CASH BUDGETING AS A BASIS FOR DECISION MAKING.

(A CASE STUDY OF AGUATA LOCAL GOVERNMENT AREA).

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ABSTRACT

The research project was on cash budgeting as a basis for decision making (A case study of Aguata Local Government Area).

The whole work has been divided into five chapters.

Chapter one, Introduces the project

Chapter two, talks on literature review

Chapter three takes care of the methodology

Chapter four is about data analysis and

Chapter five is about summary, conclusion and recommendation.

In carrying out this project the researcher applied two pronged approaches to sounding of data.

The two approaches were the primary and secondary source of data collection.

In case of the primary approach researcher developed a list of questionnaire which she distributed to respondents.  The second data collection utilized library research, textbooks, journals and unpublished lecturers.  The questionnaire is attached as an appendix on the end of the work.

The data were analysed in form of hypothesis by using chi-square form of analysis the researcher found out that some project were started and abandoned half way while some other establishments adhere strictly to their cash budgets.

In her conclusion, the researcher said that cash budgeting is an important management tool both in public and private sectors.

Finally, the researcher recommended that orientations programme should be organised for new staff, that modern accounting equipments should be bought and put in use, that monthly cash budget should be introduc

This research is intended to investigate the extend to which management auditing is applied by organization in Nigeria.

For example it is utilized by organisation as a tool of improving management efficiency made.

This research involves, library work, periodicals and consulted published professional journals.

CHAPTER ONE

1.1   INTRODUCTION`

1.2   STATEMENT OF PROBLEM

1.3   PURPOSE OF STUDY

• SIGNIFICANCE OF STUDY
• SCOPE AND LIMITATION
• FORMATION OF HYPOTHESIS
• DEFINITION OF TERMS

BRIEF HISTORY OF AGUATA LOCAL GOVERNMENT AREA

REFERENCE

 

CHAPTER TWO

• REVIEW OF RELATED LITERATURE
• BUDGETING AS A DECISION-MAKING TOOL
• BENEFITS/ADVANTAGES OF CASH BUDGETING
• PREPARATION OF CASH BUDGET
• FUNCTIONS OF THE BUDGET COMMITTEE
• STAGES OF CASH BUDGET PREPARATION
• GUIDELINE FOR CASH BUDGET PREPARATION
• OBJECTIVE OF CASH BUDGETING
• ESSENTIAL OF BUDGETING

REFERENCE

 

 

 

CHAPTER THREE

• RESEARCH DESIGN
• SAMPLE SIZE
• METHOD OF DATA COLLECTION
• METHOD OF DATA ANALYSIS TOOL
• DECISION RULE CHI-SQUARE

REFERENCE

 

CHAPTER FOUR

4.1   PRESENTATION AND ANALYSIS OF DATA

 

CHAPTER FIVE

• SUMMARY
• FINDING
• RECOMMENDATION
• CONCLUSION

BIBLIOGRAPHY

QUESTIONNAIRE

 

CHAPTER ONE

 

• INTRODUCTION

“For which of you desiring to build a tower does not first sit and account the cost whether he has enough to complete it”    (Lk. 14:28).

Every rational economic unit has some objectives to         attain.  Individuals, corporate bodies or governments have         objectives to achieve.  To achieve their respective objectives,       resources have to be made available.  Unfortunately nature did   not distribute her resources abundantly, whilst objectives and     needs are numerous and varied as there are various economic         units.  But the means (that is resources) to satisfy those needs   are very scarce.  Thus one has to utilize his available resources   effectively in order to realise what one want.  To maximize the   objective of an economic unit requires that one has to plan.

Planning, therefore is the process of determining the future         course of action in order to attain a desired objective or a set    goal.  A business enterprise may have as its objective the         erection of an addition factory in say, seven years time.  It         therefore draws up a plan to accomplish the task it has set for itself.

Because finance is scarce, thus each year the enterprise has to plan towards the building of the factory.  This yearly explain is         known as budgeting – a subset of corporate plan.

To a lay man, budget is just an estimate of how to spend money.  To the government budget is an estimate of a plan of         how resources are going to be supplied and utilized stated a quantitative and monetary terms within a specified period.

To accountant therefore budget is a quantitative statement in financial terms, prepared for a specific period, it may be one       year for the realization of enterprise set goals.  It is thus a very    important decision-making instrument.

A budget is defined as a financial or quantitative statement,         prepared and approved prior to a defined period of time, of the   policy to be pursued for the purpose of attaining a given objective.

(A budget is the conversion usually by segments and on short range basis of plan into figures, an accounting as it were for the future).

A comprehensive budget is made up of functional or sub-        budgets.  Some of them are, sales budget, production budget,     material purchase budget, factory cost budget, selling and administrative budgets, capital expenditure budget etc.

All these functional budget are summarized and compressed in     one budget called the MATER BUDGET.

This is defined as a total debuget in which are packaged in      one statement the sale; expenses on production, capital      movement on land, equipment and cash budgets of an organization.

 

CASH BUDGET

Since cash is the most active financial account in a business, the key in preparing a financial budget is therefore, a forecast of cash flows leading to a cash budget.  A cash budget is one of the most important budgets prepared in an organisation.  It shows in summary form, the expected cash receipt and expected cash payment during the budget period, liquidity and cash flow management are key successful operations of any organisation and it is with good reason that cash budget should receive close attention from accountants and managers.  A cash budget is defined as the planed cash position by interim period for a specific time span” it consists of two parts.

1. The planned cash receipt (inflows)
2. Planed cash disbursements (outflows)

It is concerned with ways to speed up the inflow of cash, ways to delay outflow of cash, sources of cash and temporary uses of excess cash²

Cash budget shows the effect of the budget activities selling, buying, paying wages, investing in capital equipment and so on, on the cash flow of an organisation, it is a continuous activity with budgets being rolled forwards as time progress³.

Cash budget are prepared in order to ensure that there will be just sufficient cash in hand to cope adequately with budgeted activities.  The cash budget may show that there is likely to be a deficiency of cash in some future period in which cash over draft or loans will have to be arranged or activities curtailed or alternately the budget may show that there is likely to be cash surplus in which case appropriate investment or use for the surplus can be planned rather than merely leaving the cash idle in current account.

• STATEMENT OF PROBLEM

Budget is one of the controlling instrument by Management.

It is a plan or estimate to be attained by an enterprise.  The problem is why budget goals in some cases failed to be realised.  It is because of insufficient