EFFECT OF MANAGEMENT CONTROL ON ORGANIZATIONAL PERFORMANCE (A STUDY OF NIGERIA BREWERIES PLC, ABA
Abstract
ABSTRACT
This study investigates the effect of management control systems on organizational performance, with a specific focus on Nigeria Breweries Plc, Aba. Management control remains a critical determinant of organizational success, particularly in competitive and dynamic business environments. The study examines how planning, monitoring, evaluation, and feedback mechanisms contribute to improved efficiency, productivity, and profitability.
A descriptive survey research design was adopted, and primary data were collected through structured questionnaires administered to employees across different departments of the organization. Secondary data were also sourced from journals, textbooks, and company reports. The data collected were analyzed using simple percentages and inferential statistics.
Findings reveal that effective management control systems significantly enhance organizational performance by ensuring accountability, reducing operational inefficiencies, and aligning employee activities with organizational goals. The study also identifies challenges such as inadequate monitoring tools and resistance to control mechanisms.
The study concludes that strong management control systems are essential for organizational sustainability and recommends continuous improvement in control processes, staff training, and adoption of modern monitoring technologies.
Full-Text Access Notice
In accordance with the NERD Policy on promoting peer-reviewed publication, public access to the full text of a project, thesis or dissertation is restricted for three years, allowing the author and supervisors sufficient time to pursue peer-reviewed publication.
During this period, researchers with legitimate academic or research purposes may request authorisation directly from the author to enable NERD to release the indexed full texts of the work using the form below.