Following the uncertainties prevailing in the Nigerian business environment today, managers and stakeholders must be poised and prepared to compete favourably under these rapidly shifting conditions. In order to survive under these environmental complexities and vagueness managers and stakeholders of both private and public sectors need sharp tools, proven management techniques to forecast the major changes which are likely to affect the business while they choose future direction and dimension of resources needed to attain selected goals.
Budgetary control as a proven management tool helps organization management, and enhances improved performance of any economy in different ways. It’s primary function is to serve as a guide in financial planning operators; it also establishes limits for departmental excesses. It helps administrative officials to make careful analysis of all existing operations, thereby justifying expanding, eliminating or restricting present practice. Budgeting and control entails a distinct pattern of decisions in an organization which is capable of determining its objectives, purposes or goals, and how these goals are achieved by establishing principal policies and plans. However, the inability to recognize the problem concerned and fixing a boundary off investigation creates an obstacle for the successful implementation of budgeting and control. Some organization creates an obstacle for the successful implementation of budgeting and control. Some organizations only look for narrow ranges of alternatives which they arrive at from their past expenses and present situation, other management levels even avoid long-term planning and budgeting in favour of today’s problems thereby making the problems of tomorrow more severe. The foregoing reflects on the need for organizations to set up a formal mechanism for scanning its environment for opportunities and give early signs of future problems, this course of action will improve the system of budgeting and control, resulting in an appropriate expectation of improved performance in the manufacturing sector.

POLICY ISSUES
After a preliminary investigation of how budgetary control are linked to the performance of an organization, the researcher through her findings and analysis, came up with the following recommendations to help organizations maximise performance:
• First, organizations must recognize that budgets and budgetary controls are heavily linked to organizational performance. Managers should endeavour to fully utilize the budget resource, since it has the power to completely transform the organization. Organizations without budgetary control systems should endeavour to put it in place in their organization.
• Second, organizations must at all times link their budgets to their overall corporate strategies and goals. Budgets/budgetary controls must always be prepared in a strategically manner to fit into the organization’s goals and aims. Budgets should not be prepared as a mere formality or function.
• Third, accurate and complete financial records must be always kept by the organization. Without proper financial records, organizations may not be able to achieve maximum performance. Budgets will never be a useful tool for improved performance if financial estimates and records are in-complete or in-accurate.
• Fourth, budgets/budgetary controls should be used as an internal control measure to check and measure performance in an organisation. As observed by the study, budgets/budgetary controls form an integral part of an organization’s internal control, hence, it should always be used to control most of the organization’s financial operations and activities.
• Finally, budgets/budgetary control should be made the sole tool and mechanism for resource allocation and control. All resources needed for a project should be authorized by the budget of the organization, as this will enhance greater accountability and transparency in the organization.

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