Abstract
This study reviewed budgeting as a tool on service
improvement in telecommunication industries in Nigeria. The objectives of this
study were to examine the historical development of budgeting, meaning and
purpose of budgeting, process and types of budget, control and techniques of
budgeting and to identify the introduction of telecom services, types and give
reasons for quality services as well as give the strategies and finally to give
the impacts of budgeting on telecom service improvement. The data collected
through questionnaire were analyzed, tabulated and presented using average and
simple percentage. The hypothesis was tested using chi-square (x2) at 0.05
level of significance and degree of freedom 5. the sample size no = 30 was used
and represented the population size (n). The chi-square (x2) was calculated and
compared with the critical value, accepting the alternative hypothesis (Hi)
since the calculated value is higher than the critical value. The major finding
of this study is that there was significant relationship between budgeting and
service improvement in telecom industries. On recommendation, telecommunication
industries should apply budgeting in order to improve their standard, service
and achieved the firms’ objective.
TABLE OF CONTENTS
Title page-
– – –
– – –
– – -i
Approval page-
– – –
– – –
– – -ii
Certification page-
– – –
– – –
– -iii
Dedication- – –
– – –
– – –
-iv
Acknowledgment-
– –
– – –
– – -v
Abstract- –
– – –
– – –
– – -vi
Table of contents-
– – –
– – –
– -viii
Chapter one
0 Introduction-
– – –
– – –
– -1
Historical background of case study- –
– – -3
Problem analysis-
– – –
– – –
– 5
Purpose of the study-
– – –
– – –
-5
Relevant research questions- – –
– – -7
Statement of hypothesis-
– – –
– – -8
Limitation (scope of the study)- –
– – –
8
Assumptions- – –
– – –
– – -9
Significance of the study- –
– – –
– -10
Definition of terms- –
– – –
– – -10
Chapter two
2.0 Review of related literature- –
– – –
-13
2.1 Historical development of budget/budgeting- – -13
2.2 The meaning of budget/budgeting- – –
– -15
2.3 The purpose of budgeting- –
– – –
– -16
2.4 The condition necessary for a successful budgeting -20
2.5 Process of budgeting- –
– – –
– -21
2.6 Classification of budget- –
– – –
– -23
2.7 Budgetary control system- –
– – –
– -26
2.8 Budgeting techniques-
– – –
– – -26
2.9 Introduction of telecommunication services –
-28
2.10 Types of service provided by telecommunication
industries- – 29
2.11 Reasons for poor quality services- – –
– -30
2.12 Strategies for ser vide improvement- –
– -31
2.13 The impact of budgeting on telecommunication service
improvement in Nigeria- – –
– – –
– -33
2.14 Payment made by MTN on poor quality service——34
Chapter three
Research methodology-
– – –
– – -38
Research design-
– – –
– – –
-39
Characteristics of study population- – –
– -39
Sample design and procedures- –
– – –
-40
Data collection instrument- –
– – –
-40
Study instrument-
– – –
– – –
-41
Administration of data collection instrument- –
-41
Pilot study, test of validity and reliability of the study
instrument – – –
– – –
– -42
Procedures for processing collected data- –
– -43
Chapter four
Presentation and analysis of data –
– – -46
Brief introduction of the chapter- –
– – -46
Criteria group return, respondents, characteristics and
classification – –
– – –
– – -46
Presentation and analysis of data according to research
questionnaire – –
– – –
– – -47
Presentation and analysis according to hypothesis -66
Analysis of other data
– – –
– – -75
Discussion of findings-
– – –
– – -75
Chapter five
summary, conclusion and recommendation –
-81
Summary – –
– – –
– – –
-81
Comprehensive summary of the findings – –
-81
Summary of the study
– – –
– – -82
Conclusion drawn from the findings – –
– -84
Recommendation based on the conclusion- –
-86
Suggestion for further studies –
– – –
-86
Bibliography- – –
– – –
– – -88
Letter of
introduction – –
– – –
– -91
Questionnaire – –
– – –
– – -92
LIST OF TABLES
Table Title of Table
Analysis of questionnaire returned
History of budgeting/budget
Meaning of budgeting/budget
Purpose of budgeting
Condition for successful budgeting
Process of budgeting
Classification of budget
Budgetary control system
Budgeting techniques
Introduction of telecom services
Types of telecom goods and services
Causes of poor quality service
Strategies for service improvement
Impacts of budgeting on telecom service improvement
Computation of hypothesis I
Computation of hypothesis II
CHAPTER ONE
INTRODUCTION
Budgeting is the most important techniques whereby long-term
strategies are converted into short-term action plans. Every organization
including telecommunication requires not only planning but also a well
co-ordinated plan to improve the quality of service was rendered to their customers
in order to achieve the organization goals.
Budgeting as a predetermined objectives, represents what is
most likely to happen after a careful consideration of the priorities of the
company and the constraints of the company. It provides a standard for
comparism with the result actually achieved.
According to the Chartered Institute of Management
Accountants (CIMA), “A budget is a
financial or qualitative statements prepared and approved prior to a
defined period of time, of the policy to be pursued during that period for the
purpose of attaining a given objectives. Thus budgets and the resulting
variance would serves as a guide to current operation and service improvement
in the telecom industries.
This study would review budgeting and service improvement in
telecom industries as follows:
Historical development of budget/budgeting
Meaning of budgeting
The purpose of budgeting
Conditions necessary for a successful budgeting
Process of budgeting
Classification of budgets
Budgeting control system
Budgeting techniques
The introduction of telecom services
Types of service provided by telecom industries
Reasons for poor quality services
Strategies for service improvement
The impact of budgeting on telecom service improvement in
Nigeria
HISTORICAL BACKGROUND OF CASE STUDY
The historical background of MTN Nigeria Plc, according to
Ezeifedi (2009) was launched on may 16th, 2001 as part of the MTN group Africa
and become the first GSM network operator. The company started its commercial
operation on the GSM network at Lagos as it’s headquarter, followed by Abuja,
Portharcourt, Enugu, Owerri and other states in the country.
In January 2001, MTN paid for one of the GSM license in
Nigeria at US $85 million and as at date, in excess of $1.8 billion has been
invested in building mobile telecommunication infrastructure in Nigeria. Since
August 2001 MTN moved it’s services across Nigeria and providing services in
not less than 223 cities and more than 10,000 villages across the 36 states of
the country (Nigeria) and the federal capital territory Abuja.
According to Ezeifedi (2009:9), “the company introduced
yellow Balm in January 2003 which was commissioned by the former president
Olusewgun Obasanjo. This digital microwave transmission was the most extensive
in infrastructure in all of Africa which helps to enhance call quality on MTN
Network.
He further say that “in the year 2004, MTN expanded its
network coverage or capacity from the number prefix 0803 to 0806 as the first
GSM operator to have adopted an additional numbering system. In 2007, its
network capacity was further expanded to 0703 and 0706, and finally in 2009
0813.
MTN Nigeria Plc also introduced a self help toll-free 181
customer care line through which subscribers can resolve their frequently asked
questions free of charge.
MTN’s overriding mission is to be catalyst for Nigeria’s
economic growth and developmental potentials not only through the provision of
world class communication but also through innovative and sustainable corporate
social responsibility initiative.