The essence of budgeting is to provide an essential element of control in an organization in order to facilitate the achievement of set objectives .The control process is the fundamental organizationlink between the manager and the other people in an organization in a non profit making organization output various with the objective with which they were established. The objective of public organization could be social and or development in nature
. however this does not means that public organization can not make profit if government policy changes to privatizing or commercializing them. The main structural problem of these type of organization is the sacrifice of the organization profitability for social efficacy which must be achieved in research institute Badeggi falls into this category.
With the use of budget as a control tool, there is Ned for planning a the performance of an organization. Planning as defined by C.I.M.A is an the establishment of objective and the formulation evaluation and selection of the formulation of the policies strategies tactics and action required to achieve these objective, by planning activities in advance more economical use is made of the organization resource and facilities and a fairly accurate estimates of it s future resources requirement can be determined.
One of the outstanding features of budgetary control is that policy plans resource s and activities of the organization are coordinated integrated and controlled to achieve the desired objectives.
Budgetary control is a means of providing some centralizing control where activities and also responsibilities are decentralized.
It is also the use of budget for assigning responsibilities planning and controlling performance and guiding managerial and other activities of the firm towards the achievement of organizational objectives. It involves, setting out clearly defined forgets of output , income and expenditure for each section of the organization .Embodying these forgets of performance in sectional divisional and departmental budgets co0mpariing these budget standards with actual performance .identifying deviations or variances from the budget and taking corrective action or bringing performance in line with budget targets .this is because all the heads of departments in the organization are involved in the preparation and implementation of budgets, while management5 control the whole activities of the organization.
Budgets are prepared as a result of committee work .Each cmmittee constituting of representatives of various departments and functions to be controlled .the heads of departments are responsible for the respective department budget
Each executive or manager can then fully appreciate his responsibilities ,as they are reflected in his department budget .Any deviation of the actual result from the estimate and forecast are traced back to the department head or manager.
TABLE OF CONTENTS
Table of contents
CHAPTER ONE: Introduction
1.1Purpose of the study
1.2Statement of the problem
1.3Objective of the study
1.4Scope of the study
1.6 Research hypothesis
1.7Limitation of the study
1.8Definition of terms
2.1Budgetary control in a non profit organization
2.3Mgt. And administration of budgetary control
2.5Budget implementation and control process
2.6Reasons for production of a budgetary control system
2.7Problems associated with the budgetary control system
3.2Area of the study
3.3Population of the study
3.4Sample and sampling procedure/ technique
3.5Instrument for data collection
3.6Validation of the instrument
3.7Reliability of the instrument
3.8Method of data collection
3.9Method of data analysis
PRESETATION OF DATA AND ANALYSIS
4.1Presentation and analysis of data
4.2Testing of hypothesis
4.3Summary of result
4.4Interpretation of results
CHAPTEWR FIVE SUMMARY/ CONCLUSION AND RECOMMENDATION
5.1Discussion of results and findings
5.4Suggestions for further research
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