.5 problems associated with budget

2.6 planning function in an organization

2.7controlling function in an organization

2.8 Budgetary control and analysis of variance

CHAPTER THREE: RESEACH METHODOLOGY

3.1 research design

3.2 Source of data

3.3 sampling and sample size

3.4 method of data analysis

3.5 problem of data collection.

CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRESENTATION OF DATA

4.1 Analysis of data

4.2 Hypothesis testing

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSING AND RECOMMENDATION.

5.1 Summary of findings

5.2 Conclusion

5.3 Recommendation

BIBLIOGRAPHY:

APPENDIX: QUESTIONAIRES

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APA

T0gOSTL5c0005cdc49c47.77861884, Q. (2018). BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY (A CASE STUDY OF NIGERIAN BREWERIES PLC ENUGU). Afribary. Retrieved from https://beta.afribary.com/works/budgeting-as-a-tool-for-planning-and-control-in-a-manufacturing-industry-a-case-study-of-nigerian-breweries-plc-enugu-713

MLA 8th

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 "BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY (A CASE STUDY OF NIGERIAN BREWERIES PLC ENUGU)" Afribary. Afribary, 29 Jan. 2018, https://beta.afribary.com/works/budgeting-as-a-tool-for-planning-and-control-in-a-manufacturing-industry-a-case-study-of-nigerian-breweries-plc-enugu-713. Accessed 28 Apr. 2025.

MLA7

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY (A CASE STUDY OF NIGERIAN BREWERIES PLC ENUGU)". Afribary, Afribary, 29 Jan. 2018. Web. 28 Apr. 2025. < https://beta.afribary.com/works/budgeting-as-a-tool-for-planning-and-control-in-a-manufacturing-industry-a-case-study-of-nigerian-breweries-plc-enugu-713 >.

Chicago

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY (A CASE STUDY OF NIGERIAN BREWERIES PLC ENUGU)" Afribary (2018). Accessed April 28, 2025. https://beta.afribary.com/works/budgeting-as-a-tool-for-planning-and-control-in-a-manufacturing-industry-a-case-study-of-nigerian-breweries-plc-enugu-713

BUDGETING AS A TOOL FOR PLANNING AND CONTROL IN A MANUFACTURING INDUSTRY (A CASE STUDY OF NIGERIAN BREWERIES PLC ENUGU)

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