EFFECT OF MANPOWERPLANNINGONORGANISATION PERFORMANCE IN NIGERIA (ACASESTUDYOFBUACHISTATEINTERNALREVENUE SERVICE)

ABSTRACT This study investigates the effect of manpower planning on organisational performance, focusing on the Bauchi State Internal Revenue Service (BIRS). It was driven by the need for improved efficiency, accountability, and productivity in Nigeria’s revenue-generating institutions. The research adopted a descriptive survey design, using structured questionnaires administered to 250 staff, with 230 valid responses. The sample size was determined using Taro Yamane’s formula, and data were analysed with descriptive and inferential statistics. Findings revealed that manpower planning has a significant impact on organisational performance by ensuring that the right number of skilled employees are available to meet institutional needs. Manpower forecasting was shown to improve organisational efficiency, while staff training and development strongly influenced revenue generation. The results also indicated that effective manpower planning enhances employee motivation, closes skill gaps, and strengthens adaptability to reforms such as digital tax systems and e-governance. The study concludes that manpower planning is a strategic tool for boosting organisational performance in public sector agencies. It recommends that BIRS should conduct regular manpower audits, adopt evidence-based forecasting, and prioritise continuous training and succession planning. These measures will not only improve revenue mobilisation but also enhance service delivery and sustainability. The study contributes to existing literature on manpower planning and provides practical insights for policymakers, managers, and researchers interested in human resource management within Nigeria’spublic sector.