ABSTRACT

The study examined the effect of budgetary control on organizational performance, a study of broadcasting corporation ofAbia State. The specific objectives includes to: examine the effect of budgeting control on organizational profitability, ascertain the effect of budgeting control on organizational sustainability and evaluate the effect of budgeting on control on organizational growth. To achieve the objectives of the study, descriptive research design was adopted. The researcher adoptedprimary and secondary data in getting the required information. In testing the hypotheses, Pearson Product moment correlation was usedwas used. Thefindingsrevealedthat there is no significant relationship between budgetary control and organizational profitability. Findings revealed that there is no significant relationship between budgetary control and organizational sustainability. The study recommends that budgetary planning and controls are important in influencingperformance therefore more effortsshould, be made by management oforganizations both profit and non-profit to sensitize the employees on its importance so as to enhance performance. The studyfurtherrecommendsthat organizationsshoulddevelop moreformalpractice in the development of budgetary planning and controls, that is, Planning, Monitoring and Control and budget participation. Most organizations have minimedformal budget controls in their organizations hence the need to develop a clearpolicy on budget controlprocesses.