Bachelors of Commerce

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https://testir.kiu.ac.ug/handle/20.500.12306/3608

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Browsing Bachelors of Commerce by Subject "Budgetary control"

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    Budgetary control and organization performance a case study of Bakhresa grain milling Uganda Limited (Azam)
    (Kampala international international: College of Economics and Management, 2011-09) Micheal, Buyera. M.
    This research focused on the budgetary control and organizational performance in Bakhresa Grain Milling (U) Ltd (Azam) with four major objectives: Establishing how budgetary control are being used in Bakhresa Grain Milling (U) Ltd (Azam), Whether there is a relationship between budgetary control and organizational performance, establish whether budgetary control has improved occurrence and reliability of the company and to examine the challenges Bakhresa Grain Milling (U) Ltd (Azam) is facing as a result of applying budgetary control systems. The researcher used a sample of 36 respondents. A stratified random sampling method, simple random and purposive sampling methods were used to select respondents to form the sample as the basis of the survey. On the part of customers convenience sampling method was used to suit their availability and schedule. A descriptive research design was used in order to establish together all facts to aid in analyzing the relationship between budgetary control and organizational performance. The researcher used both primary and secondary data in compiling the findings. Primary data was collected using limited observation but to a large extent questionnaire was used. Secondary data was gathered from company management reports, strategic plans, company budgetary control systems and working progress reports together with published texts. Data was collected and analyzed for purposes of ensuring accuracy, consistency so as to convey meaning to the reader. Frequency tables and graphical presentations were used to highlight all statistical relational patterns between the dependent and independent variables. To highlight more about the relationship between budgetary control and organizational performance, a correlation coefficient and the coefficient was used to determine the strength of the relationship. It was discovered that there was a strong negative relationship between budget estimates and actual budget • expenditure. The researcher observed a number of challenges such as negative response from the employees of the company in answering the questions. However, the researcher suggested measures such as training of employees in budgetary control skills so as to curb these challenges in order to improve performance of the organization.
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    Budgetary control and performance of local government:
    (Kampala International University, College of Economics and Management, 2011-05) Mboizi, David
    The purpose of the study was to establish the relationship between budgetary controls and performance in Pallisa Town Council. The research objectives were; to identify the effect of cash budget on the performance of Pallisa Town Council, to find out the effect of Capital Buget on performance of Pallisa Town Council; and What is the relationship between Cash budget, capital budget and expenses budget controls and its performance in Pallisa Town Council. During the study, stratified sampling was administered to group respondents into various stratus. Simple random sampling was then used to select respondents from various stratums. Primary data was collected from the respondents using questionnaires and interview methods as the major tools, while secondary data was obtained from budget estimates and performance reports. The research was based on cross-sectional research design and was both qualitative and quantitative in nature and this was because the study was mostly based on the views collected from respondents to drew conclusion and back up by secondary data. Major findings revealed that budgetary controls have been relatively low as actual revenue is always less than the budgeted revenue-leading to inadequate implementation of the expected activities in Pallisa Town Council. Findings also revealed that there was a positive relationship between budgetary controls and performance. It was recommended that Pallisa Town Council should ensure proper planning, monitoring and evaluation of the sources of revenue and there is need for more staff qualified with budgetary and performance experience to ensure proper planning of the Town Council.