This research is an investigation on the budgetary control
as a tools for decision making in organization especially the corporate ones
that are most profit oriented. Management in these organizations are confronted
with decision such as financial decision, investment decision and see to it
that the company’s operate and perform accordingly to the budget in order to
achieve the desired objectives. So the research work budgetary control as a
tool for decision making will investigate how management can make right
decision when budgetary control is properly implemented. There is need also to
examine what might resulted , if budget is not properly implemented and control
to take corrective measure should be taken to provides solutions. The study
will further examine how effective these budgets and budgetary control measure
in performances. More so, in an attempt to achieve the objective of the
proposed research, Beta Glass Plc, Delta plant shall be use to examine the
extent which the company’s management employ budgetary control in management
decisions. However, from the chi-square statistical analysis method and survey
methods of study of primary and secondary sources of data were adopted to test
two hypothesis and to analyze data obtained from the research instruments, the
research come to see that it is necessary in every corporate organization to
prepare budgets and institute budgetary policies, coordinating activities as
well as financial control as it enhance the company’s resources management,
enhance organization operations coordination, increase the organization
productivity and performance, and also encourage effective utilization of the
company resources and operational managers accountability. Budgetary control is
the establishment of budget relating the responsibilities of executives to the
requirements of a policy and the continuous comparison actual with budgeted
results either to secure by individual action, the objective of that policy or
to provide a basis for its revision. The objective of budgetary control is to
control performance and cost in such a manner that any deviation from planned,
corrective action may be taken without delay. Finally, the researcher budgetary
control; there is need for supervisory functions by highly qualified personnel
in order to achieve a better implementation of recommendation measures that
would yield performances and the company objectives.
1.1 BACKGROUND OF THE STUDY
Entrepreneurship stated when people began to produce more
products that they required. As such they had to exchange those surpluses with
others, who also expected to dispose off their surplus.
According top Schumpeter (2004) entrepreneurship means doing
the next things that are already being doing in a new way.
Nnenna (2006) describe entrepreneurship as a creative and
innovation response to the environment such response can take place in any
field of human endeavor, for instance4 in commercial industry, agriculture,
education, social work and the likes and entrepreneurship is different from
manager who only plans, organize and controls a business idea after it as been
successfully initiated by the entrepreneurship. Lawal (1999),
According to Ani (2001) a typically Nigeria entrepreneurship
is self mode mon to succeed, he might engage the services of others like
friends, mates, in-law etc to help him in his work for production through this
way Nigerians in older days where engaged in entrepreneurship characterized
with production or manufacturing in which case the producer most often started
with IT trade by barter even before the advert of any money.
In Nigeria, modern entrepreneurship started with the coming
of the colonial masters, who brought in their wears and made Nigerians their
middlemen. Most of the modern entrepreneurship was engaged in retail trade or
sole proprietorship. One of the major factors that has in many ways discourage
the flow of entrepreneurship development in this Country is the value system
brought about by formal education has been the preserve of the privilege. With
formal education people have the opportunity of bringing in employed in civil
service because in these days the economy was large enough to absorb into the
prestigious occur pation all Nigeria with some from a formal education. The
value system discouraged entrepreneurship in Nigeria for the colonial masters
to solve their goods because if Nigerians continue to be enterprising, they
would not have had market for their goods. As such, the system made Nigerians
to depend on the colonial material to supply them with the needed products.
Again the contracts between the Nigerian enterpreneuar and
the foreign enterpreneuar during the colonial era were very detrimental and the
competitive business strategy of the foreign, entrepreneurs was heinous and
against moral standards establish by the society. For example the United
African Company (U.A.C) that was responsible for a sustain percentage of the
import and export trade of Nigeria has the policy of dealing directly with
product and refused to use the Nigeria entrepreneurs. The refusal of the
expatriate to utilize the service of Local business man initiated the expansion
and acquisition necessary skill and attitude, for this reason, many eventually
folded up. These folded built-up, resentment against business which becomes
very demoralizing to other perspective entrepreneurship in the country was
slowed down, but with more people being educated and the fact that government
could no longer employ most school leavers, economy programs to encourage
individuals into private business and self reliant were initiated (Nwachukwu)
in view of the impact of entrepreneurship I improving the social economic
conditions of the state, the government has made initiation to promote in
digramous entrepreneurship in small scale business.
According to Lawal typically action of the government takes
the form of policy initiatives and directives to organization such as ministry
of commerce and industry. National directorate of employment, ministry of
labour productivity, center for management development research institute to
act as executing agencies with responsibility for stimulating, supporting and
sustaining entrepreneurship development. The research believes that a study of
the functions as well as then achievement of the National Directorate of
employment (N.D.E) in Delta State will help to evaluate the role of government
support agencies in entrepreneurship development within the state.
1.2 STATEMENT OF THE PROBLEM
In Delta State, various government support agencies haver
been set up by the government to assist entrepreneurship development and
encourage rapid development in small and medium scale industries. These
agencies were established because government owned organizations can no longer
cope with employment of graduates and schools leavers. Furthermore, the
graduates and school leavers have to establish their own small businesses which
will help in solving the problem of unemployment and economic development.
1.3 PURPOSE OF THE STUDY
The purpose of this study is to take a segment of the
governments support agencies (N.D.E) and study his functions and achievement in
the development of the entrepreneurship in Delta State. Specially, the research
wants to find out.
Whether the establishment of National Directorate of
employment (NDE) has a positive impact on entrepreneurship development in Delta
Comes out with findings and subsequent suggestion that would
be of great benefit to other government agencies might be experiencing similar
problem diagnosed in this research.
