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| Format: Ms Word | 1-5 Chapters | Table of Content|


Study Level: BTech, BSc, BEng, BA, HND, ND or NCE

Amount: ₦3,000.00


This research work has focused on investigation on the use of budgeting as a tool for planning and control in topical manufacturing industry like Nigeria breweries Plc, Enugu. The objective of the study is the show the important of budgeting as a tool for planning and control in operation of a manufacture industry which has profit maximization as its principal objectives the research also aims at identifying the procedures adopted in the formulation of annual budgets of Nigerian Breweries Plc. Based on this, the following hypothesis was formulated for the study, the hypothesis is include:

1.  Managers use budget as a tool for planning and controlling the good of the business or organization

2.  Decision making is performed in a manufacturing industry using budget.3.  Utilization of resources is achieved with the use of budget and budgetary control.

Following the investigation and analyzasion of the data the following findings were made:

1.  The organization uses budgeting in achieving their goals and objectives which can be with out

2.  The main objective of the organization is maximization of profit which will be done through budget.

3.  Efficiency and effectiveness of the organizations operation as enhanced through the use of budgeting e.t.c.

From the findings the conduction were arrived that budgeting is a very essential and indispensable tool for planning and control it helps management to be well structured in sustaining the growth and expansion of the organization.




Business organizations need planning to achieve their aims and objective. It thorough planning in an organization cannot be done without involving the act of budgeting. The management has the purpose of providing feed-forwarding process. The concepts of feed-forward process into provide each manager with guidelines for making operation decision on a day-to-day basic. Budgeting deals with plants and monitoring activities to ascertain whether they confirm to the plan. This is the control and coordination aspect of budgeting. Manufacturing industries can only achieve profit maximization by proper planned use of available resource. This is sustained when different activities are efficiently coordinated and decisions taken in the organization are result oriented. Business organization requires the use of some techniques in the formula and adoption of planned and defined system and tools with a view to achieve set goals. Such tools and system include budgeting variance analysis and budgetary control. The process of setting goals to be achieved in the future time and determining this planning into financial target can be described as Budgeting. Reg, H. Garrison, in his opinion, defined budget, thus, a budget is a detailed plan showing how resources will be required and used over some specific time interval. It repented a plan for the future expressed in a formal qualitative terms. The out of preparing a budgeting control. This project is organized in five chapters, which aimed at finding out the budget process used achieving the goals of a typical. Manufacturing, industry with profit maximized as its main objectives with centre focuses in Nigerian Breweries Plc, Enugu. Chapter one is an introduction to the study concerning such issues as:

1.  Statement of problem

2.  Purpose of the study

3.  Statement of hypothesis

4.  Research question

5.  Scope and limitation of the study

6.  Definition of terms

Chapter two present the literature review which such issues as:

1.  Definition of budget

2.  Feature and function of budget

3.  Preparation of budget

4.  Types and methods of budget

5.  Planning function in an organization

6.  Problems associated with budget

7.  Controlled function in an origination

8.  Budget control and analysis of variance.

Chapter three presents the research design methodology, The source of data collected for analysis and treatment of some of the problem encounter during data collected were examine and analysis in details to enable us draw conclusion there by making recommendation.


This management has his primary duty of achieving the objective of profit maximization of the company through budgeting due to the state of our economy and government policies this goal is much hindered during the period of economic depression which features low capacity utilization, high interest rate shortage of foreign exchange to buy the needed raw materials. Management is filed with the problems of how to make use of available scarce resources your order to achieve the objective of profit maximization.


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