https://www.mdu.se/

Date : June, 2008.

Level : Master Thesis EF0705, 10 points (15credits)

Authors : Amalokwu Obiajulum John (820821)

Lawrence Njilefack Ngoasong (770901)

Title : Budgetary and Management control Process in a Manufacturing

Organization.

Supervisor: Roland Almqvist.

Problem : What is the budgeting practice in the Nigerian Manufacturing companies?

Purpose : The aim of this study is to investigate the management control practice

(budget being the tool for management control) in Guinness Nigeria Plc and

to suggest what seems to us the most appropriate practice based on findings

from literatures and empirics

Method : The study was described based on a qualitative approach. Furthermore, we

described why we chose the company, sources of literature, techniques

employed in data collection (primary data), research purpose,

data analysis as well as critiques to the method use.

Conclusion : The Integration of strategic Management and Budgeting enhances

competitiveness which when attained is translated as high performance.

Keywords : Management Control, Budgeting, strategy, High performance and

Competitive advantage.