The programmes of the NDE have help to achieve his mandate
Whether the development of entrepreneurship in Delta State
can be attributed to the establishment of NDE or not.
1.4 SIGNIFICANCE OF THE STUDY
This research will be of immense benefit to the society, but
there are group of people or organizations who will benefit more from this work
which include student who will use this work for research purpose.
The research is equally very significant because it will
enrich the knowledge of the work. A study on functions and achievement of
government support in the development of entrepreneurship in Delta State.
1.5 RESEARCH QUESTION
For the purpose of this research, the following research
questions are adopted.
Does the establishment of National Directorate of employment
NDE have positive impact on entrepreneurship in Delta State?
The growth in the number of small scale or entrepreneurship
organization in Delta State be attributed to the establishment of the NDE.
Does the government allocate enough funds to fund the NDE
1.6 RESEARCH HYPOTHESIS
In order to find out solution to the lingering problems of
this study, the following hypothesis was formulated;
Ho: the establishment of the national directorate of
employment has no positive impact on entrepreneurship development t in Delta
H1: the establishment of National Directorate of employment
has a positive impact on entrepreneurship in Delta State.
Ho: the growth in number of small business in Delta State
cannot be attributed to the establishment of NDE
H1: the grow thin number of small business in the Delta
State can be attributed the establishment of the NDE.
Ho: NDE have not helped to introduce new ideas and method of
production Delta State.
H1: NDE has help to introduce new ideas and method of
production in Delta State.
1.7 SCOPE OF THE STUDY
The scope of this study is very wide if it has been carried
out in all government agencies in Delta State. However, due to certain
constraints which will be state later in the limitation of study. The
researchers decided, that this study concentrate on the achievement of the
National Directorate of employment (NDE) is the development of entrepreneurship
in Delta State.
1.8 LIMITATION OF THE STUDY
The scope of this study is very wide if it haws to be
carried out on all government agencies in Nigeria. The study is limited and
material resource to see the whole nations. So it limited to Delta State due to
those constraints which are:
The huge amount of the money involved in carrying the
research of this nature is the most notable constant. Since the research has to
be set most of the NDE training centers scattered are in Delta State.
Financial constraint and transportation because of bad
The consent and geographical coverage of this study was
large when compared with the time needed to complete the study.
Transportation can be a problem to the researcher to reach
different areas where NDE centre are located in the State.
1.9 DEFINITION OF TERMS
The research it necessary to define the following terms used
among others, in this study.
Government Support Agencies: These are government department
that are specifically charged with providing funds and other service for the
promotion and development of the entrepreneurship.
Development: This is a systematic use of scientific and technical
knowledge to meet the specific objective.
Industrial Development Centers (IDC): This is a section of
the small scale industries division of the federal ministry of industry which
was introduced in Nigeria before the level man.
Agencies Government: These are government that is
specifically charge with the responsibility of providing and others, services
for the promotion and development of entrepreneurship.
National Directorate of Employment (NDE): These were set up
by the federal government to November 1980 to work out strategies own business
“Asaba Jons & Hons Publication”.
REVIEW OF RELATED LITERATURE
The essence of this chapter is to critically look at some
important literatures that appear to have theoretical relevance to the research
work, and it has been structured into three sections.
Need, scope and characteristics of entrepreneurship
Various government support agencies and their function.
This will enable us to appreciate the problem as they relate
to the reference need organization of this work. National Directorate of
Employment (NDE) which is one of the government support agencies.
Entrepreneurship is a catalyst for economic growth, Drunker
(2002) suggest that the work of entrepreneurs drive free market economy, yet
economic have been shown to recognize the centre role played by entrepreneur is
As creators of new organization entrepreneur are given other
jobs and chance to become part of growing organization. This government of
Nigeria was recognized the value of entrepreneurship and has fostered it in
part by creating employment zones, a practical that helps to fund
entrepreneurial enterprise in certain area needing additional development
according to Ani (2002) is anticipated that these new enterprise will grow and
produces some of the goods that the country has until now imported this
conserving out dividing foreign exchange earnings. It is hoped that these new enterprises
will help only to generate employment opportunity for school leave and
university / polytechnics graduates and earn some foreign exchange for the
Entrepreneurship benefit the economy by facilitating the
spread of innovation so that it benefits not only the original entrepreneurship
as purposeful activity to initiate oriented business.
The economist regarded land, labour, capital and
entrepreneur as the main task of the entrepreneur. According to Lowel (2002) is
to organize the production system and assume the risk of production and capital
these will they organized an entrepreneur who on his account under take the
financial risk and management control. In short an entrepreneur is a person who
identifies opportunities and organized the business activities. An entrepreneur
is different from a manager who only plans, organizes and controls a business
ideas after it been successfully indicated by the entrepreneurs.
Wheelen and Hunger (2001), saw entrepreneurial venture as
any business with primary goals of profit ability and growth and can be
characterized by innovative strategic practices. Ani (2000), pointed out that
an entrepreneur in the content of our society could be assumed. That the man
who owns department store, bookshop, bear parlour, press, beauty salon,
publisher, manufacturer, wholesaler and retailer is an entrepreneurship does
not involves, big organizations like the young motors, IBM, Ifesinachi motors.
They are all business and each of them has contribution to
in the development of economy. This big business at a take started from the
scratch and owners nursed them into big business through hard – work. Therefore
anybody who identified or create, a business establishes it and nurses it to
grow and profitable or takes over an existing business because. The founder is
dead or has sold it or built and innovate on it qualifies as entrepreneur in