ABSTRACT

 The aim of this work is to find out the extent at which profitability and budgetary control has been implemented in the brewery industries. To carry out the study, three hypothesis were formulated in chapter one. The first hypothesis sought to find out whether the business firm operates outside the scope of their corporate objectives and policies. Secondly, to find whether budgetary control affects profitability in Nigeria breweries Pic. Lastly if profitability and budgetary control influence or hinder performance in the Nigeria breweries Pic. Chapter two tries to review the related literature on budgets, the nature of budgets, types of budget, the need for budget control, budgetary control, objective of budget and budgetary control, advantage and problems inherent in budgeting. Data was collected in chapter three using oral interviews and very well structured questionnaire (X2) tables and measure that most ofthe brewery industries make use of profitability and budgetary control because it is an effective tool for decision making. It also reveals that tire proper application and maximization of objective incurred. In chapter four, tire conclusion derived therefore is that management will perform better with proper application in both internal and external economics and political variables. After schilling the hurdles posed by this study, the researcher recommended that management should not be deceived by budgetary control technique in place. Eveiy budgetary measure in the firm’s budgetary control system.