BUDGETARY CONTROL IN THE MARKETING AND MANUFACTURING ORGANIZATION


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BUDGETARY CONTROL IN THE MARKETING AND MANUFACTURING ORGANIZATION

PROJECT TOPICS AND MATERIALS ON BUDGETARY CONTROL IN THE MARKETING AND MANUFACTURING ORGANIZATION


TABLE OF CONTENTS

CHAPTER ONE

1.0     INTRODUCTION

1.1     BACKGROUND OF THE STUDIES

1.2     STATEMENT OF THE PROBLEM

1.3     PURPOSE OF STUDY

CHAPTER TWO

  1. REVIEW LITERATURE

2.1     BASIC CONCEPTS OF BUDGETING AND BUGETARY CONTROL

2.2     TYPES OF BUDGETS FOR PLANNING AND CONTROL

2.3     BUDGETARY CONTROL IS AN ORGANIZATION

2.4     PRESENTATION ANALYSIS

2.5     BUDGETARY ANALYSIS

2.6     OPERATIONAL AND ADMINISTRATIVE EXPENSES

2.7     TYPES OF BUDGETARY CONTROL

2.8     BUDGETARY CONTROL PROCESS

2.9     BUDGETARY AN EFFECTIVE MEANS OF PLANNING BUDGET ANALYSIS

CHAPTER THREE

  1. SUMMARY

3.1     RECOMMENDATION

3.3     CONCLUSION

REFERENCE

CHAPTER ONE

1.0     INTRODUCTION

1.1     BACKGROUND OF STUDY

Whenever the demand for factors of production is greater than the supply, some method of apportioning them among different uses has to be employed and this brought the need for budgeting and control.  In a perfect competition, they would be distributed among different employments according to the demand for them, equilibrium being achieved when the marginal productivity of each was the same in all occupations (J.L.Hanson, 1977).

Budgeting being the single most important decision making process can therefore be considered an important part of the classic management cycle of planning, action and control or more specifically, as part of a total management system that includes: –

  • strategy formulation and implementation
    • planning systems
    • budgeting systems
    • organization
    • production/marketing systems
    • control/reporting systems.
  • As long ago as 1931, the Macmillan Committee on Finance andIndustry recommended control of investment.  To support his policy of full employment, lord Beverage suggested that since investment was easier to control than saving, the two should be brought into line by imposing control over investment.  Since investment cannot exist without budget and implementation, there became the need for budgetary control rather than investment control (Ifeanyi .A. Arji, 1997).

STATEMENT OF PROBLEM

  • A striking feature of large corporations is that the owners(Stockholders) are usually not directly involved in making business decision, particularly on a day to day basis.  Instead, the company (corporation) employs mangers to represent owner’s interests and make decision on their behalf.

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As long ago as 1931, the Macmillan Committee on Finance andIndustry recommended control of investment. To support his policy of full employment, lord Beverage suggested that since investment was easier to control than saving, the two should be brought into line by imposing control over investment. Since investment cannot exist without budget and implementation, there became the need for budgetary control rather than investment control (Ifeanyi .A. Arji, 1997). STATEMENT OF PROBLEM A striking feature of large corporations is that the owners(Stockholders) are usually not directly involved in making business decision, particularly on a day to day basis. Instead, the company (corporation) employs mangers to represent owner’s interests and make decision on their behalf... accounting project topics

BUDGETARY CONTROL IN THE MARKETING AND MANUFACTURING ORGANIZATION

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