Budgeting and Budgetary Control as Tools for Accountability in Government Parastatals

 Budgeting and Budgetary Control as Tools for Accountability in Government Parastatals. A Case Study of Enugu State Housing Development Corporation

  Review of Related Literature

Budgeting And Budget

It is well recognized that an organization should be managed effectively and efficiently. Managing, in fact, implies coordination and control of the total enterprise efforts to achieve the organizational objectives. The process of managing is facilities when management charts its course in advance. The functions of management also include decision making facilities by various managerial techniques procedures and by utilizing the individual and group effort in a coordinated and ration way. Organizations have limited resources and these limited resources impose limit on the number and range of goals that the organization can hope to attain. One systematic approach for attaining effective management performance profit planning or budgeting. Profit planning or budgeting is an integral part of management. The controller would be particularly interested in profit planning since it helps to regulate flows of fund which is this primary concern Read More »

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Budgeting and Budgetary Control in Business Organization

Budgeting and Budgetary Control in Business Organization. (A Case Study of Emenite Nigeria Limited Emene Enugu Branch)

  • Literature Review

In the purchasing handbook by Georges Aljian, Aljian (1976) defined budgeting as a formalized financial plan for balancing expenditures against incomes.

Budgeting periods are very common but the most commonest period of time is usually one year within this year, there may be monthly or quarterly budget reviews made this term budget is popularly applied to that portion of money allocated for a specific purpose i.e. the “manufacturing budget”, the “labor budget” or the “procurement budget. There can be as many as those individual budgets as the complexity of the organization regures usually, these individual budgets are parts of an overall budget which is commonly referred to as the master budgets. Read More »

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Bureaucracy And Problems of Inefficiency in Nigeria’s Civil Service

Bureaucracy And Problems of Inefficiency in Nigeria’s Civil Service. A Case Study of Enugu State Civil Service

Literature Review

Meaning and Nature of Bureaucracy

Bureaucracy as conceptually used in Public Administration is often associated with conduct of public affairs and the activities of public officials. Therefore, bureaucracies are found in political religious, business, military, educational and other organizations. Modern society have come to regard bureaucracy as sine qua non for organizational effectiveness mark Weber, (1947:196) conceives bureaucracy as a powerful model of organization, he likened bureaucracy to emotion, which its description is incomplete; in many aspects, as a way of life, Weber indicated that bureaucracy involves a clear cut division of integrated activities which are regarded as duties inherent in office. To him, human organization without structures, stability and order breeds chaos. Therefore, in order to overcome what otherwise will lead to confusion in the organization structures, and ensure stability and order, man created bureaucracy. Read More »

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Commercial Bank Credit and Agricultural Output in Nigeria

Commercial Bank Credit and Agricultural Output in Nigeria: (1982-2007)

Review of Related Literature

Agriculture in Nigeria is the most dominant sector and major source of livelihood for the majority of the population. It accounts for about 70% of employment, and in spite of this Binswanger, et al (1999):23) say it has not been able to achieve the major objectives of agricultural development which the World Bank (1997) identified to include; (I) increase in food production and farm income, (ii) make household food, water and energy secure and (iii) restore and maintain the natural resources. They stated further that the failure of agriculture to meet these objectives is due to limited use of purchased inputs and mechanization. Read More »

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Communication a Tool for Effective Management

Communication a Tool for Effective Management. (Case Study of the Star Printing and Publishing Company Limited Enugu)

Review of Literature

  • Definition of Communication

According to E.B Flippo et al (1978) P 421 communication is the act of importing a common idea or understanding to another person “also Koontz and Donnel observes that communication is the means by which organized activity is unified and the transfer of information or message from one person to another is absolutely essential they further explained the effective communication is the means by which behaviour is modified change is effected information is made productive and goods are achieved. There is increasing evidence today that many of the problems associated with management ineffectively are more closely related to ineffective communication. Read More »

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Effects of debt burden reduction on the Nigerian economic growth

Effects of debt burden reduction on the Nigerian economic growth. 1980-2012

Introduction

  • Background to the Study

It should be noted that the act of borrowing creates debt in any nation of the world. Debt, therefore, refers to the resources of money in use in an organization which is not contributed by its owners and does not in any other way belong to them (Were, 2001). It is a liability represented by a financial instrument of other formal equivalent. When a government borrows, the debts is a public debt, debts are incurred by government through borrowing in the domestic and international markets to finance domestic investment. Read More »

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Consumer Protection and Drug Marketing in Nigeria

Consumer Protection and Drug Marketing in Nigeria (A Case Study of Juhel Pharmaceutical Company Enugu)

Historical Dimension/Origin of Consumer Protection

Drucker made his point thus, “that if after twenty years of marketing rhetoric consumerism could become a powerful movement proves that not much marketing has been practiced.  Consumerism is the shame of marketing (Drucker P. 1973: 64 – 65).

Before proceeding, it is advisable to define consumerism to relate it to Drucker’s opinion.  Consumer can be described as price, performance and quality consciousness among the buying public, as indicated by consumer council, consumer’s associations and others includes criticism of misleading or unjustified advertising, claims, especially, in the USA” (Jefkinsf 1973 : 20). Read More »

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Effects of Instructional Material in the Teaching and Learning in Primary School

Effects of Instructional Material in the Teaching and Learning in Primary School in Enugu East Local Government Area, Enugu State.

Review of Related Literature

The review of related literature will be discussed under the following sub-headings:

– Conceptual framework of instructional material in teaching

-Concept of Instructional materials

– Characteristics of instructional material

– Availability of instructional material in primary schools

– Problem of using instructional material in the teaching

– Review of related empirical studies

– Summary of reviewed literature. Read More »

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Consumerism in Nigeria. The Role of Nafdac and Apocn

Consumerism in Nigeria. The Role of Nafdac and Apocn

Literature Review

2.1     The Origin of the Subject Area

          The need for consumer protection is to ensure that consumers get the maximum utility or satisfaction from a product.   To make sure that all relevant information (positive or negative) which will help the consumer to form a good judgment or to evaluate they product and decide whether to buy or refrain from buying a particular proplict.    Also to ensure that the salesman do not take undue advantage of consumer or customer to make advantage of consumer or customer to make extra profit or gains.    For instance raising price of the product due to scarcity or excessive demand.  Read More »

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Credit Risk Management and Banks Profitability in Nigeria

Credit Risk Management and Banks Profitability in Nigeria

Literature Review

This chapter reviews literature on credit risk management and return on investment.  It starts with theoretical framework, exposition on risk management, followed by reviews of literature on kinds of risk faced by banks with particular emphasis on credit risk. Read More »

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