The Effect of Distribution Budegting on the Financial Performance of Manufcturing Firms in Ekiti State, Nigeria

Student: Veronica Opeyemi Aliu (Project, 2025)
Department of Business Administration
Ekiti State University, Ado-Ekiti, Ekiti State

Abstract

Abstract The study investigated the effect of distribution budgeting on cost control among manufacturing firms in Ekiti State, Nigeria. Specifically, the study is designed to: investigate the effect of budget planning on cost control among manufacturing firms in Ekiti State; examine the effect of budget preparation on cost control among manufacturing firms in Ekiti State; determine the effect of budget control on cost control among manufacturing firms in Ekiti State. To achieve the stated objectives of the study, the following hypotheses were formulated and to be tested at 0.05 level of significance: i. There is no significant effect of budget planning on cost control among manufacturing firms in Ekiti State. ii. There is no significant effect of budget preparation on cost control among manufacturing firms in Ekiti State. iii. There is no significant effect of budget control on cost control among manufacturing firms in Ekiti State. The study revealed that budget planning has a positive significant effect on financial performance of manufacturing firms in Ekiti State to the turn of 0.449 (p=0.000

Keywords
effect distribution budegting financial performance manufcturing firms ekiti state nigeria
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