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Mälardalen University School of Sustainable Development Of Society And Technology EFO705-Master thesis

BUDGETARY AND MANAGEMENT CONTROL PROCESS IN A MANUFACTURING: CASE OF GUINNESS NIGERIAN PLC.

BY: AMALOKWU OBIAJULUM JOHN LAWRENCE NJILEFACK NGOASONG

ABSTRACT
Date Level Authors : : : June, 2008. Master Thesis EF0705, 10 points (15credits) Amalokwu Obiajulum John (820821) Lawrence Njilefack Ngoasong (770901) Title : Budgetary and Management control Process in a Manufacturing Organization. Roland Almqvist. What is the budgeting practice in the Nigerian Manufacturing companies? 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

Supervisor: Problem Purpose : :

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.

ACKNOWLEDGEMENT
Firstly we give thanks to God Almighty for the strength to work on this research. This work could not have materialized without the assistance of certain people who contributed to its success. Our special gratitude goes to Leif linnskog for his wonderful assistance during the programme and our tutor, Roland Almqvist who never failed to encourage us when we had difficulties, and also grateful to all the other members of the Mint group for making available to us...

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