A CRITICAL ANALYSIS OF BUDGETARY CONTROL: ITS EFFECTIVENESS AND EFFICIENCY IN A NON PROFIT MAKING ORGANIZATION

This research work will be A very crucial study for non- – profit making organization in Nigeria. The role of non – profit making organization in any economy is indispensable. To give this effort proper direction, it is identifiable that the key ingredient in translating this dream into reality is to bring about a clearer understanding of the need for an effective and efficient budgetary control in a non – profit making organization. The research will be carried out through series of oral interviews and distribution of questionnaire in collection of data and relevant information to the employees of national cereals research institute Badegi. The data collection will be analyzed as well as interpreted by there researcher from the testing and proofing of hypothesis. The researcher will be faced with the following constraints: - Insufficient time - Poor response from the employees - Insufficient money inorder for the company to achieve their objectives the researcher will recommend that there should be budgetary control so that works will be aware of the objective of the organization and sud- ordinates opinion considered in the preparation of the company’s budget estimate.