ABSTRACT

This study was designed to examine the analysis of budget and budgetary control on public sector performance in Abia State; (Study of Federal Medical Centre, Umuahia). Since resources arc relatively scarce and limited, anyone involved in some way in their management is necessarily concerned with the effective utilization of resources available to her discharging the economic functions for which she is responsible. Budgeting and budgetary control become the iiiost tactical instrument for both decision-making as well as allocation of resources. In other to achieve this project methodology was used which focus on the procedure used to obtain research findings. It embodies the techniques used to collect the research data such as research design, sampling procedure, qucMiounaire (lesign, data collection and other sources of data. Based on my lindings, conclusion and recommendation, any organization without plan or budget may find it difficult if not possibie to sueeecü. One Important tin(ling is that when the budget is not co-ordinaled corporate efficiency is reduced and so over all CQ operate performance Is hampered. tu conclusion, the good performauce of the organization over the year is finally attributed to employment to these tools in the process of making human and material resources. it was observed from the study that the companies still have optimum benefit inherent in the system. I recommend that management must ensure that the established targets are not only rcalisc in nature they are actually achievable. This is because if the establishment .;..... considered to be too high then it' will encourage less frustration. On the -'''r hand, if the establishment target is too low then it may encourage "huse. More so, the forecasting mechanism of the organization shou& sharpened so that the resultant budget target would be realistic.