Abstract
This study reviewed budgeting as a tool on service improvement in telecommunication industries in Nigeria. The objectives of this study were to examine the historical development of budgeting, meaning and purpose of budgeting, process and types of budget, control and techniques of budgeting and to identify the introduction of telecom services, types and give reasons for quality services as well as give the strategies and finally to give the impacts of budgeting on telecom service improvement. The data collected through questionnaire were analyzed, tabulated and presented using average and simple percentage. The hypothesis was tested using chi-square (x2) at 0.05 level of significance and degree of freedom 5. the sample size no = 30 was used and represented the population size (n). The chi-square (x2) was calculated and compared with the critical value, accepting the alternative hypothesis (Hi) since the calculated value is higher than the critical value. The major finding of this study is that there was significant relationship between budgeting and service improvement in telecom industries. On recommendation, telecommunication industries should apply budgeting in order to improve their standard, service and achieved the firms’ objective.
TABLE OF CONTENTS
Title page- – – – – – – – – -i
Approval page- – – – – – – – – -ii
Certification page- – – – – – – – -iii
Dedication- – – – – – – – – -iv
Acknowledgment- – – – – – – – -v
Abstract- – – – – – – – – – -vi
Table of contents- – – – – – – – -viii
Chapter one
- 0 Introduction- – – – – – – – -1
- Historical background of case
study- – – – -3
- Problem analysis- – – – – – – –
5
- Purpose of the study- – – – – – – -5
- Relevant research questions- – – – – -7
- Statement of hypothesis- – – – – – -8
- Limitation (scope of the
study)- – – – –
8
- Assumptions- – – – – – – – -9
- Significance of the study- – – – – – -10
- Definition of terms- – – – – – – -10
Chapter two
2.0 Review of related literature- – – – – -13
2.1 Historical development of budget/budgeting- – -13
2.2 The meaning of budget/budgeting- – – – -15
2.3 The purpose of budgeting- – – – – – -16
2.4 The condition necessary for a successful budgeting -20
2.5 Process of budgeting- – – – – – -21
2.6 Classification of budget- – – – – – -23
2.7 Budgetary control system- – – – – – -26
2.8 Budgeting techniques- – – – – – -26
2.9 Introduction of telecommunication services – -28
2.10 Types of service provided by telecommunication industries- – 29
2.11 Reasons for poor quality services- – – – -30
2.12 Strategies for ser vide improvement- – – -31
2.13 The impact of budgeting on telecommunication service
improvement in Nigeria- – – – – – – -33
2.14 Payment made by MTN on poor quality service——34
Chapter three
- Research methodology- – – – – – -38
- Research design- – – – – – – -39
- Characteristics of study population- – – – -39
- Sample design and procedures- – – – – -40
- Data collection instrument- – – – – -40
- Study instrument- – – – – – – -41
- Administration of data collection instrument- – -41
- Pilot study, test of validity and reliability of the study
instrument – – – – – – – -42
- Procedures for processing collected data- – – -43
Chapter four
- Presentation and analysis of data – – – -46
- Brief introduction of the chapter- – – – -46
- Criteria group return, respondents, characteristics and
classification – – – – – – – -46
- Presentation and analysis of data according to research
questionnaire – – – – – – – -47
- Presentation and analysis according to hypothesis -66
- Analysis of other data – – – – – -75
- Discussion of findings- – – – – – -75
Chapter five
- summary, conclusion and recommendation – -81
- Summary – – – – – – – – -81
- Comprehensive summary of the findings – – -81
- Summary of the study – – – – – -82
- Conclusion drawn from the findings – – – -84
- Recommendation based on the conclusion- – -86
- Suggestion for further studies – – – – -86
Bibliography- – – – – – – – -88
Letter of introduction – – – – – – -91
Questionnaire – – – – – – – -92
LIST
OF TABLES
Table Title of Table
- Analysis of questionnaire
returned
- History of budgeting/budget
- Meaning of budgeting/budget
- Condition for successful
budgeting
- Introduction of telecom
services
- Types of telecom goods and
services
- Causes of poor quality
service
- Strategies for service
improvement
- Impacts of budgeting on
telecom service improvement
- Computation of hypothesis I
- Computation of hypothesis II
CHAPTER ONE
- INTRODUCTION
Budgeting is the most important techniques whereby long-term strategies are converted into short-term action plans. Every organization including telecommunication requires not only planning but also a well co-ordinated plan to improve the quality of service was rendered to their customers in order to achieve the organization goals.
Budgeting as a predetermined objectives, represents what is most likely to happen after a careful consideration of the priorities of the company and the constraints of the company. It provides a standard for comparism with the result actually achieved.
According to the Chartered Institute of Management Accountants
(CIMA), “A budget is a financial or
qualitative statements prepared and approved prior to a defined period of time,
of the policy to be pursued during that period for the purpose of attaining a
given objectives. Thus budgets and the resulting variance would serves as a
guide to current operation and service improvement in the telecom industries.
This study would review budgeting and service improvement in
telecom industries as follows:
- Historical development of
budget/budgeting
- Meaning of budgeting
- The purpose of budgeting
- Conditions necessary for a
successful budgeting
- Process of budgeting
- Classification of budgets
- Budgeting control system
- Budgeting techniques
- The introduction of telecom
services
- Types of service provided by
telecom industries
- Reasons for poor quality
services
- Strategies for service
improvement
- The impact of budgeting on
telecom service improvement in Nigeria
- HISTORICAL BACKGROUND OF CASE STUDY
The historical background of MTN Nigeria Plc, according to
Ezeifedi (2009) was launched on may 16th, 2001 as part of the MTN
group Africa and become the first GSM network
operator. The company started its commercial operation on the GSM network at
Lagos as it’s headquarter, followed by Abuja, Portharcourt, Enugu, Owerri and
other states in the country.
In January 2001, MTN paid for one of the GSM license in Nigeria at US
$85 million and as at date, in excess of $1.8 billion has been invested in
building mobile telecommunication infrastructure in Nigeria. Since August 2001 MTN
moved it’s services across Nigeria
and providing services in not less than 223 cities and more than 10,000
villages across the 36 states of the country (Nigeria) and the federal capital
territory Abuja.
According to Ezeifedi (2009:9), “the company introduced yellow
Balm in January 2003 which was commissioned by the former president Olusewgun
Obasanjo. This digital microwave transmission was the most extensive in
infrastructure in all of Africa which helps to
enhance call quality on MTN Network.
He further say that “in the year 2004, MTN expanded its network
coverage or capacity from the number prefix 0803 to 0806 as the first GSM
operator to have adopted an additional numbering system. In 2007, its network
capacity was further expanded to 0703 and 0706, and finally in 2009 0813.
MTN Nigeria Plc also introduced a self help toll-free 181
customer care line through which subscribers can resolve their frequently asked
questions free of charge.
MTN’s overriding mission is to be catalyst for Nigeria’s
economic growth and developmental potentials not only through the provision of
world class communication but also through innovative and sustainable corporate
social responsibility initiative.
BUDGETING AS A TOOL FOR SERVICE IMPROVEMENT IN TELECOMMUNICATION INDUSTRIES IN NIGERIA A CASE STUDY OF MTN NIGERIA PLC, OWERRI BRANCH
