ABSTRACT
This study reviewed budgeting as a tool on service improvement in ICT industries in Nigeria. The objectives of this study were to examine the historical development of budgeting, meaning and purpose of budgeting, process and types of budget, control and techniques of budgeting and to identify the introduction of telecom services, types and give reasons for quality services as well as give the strategies and finally to give the impacts of budgeting on ICT service improvement. The data collected through questionnaire were analyzed, tabulated and presented using average and simple percentage. The hypothesis was tested using chi-square (x2) at 0.05 level of significance and degree of freedom 5. the sample size no = 30 was used and represented the population size (n). The chi-square (x2) was calculated and compared with the critical value, accepting the alternative hypothesis (Hi) since the calculated value is higher than the critical value. The major finding of this study is that there was significant relationship between budgeting and service improvement in ICT industries. On recommendation, ICT industries should apply budgeting in order to improve their standard, service and achieved the firms’ objective.
TABLE OF CONTENTS
Title page- – – – – – – – – -i
Approval page- – – – – – – – – -ii
Certification page- – – – – – – – -iii
Dedication- – – – – – – – – -iv
Acknowledgment- – – – – – – – -v
Abstract- – – – – – – – – – -vi
Table of contents- – – – – – – – -viii
Chapter one
- 0 Introduction- – – – – – – – -1
- Historical background of case study- – – – -3
- Statement of the problem- – – – – -5
- Purpose of the study- – – – – – – -6
- Research questions- – – – – – – -7
- Hypotheses- – – – – – – – -7
- Scope of the study- – – – – – – -8
- Significance of the study- – – – – – -9
- Definition of terms- – – – – – – -9
Chapter two
2.0 Review of related literature- – – – – -12
2.1 Historical development of budget/budgeting- – -12
2.2 Other Nature of Budget and Budgeting – – -16
2.2.1 The meaning of budget/budgeting- – – -18
2.2.2 The purpose of budgeting- – – – -19
2.2.3 The condition necessary for a
successful budgeting – – – – -24
2.2.4 Process of budgeting- – – – – -26
2.2.5 Classification of budget- – – – – -27
2.2.6 Budgetary control system- – – – -31
2.2.7 Budgeting techniques- – – – – -31
2.3.0 Introduction of ICT services – – – -33
2.3.1 Types of service provided by
ICT industries- – – – – – – -34
2.3.2 Reasons for poor quality services- – – -35
2.3.3 Strategies for ser vide improvement- – -37
2.4 The impact of budgeting on ICT service
improvement in Nigeria- – – – 39
CHAPTER THREE
- Research methodology – – – – – -41
- Introduction – — – — – – – 41
- Research design – – – – – – – 42
- Sources of data and Method of data collection- 42
- The Study Population and sample size- – – 46
- Sample Technique – – – – – – – 46
- Validity and reliability of measuring instrument 47
- Method of analysis 47
CHAPTER FOUR
- Presentation and analysis of data – – – 50
- Introduction – — – – – – – 50
- Presentation of data- – – – – – – 50
- Analysis of data – – – – – – – 51
- Test of Hypothesis – – – – – – 74
- Interpretation of results.- – – – – – 85
CHAPTER FIVE
- summary, conclusion and recommendation – -87
- Introduction – – – – – – – 87
- Summary of Findings – – – – – – 87
- Conclusion – – – — – – – – 88
- Recommendation – – – – – – – 90
Bibliography- – – – – – – – -91
Appendix – – – – – – – – 93
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
      Government of a state needs money to secure its territories and to provide social service such as maintenance of law and order, security of lives and properties of its citizens. Thus, it becomes compulsory that every subjects to a state must give financial support to the government as merely as possible in proportion to their income. That, it in proportion to the revenue which they respective enjoy under the protection of the results of economic activity of individuals of a State to support its government in the discharge of its constitutional responsibility of providing enabling environment for economic activity and security of lives and properties.
Taxation is of two types and they are direct and indirect taxes.
Indirect taxes are levied on goods and services and they include import duties, export duties, exercise duties etc. among all forms of direct tax, personal income tax remains the most important significant component of direct taxes. It is imposed mainly on self employed individual, tax is mainly pay- as- you earn, scheme, which involves deduction from income of the said employees or government and remittance to the appropriate tax authority.
      Direct taxes are levied on income and properties of individual and companies examples include personal income tax, companies income tax,, capital gain tax, petroleum profit tax, education tax etc.       The issue of personal income tax is the inability of am taxable adult to report a sacas of taxable income been a canker worms that has eaten deep into the states major sources of revenue. These problems have started long ago, as evidence in history, tax payment has been a catalyst that sparkled off many violence in the country, for example the Owerri Women Riot of 1929 was as a result of women fear of tax imposition on them. The rate at which tax evasion on government revenue has been growing is very alarming. In an attempt to minimize tax evasion in Nigeria, many state have introduced or adopted several measure such as operation show your tax clearance policy before one could be awarded contract or register business firm.
