ABSTRACT
A Budget being the planing of how to spend revenues and incoming capitals so this makes is necessary to make sure that it is done with extra care. Budgets and the methods of preparing a good one has been a problem to most organization both private and government, the implementation of a faulty budget has brought man companies to a close door point were all operations are stopped. Therefore budget design needs to be accurate and able to give account for every dime spent and on what this money was spent and also give an accurate account and allocation of money to the various departments of the body in study. I will in this work determine how the ministry of finance Enugu State generates its own revenue and hoe they use this money which it generates. It is important that there should be a reliable system of budget analysis for every organization and this method is to be computerized for easy flow of work and generation of accurate reports.
ORGANISATION OF THE WORK
The research study is divided into chapters the chapters present the main topic of discussion in the project.
CHAPTER ONE: This is the introductory part of the project showing why I have undertaken the project, the statement of the problem, the purpose of the study, aims and objective delimitations, limitation are stated. Also the terms relevant to the research write up are defined.
CHAPTER TWO: The review of related literature here, various works done by previous researches that relates to the project topic are discussed the historical Evolution of the budget system to the computer age of present. Some process taking towards computerization, process and the hindrances to the application of computers are discussed.
CHAPTER THREE: Description and analysis of the existing system, was described here, the methods used in acts finding is discussed, organization structure is represented pictorially objectives, analysis, the informational flow diagram and the problem pictorially, objectives analysis, the informational flow diagram and the problem of the existing system are explicitly discussed. In conjunction with new system justification.
CHAPTER FOUR: Design of the system the output specification and input specification and designs are expressed here. File design, procedure and system flow charts are represented with a pictorial diagram the required hardware and soft ware for the new system.
CHAPTER FIVE: Implementation, the implementation of the new system is very vital an was implemented on the bases of a designed program pseudo cods source and test run.
CHAPTER SIX: Documentation in order to use this package effectively and efficiently this work is divided into various step on how to get started. Procedures and quitting exiting from the software system.
CHAPTER SEVEN: Recommendation and conclusion this chapter concerns the summary of the study, the conclusion drawn from the recommendation to relief the users of source of their problems and suggestions for further studies.
TABLE OF CONTENT
TITLE PAGE
CERTIFICATION
DEDICATION
ACKNOWLEDGEMENT
ABSTRACT
ORGANIZATION OF WORK
TABLE OF CONTENT
CHAPTER ONE
INTRODUCTION
STATEMENT OF PROBLEM
PURPOSE OF STUDY
AIMS AND OBJECTIVES
DELIMITATIONS
DEFINITION OF TERMS
LIMITATIONS
CHAPTER TWO
LITERATURE TEVIEW
CHAPTER THREE
DESCRIPTION AND NALAYSIS OF THE EXISTING SYTEM.
FACT-FINDING METHOD USED.
ORGANISATIONAL STUCTURE
OBJECTIVES OF THE EXISTING SYSTEM
INPUT, PROCESS, OUTPUT ANALYSIS.
INFORMATION FLOW DIAGRAM
PROBLEMS OF THE EXISTING SYSTEM
JUSTIFICATION OF THE NEW SYSTEM
CHAPTER FIVE
DESIGN OF THE NEW SYSTEM
OUTPUT SPECIFICATION AND DESIGN
INPUT SPECIFICATION AND DESIGN FILE DESIGN
PROCEDURE CHART
SYSTEMS FLOWCHART
SYSTEM RQUIREMENTS
CHAPTER FIVE
IMPLEMENTATION
PROGRAM DESIGN
PROGRAM FLOW CHART
PSEUDOCODE
SOURCE PROGRAM
TEST RUN
CHAPTER SIX
DOCUMENTATION
CHAPTER SEVEN
RECOMMENDATION
CONCLUSION
REFERENCES
CHAPTER ONE
INTRODUCTION
It has become a normal thing for us as citizens of a country like Nigeria to wait for, the president to release the yearly national budgets, but very little of us even know what the budget actually means.
A budget is an estimate or plan of income and expenditure that helps most companies, country and Organizations in taking care of projects mapped out annual. For this reason it is of importance that there should be a reliable system of budget analysis. A good budget analysis is a process of breaking the whole budget into separate units or parts with the sole aim of identifying and studying the structure of each part of the budgets, so that the budget would be error free, and in case of error provide possible solutions to them.
A look at a brief history of the how comes of budget. In January 1993 the African concord newspaper stated the budgets started in Britain when the then king asked for reports on the income and expenditure of the country in order to check fraudulent activities of their government, this was as a result of the countries growing population inability of those in charge to specify a given project at a given place and time, uncompleted project which were paid for and complaints laid by citizens of Britain were all the things that brought about the need for budgets.
In other-word a budget helps managers manage and it can be said that having a budget has more advantages then it has any disadvantages.
However the fact remains that not withstanding the careful planning and execution of an organizations budgets in Nigeria, the targets are still hardly met by any one organization while most budget even end up not being implemented at all. This work therefore, attempts to take a look at the methods adopted for budgets analysis or would be likely adopted for budgets analysis in an. Organization like the Enugu state ministry of finance.
- STATEMENT OF THE PROBLEM
It is easy to note that budget analysis entails large volume of work and a whole lot of calculation. This make the job very difficult a task to go by the method of information storage and retrieval processing of accumulated figures is not an easy task in places were there are no sophisticated method of budget analysis.
Inefficient and insufficient records will always result to a poor and inaccurate budget. The fact that humans cant tackle the ambiguous calculations and complex allocation involved in budget analysis easily without the help from computer this is also a delay factor for the releasing of an accurate budget statement. This work will look into reasons why many budget ends not to work and my case study will be the Enugu ministry of finance and I will also try to derive a good computer system that will take care of these problems.
