Budgeting Essay

17056 Words Jan 13th, 2013 69 Pages
Mälardalen University School of Sustainable Development Of Society And Technology EFO705-Master thesis

BUDGETARY AND MANAGEMENT CONTROL PROCESS IN A MANUFACTURING: CASE OF GUINNESS NIGERIAN PLC.

BY: AMALOKWU OBIAJULUM JOHN LAWRENCE NJILEFACK NGOASONG

ABSTRACT
Date Level Authors : : : June, 2008. Master Thesis EF0705, 10 points (15credits) Amalokwu Obiajulum John (820821) Lawrence Njilefack Ngoasong (770901) Title : Budgetary and Management control Process in a Manufacturing Organization. Roland Almqvist. What is the budgeting practice in the Nigerian Manufacturing companies? The aim of this study is to investigate the management control practice (budget being the tool for management control) in Guinness Nigeria Plc and to
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We also thank the financial Manager of Guinness Nigeria Plc for his invaluable contributions.

Amalokwu Obiajulum .J. and Lawrence Njilefack Ngoasong.

Table of Contents
1. INTRODUCTION 1.1 BACKGROUND 1.2 THE PURPOSE AND OBJECTIVE OF THE STUDY 1.3 TARGET GROUPS 1.4 LIMITATION OF THE STUDY 1.5 BACKGROUND OF THE COMPANY 2. LITERATURE REVIEW 2.1 DEFINITION CONCEPTS 2.1.1 MANAGEMENT CONTROL 2.1.2 BUDGET 2.2 TRADITIONAL BUDGET 2.2.1 LIMITATION OF TRADITIONAL BUDGET 2.3 STRATEGIC MANAGEMENT 2.4 MANAGEMENT CONTROL SYSTEM (BUDGET BEING THE TOOL FOR MANAGEMENT CONTROL) 2.4.1 TOOLS FOR INTEGRATING STRATEGIC MANAGEMENT AND BUDGETING 2.5 BETTER BUDGETING 2.6 COMPETITIVE ADVANTAGES 2.6.1 Budgeting and competitive advantage 2.7 HIGH PERFORMANCE 3. RESEARCH METHODOLOGY 3.1 SELECTION OF COMPANY 1 1 2 3 3 3 5 5 5 6 7 8 9

10 11 14 15 16 21 22 22

3.2 LITERATURE SEARCH 3.3 RESEARCH APPROACH

22 23

3.3.1 INFORMATION REGARDING QUESTIONNAIRE AND TELEPHONE INTERVIEW 23 3.3.2 SOURCES OF EVIDENCE 3.4 PRIMARY DATA 3.4.1 PROBLEMS IN COLLECTING PRIMARY DATA 3.5 SECONDARY DATA 3.5.1 Data Analysis 3.6 TRUSTWORTHINESS 3.7 METHOD CRITIQUE 3.8 RELIABILITY OF THE DATA 4. EMPIRICAL DATA 4. 1 BUDGETING SYSTEM IN GUINNESS NIGERIA PLC 4.2 COST CONTROL 4.3 INTERESTED VARIANCE ANALYSIS 4.4 EVALUATION OF PERFORMANCE 5. ANALYSIS

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