Budgetary Control And Organisation Performance A Case Study Of Bakhresa Grain Milling Uganda Limited (Azam)

ABSTRACT

This research focused on the budgetary control and organizational performance in

Bakhresa Grain Milling (U) Ltd (Azam) with four major objectives:

Establishing how budgetary control are being used in Bakhresa Grain Milling (U)

Ltd (Azam), Whether there is a relationship between budgetary control and

organizational performance, establish whether budgetary control has improved

occurrence and reliability of the company and to examine the challenges Bakhresa

Grain Milling (U) Ltd (Azam) is facing as a result of applying budgetary control

systems.

The researcher used a sample of 36 respondents. A stratified random sampling

method, simple random and purposive sampling methods were used to select

respondents to form the sample as the basis of the survey.

On the part of customers convenience sampling method was used to suit their

availability and schedule. A descriptive research design was used in order to

establish together all facts to aid in analyzing the relationship between budgetary

control and organizational performance.

The researcher used both primary and secondary data in compiling the findings.

Primary data was collected using limited observation but to a large extent

questionnaire was used. Secondary data was gathered from company management

reports, strategic plans, company budgetary control systems and working progress

reports together with published texts.

Data was collected and analyzed for purposes of ensuring accuracy, consistency so

as to convey meaning to the reader. Freq'

were used to highlight all statistical relational patterns between the dependent and

independent variables.

To highlight more about the relationship between budgetary control and

organizational performance, a correlation coefficient and the coefficient was used

to determine the strength of the relationship. It was discovered that there was a

strong negative relationship between budget estimates and actual budget ·

expenditure. The researcher observed a number of challenges such as negative response from the employees of the company in answering the questions. However, the researcher

suggested measures such as training of employees in budgetary control skills so as to curb these challenges in order to improve performance of the organization.