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
For the full publication, please contact the author directly at: angelaessien23@gmail.com
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Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 12
- Delta State University, Abraka, Delta State 139
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10