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BALANCING AND BUDGETING CONTROL IN A MANUFACTURING AND MARKETING ORGANIZATION



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BALANCING AND BUDGETING CONTROL IN A MANUFACTURING AND MARKETING ORGANIZATION



TABLE OF CONTENTS

CHAPTER ONE:      INTRODUCTION

1.1   Background of the Study:        –       –       –       –       –       1

1.2   Statement of the Problem:       –       –       –       –       –       2

1.3   Objectives of the Study:   –       –       –       –       –       4

1.4   Significance of the Study:        –       –       –       –       –       5

1.5   Formulation of Hypothesis:      –       –       –       –       7

1.6   Scope of the Study:  –       –       –       –       –       –       8

1.7   Limitations of the Study: –       –       –       –       –       8

1.8   Definition of Terms: –       –       –       –       –       –       10

CHAPTER TWO:     

2.1   Literature Review:    –       –       –       –       –       –       11

2.2   The Concept of Budgeting and Budgetary Control:  12

2.3   Main Types of Budget:     –       –       –       –       –       17

2.3.1       Other Types of Budget:      –       –       –       –       –       18

2.4   The Budget Period:  –       –       –       –       –       –       30

2.4.1       The Budget Committee:     –       –       –       –       –       31

2.4.2       The Budget Manual: –       –       –       –       –       –       32

2.5   Stages in the Budgeting Process:     –       –       –       32

2.6   Zero Base Budgeting (ZBB):     –       –       –       –       38

2.6.1       Administration of Budget: –       –       –       –       –       41

2.6.2       Human Factors in Budgeting:   –       –       –       –       42

2.6.3 The Principal Budget Factors/Forecasting:     –       44

2.6.4 Budget Education: –       –       –       –       –       –       45

2.6.5       Budgeting in the purchasing Department of

Small and Large Companies:   –       –       –       –       46

2.6.6 Relationship Between Budgetary Control and

Standard Costing:    –       –       –       –       –       –       48

2.6.7       Participative Budget and Imposed Budget:       –       49

2.6.8       Principal Budget/Forecasting: –       –       –       –       51

CHAPTER TREE:    RESEARCH DESIGN AND METHODOLOGY

3.1   Research Design:     –       –       –       –       –       –       54

3.2   Source of Data:        –       –       –       –       –       –       –       56

3.3   Population Size:       –       –       –       –       –       –       57

3.4   Sample Size and Sample Techniques:     –       –       58

3.5   Research Instrument:      –       –       –       –       –       61

3.6   Methods of Data Analysis:       –       –       –       –       –       61

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA

4.1   Data Analysis (Questionnaires):       –       –       –       63

4.2   Test of Hypothesis:  –       –       –       –       –       –       68

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION

5.1   Summary of Findings:     –       –       –       –       –       77

5.2   Conclusion:     –       –       –       –       –       –       –       77

5.3   Recommendation:    –       –       –       –       –       –       78

Bibliography:   –       –       –       –       –       –       –       80

Appendix:        –       –       –       –       –       –       –       –       81

Questionnaire: –       –       –       –       –       –       –       83

 

CHAPTER ONE

INTRODUCTION

  1. BACK GROUND OF THE STUDY

A budget is a financial and a quantitative statement prepared prior to a defined period of time of the policy to be pursued for the purpose of attaining a given objective.

Also according to A.U. Nweze (2004) in his profit planning.

Budget is a plan quantified in monetary terms, prepared and approved prior to a defined period of time, usually showing planned income to be generated and or expenditure to be incurred during that period and the capital to be employed to attain a given objective.

Furthermore a budget is an attempt made at the beginning of each financial year to plan the profit and loss account for the year and to aim for a definite balance sheet. This profit planning must be a well thought- out operational plan with its financial implication expressed as both long and short range profit plans.

In any organization where budget is used as a means of profit planning many alternative plans have to be considered and the most profitable one will be adopted, because where the plan chosen in great expectations, then the best use has been made of the available resources.

Citation - Reference

All Project Materials Inc. (2020). BALANCING AND BUDGETING CONTROL IN A MANUFACTURING AND MARKETING ORGANIZATION. Available at: https://researchcub.info/department/paper-6814.html. [Accessed: ].

BALANCING AND BUDGETING CONTROL IN A MANUFACTURING AND MARKETING ORGANIZATION


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Budget is a plan quantified in monetary terms, prepared and approved prior to a defined period of time, usually showing planned income to be generated and or expenditure to be incurred during that period and the capital to be employed to attain a given objective. Furthermore a budget is an attempt made at the beginning of each financial year to plan the profit and loss account for the year and to aim for a definite balance sheet. This profit planning must be a well thought- out operational plan with its financial implication expressed as both long and short range profit plans. In any organization where budget is used as a means of profit planning many alternative plans have to be considered and the most profitable one will be adopted, because where the plan chosen in great expectations, then the best use has been made of the available resources... Click here for more

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