Management is essentially
concerned with planning and control of the resources of a firm, with a
view to the attainment of set objectives. Planning is concerned with
listing of goals and the formulation of a decision model for selecting
means of achieving those goals. Control on the other hand, is the
regulation of the activities within an organization so that they are in
conformity with expectations established ion policies, plans and
Furthermore, crucial to the
planning and control decisions of management, is information. Good
decisions are based on information that is timely, relevant, properly
presented, problem solving and forward looking. And here comes the
challenge for the management Accountant to provide information for the
planning and control of costs, volume and profit, for the purpose of
attaining goals o management.
therefore, is concerned with the application of accounting and
statistical techniques to the specific purpose of providing and
interpreting information designed to assist management in its function
of promoting maximum efficiency.
Management Accounting focuses
on the internal environment of business, and provides information for
such decisions of the firm as make or buy, replacement, pricing and cost
We should note, that today,
life has become complex both for individuals and management could take
decisions by “ bit “ or “miss” methods or by “ mere guess” so if any
management does not plan on a systematic basis, it will be branded logic
of little or no profits. Hence modern management, for its vital task
of planning, should rely more on management accounting. Management
Accounting has shifted managerial emphasis form “ Knowing costs of
production is the very reason that makes management Accounting to be
referred to as “an indispensable tool in the management of an
According to “ T. Lucey,
(1988:1) management Accounting is primarily concerned with data
gathering (from internal and external sources) analyzing, processing,
interpreting and communicating the resulting information for use within
the organization so that management can more effectively plan, make
decisions and control operations.
1.1 HISTORICAL BACKGROUND OF INPOST
The origin of Nigerian postal service
(NIPOST) dates back to 1851 when the British postmaster General
established a postal (PWD), in Lagos public works department office,
primarily to officials and traders and their home base ”Chimezie,
1985:19)2 This assertion was supported by Baba (1998:1)3
who postulated that the first letter ever carried from the first ever
post office in Nigeria was in 1851 and was by foot and horses into the
The postal service in Nigeria was first
re-structured in 1907 when from public works department of ministry of
works to form post and telegraphs, the structure it maintained up till
Nigeria became independent in 1960.
With Nigeria’s, independence in 1960 and
her postal Administration becoming a sovereign member of the Universal
postal Union (UPU) in 1961, the post in Nigeria has witnessed phenomenal
growth in strength and spread with a total of over 4,500 (four thousand
five hundred) postal establishments in the country today. And this
number is increasing.
The universal post Union is the
organization which embraces nearly all the postal administration in the
would and it is one of the specialized agencies of the united nationals.
For this reason, the historical origin of Nigerian postal service
cannot therefore be compete without citing when it jointed the Universal
postal union (UPU) which is the mother association of global
The postal service in Nigeria was further re-structured on 1st
January 1985 when the defunct post and telecommunications, was split
into two organizations. Nigerian External telecommunication (NET) and
the Telecommunications division of the P& T were merged to form the
Nigerian Telecommunications limited (NITEL) while the postal division of
P & T became reconstituted into an extra ministerial department to
be known as Nigeria postal service department (NIPOST), all still under
the ministry of communication. Ayuba (1986: 7) 4
On Ist July, 1992) Nigeria
postal service department was finally re-organized and re-structured to
the present status of a corporation following the granting of full
autonomy by the federal government for higher efficiency and
effectiveness, and by virtue of decree N0.41 of 1991, published in the
federal Republic of Nigeria official Gazettee No.57, Vol .79 of 14th October, 1992 5 which
spelt out the objective and functions of NIPOST. By this development,
the acronym” NIPOST” now means “Nigerian postal service department “
that it was before the autonomous status.
PRIMARY RESPONSIBILITY OF NIPOST
“The primary responsibility of
NIPOST as established by the decree No.18 of 1987”6 were to deal with
postal, professional and policy issues as:
a. To represent the Federal republic of
Nigeria in its relations with other postal administration around the
world in accordance with international regulations.
b. Exploration of additional sources for postal revenue.
- Review of postal tariff.
- Worldwide provision of highly dependable postal link between and
among member nations of the Universal postal union without
discrimination to race, creed and sex.
- Provision of efficient counter and remittance services in the
sales of postage stamps, sales of money and postal orders, sales of
international postal reply coupon and post office registered envelope.
ORGANIZATIONAL STRUCTURE OF NIPOST
The organizational structure
of NIPOST is made up of the postmaster general of the federation at the
apex. Directly under him are five-deputy postmaster general as follows:
- DPMG Corporate service
- DPMG Operations Planning
- DPMG Finance and Investment
- DPMG Territorial Administration
- DPMG Engineering and Technical service.
There are also unit heads called
the senior Assistant postmaster generals (SAPMG) who also report direct
to the postmaster general. They are as following:
1. SAPMG In charge of internal Audit
2. SAPMG In charge of Investigation and security
3. SAPMG in charge Public Relations.
4. SAPMG in charge of Legal unit
5. SAPMG In charge of Corporate Planning
6. SAPMG In charge of marketing
7 SAPMG In charge of management Information System