Budgeting as a Tool for Organizational Control (champion Breweries Uyo, Akwa Ibom State),,,

Student: Angela Joseph Essien (Project, 2025)
Department of Accounting
University of Uyo, Akwa Ibom State

Abstract

This study investigates the role of budgeting as a tool for enhancing organizational control at Champion Breweries Plc, Uyo. Specifically, it examines the impact of three key components of budgeting - budget planning, budget control, and budget implementation on resource allocation efficiency within the organization. A survey research design was employed, with data collected from 30 management staff using structured questionnaires. The findings reveal that while budget planning has a positive but statistically insignificant effect on resource allocation efficiency, budget control and budget implementation have a negative yet statistically significant impact. These results suggest that despite the potential benefits of effective budget planning, deficiencies in budget control and implementation may hinder resource allocation efficiency, thereby challenging organizational control.

Keywords
budgeting organizational control Uyo Akwa ibom state budget planning budget control budget implementation
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