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BUDGETING IN ALL INFLATIONARY ENVIRONMENT (A CASE STUDY OF BINEZ HOTELS LTD ABA)
ABSTRACT: This topic was designed to highlight the importance and prominence budgeting in a very dynamic economy like ours as well as the difficulty to forecast the rate of inflation with accuracy and the problem posed by changing price level and how these problems are addressed in making budgeting decisions. Highlighting the advantages as well as he problem associated with budgeting will enhance the managers skill and ability in the preparation and implementation of budgets. They will also see the correlation between budgeting and success as well as appreciate it students on the dynamics, complexities and mechanics of today’s business decision making. a part from making some contribution to knowledge, the study would also add to the existing. Finally, the study is significant as it is in partial fulfilment of the polytechnics requirement for the award of Higher National Diploma (HND) in Accountancy. This study report is five chapters. The first chapter introduces the topic, present the nature of the problem, the objective of the study significant of the study, the significant of the study the scope of the study as well as statement of hypothesis. The chapter also given a brief history of the company and the aware ship structure. Hence the first chapter serves as a prelude to the main study. The second chapter examines the work of the other people on the study. Review is divided into sections top cover areas like of meaning and purposes of budget and the techniques of the data treatment will be explained and the limitation to which we are subjected in the data treatment. The data collected will be analyzed and discussed so as to develop our findings in the context of the purpose for which the study was conducted chapter four. Here, the statement of fact in connection with the study will be made. The finding of the study will determine whether the hypothesis were true or not. Finally, in chapter five, statement of findings is made, conclusion are draw remarks and recommendations based on the study are made.
TABLE OF CONTENTS
CHAPTER ONE
Introduction 1
1.1 Background statement 1
1.2 Nature of the problem 3
1.3 Statement of hypothesis 5
1.4 Objective of the study 6
1.5 Research question 7
1.6 Significance of the study 8
1.7 Scope of the study 9
1.7.1 Brief history of the company 10
1.7.2 Ownership structure 11
1.8 Organisation of the study 11
1.9 Definition of terms 12
CHAPTER TWO
Review of related literature 16
2.1 Introduction 16
2.2 Meaning and purpose of budgeting 21
2.3 Types of budgeting 23
2.3.1 The operating budget 23
2.3.2 The finance budget 26
2.4 Stamps in preparing budget 28
2.5 Techniques of budget 29
2.6 Meaning of inflation 31
2.7 Rates of inflation 32
2.8 Types of inflation 33
2.9 Pos and cons inflation 35
2.10 causes of inflation 36
2.11 Control of inflation 39
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