ABSTRACT
This study reviewed budgeting as a tool on service
improvement in ICT 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 ICT 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 ICT industries. On recommendation, ICT 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-
– – –
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– -v
Abstract- –
– – –
– – –
– – -vi
Table of contents-
– – –
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– -viii
Chapter one
0 Introduction-
– – –
– – –
– -1
Historical background of case study- –
– – -3
Statement of the problem- –
– – – -5
Purpose of the study-
– – –
– – –
-6
Research questions-
– – –
– – –
-7
Hypotheses- –
– – –
– – –
-7
Scope of the study-
– – –
– – –
-8
Significance of the study- – –
– – –
-9
Definition of terms-
– – –
– – –
-9
Chapter two
2.0 Review of related literature- –
– – –
-12
2.1 Historical development of budget/budgeting- – -12
2.2 Other Nature of
Budget and Budgeting – –
-16
2.2.1 The
meaning of budget/budgeting- – –
-18
2.2.2 The
purpose of budgeting- – –
– -19
2.2.3 The
condition necessary for a
successful budgeting – –
– – -24
2.2.4 Process of
budgeting- – –
– – -26
2.2.5
Classification of budget-
– – –
– -27
2.2.6 Budgetary
control system- – –
– -31
2.2.7 Budgeting
techniques- – –
– – -31
2.3.0
Introduction of ICT services
– – –
-33
2.3.1 Types of
service provided by
ICT
industries- – – –
– – –
-34
2.3.2 Reasons
for poor quality services- – – -35
2.3.3 Strategies
for ser vide improvement- – -37
2.4 The impact
of budgeting on ICT service
improvement in Nigeria- –
– – 39
CHAPTER THREE
Research methodology
– – –
– – -41
Introduction
– — –
— – –
– 41
Research design
– – –
– –
– – 42
Sources of data and Method of data collection- 42
The Study Population and sample size- –
– 46
Sample Technique
– – –
– – –
– 46
Validity and reliability of measuring instrument 47
Method of
analysis 47
CHAPTER FOUR
Presentation and analysis of data –
– – 50
Introduction –
— – –
– – –
50
Presentation of data-
– – –
– – –
50
Analysis of data –
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51
Test of Hypothesis
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74
Interpretation of results.- – –
– – –
85
CHAPTER FIVE
summary, conclusion and recommendation –
-87
Introduction –
– – –
– – –
87
Summary of Findings
– – –
– – –
87
Conclusion –
– – —
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– 88
Recommendation –
– – –
– – –
90
Bibliography- – –
– – –
– – -91
Appendix – –
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– – –
93
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE
STUDY
Government of a
state needs money to secure its territories and to provide social service such
as maintenance of law and order, security of lives and properties of its
citizens. Thus, it becomes compulsory that every subjects to a state must give
financial support to the government as merely as possible in proportion to
their income. That, it in proportion to the revenue which they respective enjoy
under the protection of the results of economic activity of individuals of a
State to support its government in the discharge of its constitutional
responsibility of providing enabling environment for economic activity and
security of lives and properties.
Taxation is of
two types and they are direct and indirect taxes.
Indirect taxes are levied on goods and services and they
include import duties, export duties, exercise duties etc. among all forms of
direct tax, personal income tax remains
the most important significant component of direct taxes. It is imposed
mainly on self employed individual, tax
is mainly pay- as- you earn, scheme, which involves deduction from income of the said employees or government and remittance to the appropriate tax
authority.
Direct taxes
are levied on income and properties of individual and companies examples
include personal income tax, companies income tax,, capital gain tax, petroleum
profit tax, education tax etc. The
issue of personal income tax is the inability of am taxable adult to report a
sacas of taxable income been a canker worms that has eaten deep into the states
major sources of revenue. These problems have started long ago, as evidence in history, tax payment has been a catalyst that
sparkled off many violence in the country, for example the Owerri Women Riot of 1929 was as a result of women fear of tax
imposition on them. The rate at which tax evasion on government revenue has
been growing is very alarming. In an attempt to minimize tax evasion in
Nigeria, many state have introduced or
adopted several measure such as operation show your tax clearance policy
before one could be awarded contract or register business firm.