BUDGET AND BUDGETARY PROCESS IN NIGERIA

S. Y. Ibrahim, Umar Adamu

Abstract


The aim of this study is to enhance the management control Budget in Nigeria and to ascertain its impact in controlling the expenditure as well as the government spending limit, it also enable the government in strategizing the possible ways of managing its resources. The annual budget processes will aid the government to plan in financing its capital project against the anticipated revenue to be generated thereby, making it possible for government to channel the anticipated revenue into a right direction. From literatures and empirical findings the study was described based on a qualitative approach. Furthermore, the methods employed in data collection were both primary and secondary sources.


Keywords


Management Control, Budget, process

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