BUDGETING AND BUDGETARY CONTROL SYSTEM IN NIGERIA PUBLIC SECTOR. (A CASE STUDY OF OWERRI MUNICIPAL)
TABLE OF CONTENTS
Title page: – – – – – – – – – i
Approval page: – – – – – – – – ii
Dedication: – – – – – – – – iii
Acknowledgement: – – – – – – – iv
Abstract: – – – – – – – – – v
Table of contents: – – – – – – – vi
CHAPTER ONE:
INTRODUCTION
1.1 Background of the Study: – – – – – 1
1.2 Statement of the Problem: – – – – – 2
1.3 Objectives of the Study: – – – – – 3
1.4 Research question; – – – – – – – – 4
1.5 Research Hypothesis: – – – – – 4
1.6 Significance of the Study: – – – – – 5
1.6 Scope/Delimitation of the Study: – – – 8
1.8 Limitations of the Study: – – – – – 8
1.7 Definition of Terms: – – – – – – 10
CHAPTER TWO:
Literature Review: – – – – – – 11
2.1 Meaning/Delimilation, Nature and Scope of Study 12
2.2 Budgeting and Budgetary control System: – 17
2.3 The Need For Budgeting Control: – – – 18
2.4 Essential Budget Period: – – – – – – 30
2.4.1 The Budget Committee: – – – – – 31
2.4.2 The Budget Manual: – – – – – – 32
2.5 Stages in the Budgeting Process: – – – 32
2.6 Zero Base Budgeting (ZBB): – – – – 38
2.6.1 Administration of Budget: – – – – – 41
2.6.2 Human Factors in Budgeting: – – – – 42
2.6.3 The Principal Budget Factors/Forecasting: – 44
2.6.4 Budget Education: – – – – – – 45
2.6.5 Budgeting in the purchasing Department of
Small and Large Companies: – – – – 46
2.6.6 Relationship Between Budgetary Control and
Standard Costing: – – – – – – 48
2.6.7 Participative Budget and Imposed Budget: – 49
2.6.8 Principal Budget/Forecasting: – – – – 51
CHAPTER TREE:
RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design: – – – – – – 54
3.2 Source of Data: – – – – – – – 56
3.3 Population Size: – – – – – – 57
3.4 Sample Size and Sample Techniques: – – 58
3.5 Research Instrument: – – – – – 61
3.6 Methods of Data Analysis: – – – – – 61
CHAPTER FOUR:
PRESENTATION AND ANALYSIS OF DATA
4.1 Data Analysis (Questionnaires): – – – 63
4.2 Test of Hypothesis: – – – – – – 68
CHAPTER FIVE:
SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Summary of Findings: – – – – – 77
5.2 Conclusion: – – – – – – – 77
5.3 Recommendation: – – – – – – 78
Bibliography: – – – – – – – 80
Appendix: – – – – – – – – 81
Questionnaire: – – – – – – – 83