BUDGETARY CONTROL: AN AID TO EFFECTIVE CORPORATE PERFORMANCE
(A case study of Zenith Bank Plc)
Budgetary control can be used as a means of control where by actual state of Affairs can be compared with that planned for by the management, so that appropriate action may be taken to correct adverse situation that may occur before it is too late. One of the main problems associated with the establishment of Budget is the problem of inflexibility while the major advantage is the welding together the element of the organisation to achieve corporate objectives. This project will examine various ways to make Budgetary control an effective one in various organisations.
A budget according to the definition given by the institute of cost and Management Accountants (ICMA) means a financial and/or quantitative statement prepared and approved prior to a defined period of time of the policy to be pursued during that period for the purpose of attaining a given objective.
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