BUDGET AND BUDGETARY CONTROL AS ATOOL FOR EFFECTIVE DECISION MAKING ( A CASE STUDY OF NIGERIA BREWERIES PLC)
Abstract
ABSTRACT
This research examined budget and budgetary control as a tool for effective decision making using: Nigeria Breweries Pic. as a case study. The objective of the study is to show> the importance of budgeting as a tool for planning and effective decision, making in !operation of manufacturing industry which has profit maximization as its principal objective. Data for the study were collected through primary and secondary source using questionnaires, interview, journal articles and othbr published materials relevant to the study. The data collected were
ons and simple percentage, while chi-square (X2) statistical \the two hypothesis formulated. From the analysis it was discovered that the organizations uses budgeting in achieving their goals and objectives, that the main objective of the organization is maximization ofprofit and also that efficiency and effectiveness of the organizations operation in enhanced through the use of budgeting. From the findings, the conclusion were arrived that budgeting is a very essential and indispensable tool for planning and decision making. It also helps management to be well structured in sustaining.
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