EFFECT OF BUDGETING AND BUDGETARY CONTROL ON ORGANIZATIONAL PERFORMANCE
Abstract
This study examines the effect of budgeting and budgetary control on organisational performance of listed food and beverage companies in Nigeria. Using a quantitative approach, the research analyzes data from (specific number) of food and beverages companies over a period from (2015) to (2025). The attributes considered include key element of budgeting control, budget review frequency allocation, budget preparation processes. The finding reveal that budgeting and budgetary control provides understanding of the effect of budgeting control and other budgeting practices on the performance and efficiency of listed food and beverage companies in Nigeria. It also contribute to academic knowledge but will also offer valuable insights for industry practitioners, policymakers and managers seeking to optimize their budgeting processesto foster sustainable growth and improve performance outcome in the sector.
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