BUDGETING AS A MANAGEMENT TOOL FOR PLANNING, CONTROLLING AND DECISION MAKING (A CASE STUDY OF EMENITE LIMITED ENUGU)

ABSTRACT The usefulness of budgeting, as a management tool cannot be over emphasized. A good budgeting system could aid management in decision-making, performing the controlling and planning functions. It does seem that this very important implement of work is not efficiently used by many mangers, especially those in the private sector of our economy. The effect is that corporate efficiency has declined, profit maximization opportunity thrown over board, while planning and managerial inefficiency are installed. Because of the above reasons, this research work was effect looked into budgeting as managerial tool for panning, controlling and decision making with particular reference to Emenite Limited approved budgetary system, in the panning, controlling and decision-making in the company. To carry out this investigation, the researcher carried out a survey through interviews and responses of the fifteen key officials responsible for planning and implementing the budgeting steps.  Based on the investigation carried out, it was noted that Emenite, Ltd, and most companies operate in partnership.
TABLE OF CONTENTS Title page Approval page Dedication Acknowledgement Abstract
CHAPTER ONE 1.0Introduction 1.1General Background to the subject-matter- 1.2Problems Associated with the subject  Matter 1.3Importance/Significance of study 1.4Scope and Limitation of the study 1.5Definition of important terms References
CHAPTER TWO 2.0Literature Review 2.1Historical Background 2.2Budget and Budgeting  2.3Budgetary Decision Making References
CHAPTER THREE 3.0Data presentation and Analysis 3.1Recommendation 3.2Conclusion 3.3Summary of Findings References