Budgeting and budgetary control practices of Koforidua Polytechnic
| dc.contributor.author | Asamoah, Felix Oppong | |
| dc.date.accessioned | 2011-08-15T22:27:05Z | |
| dc.date.accessioned | 2023-04-21T03:42:11Z | |
| dc.date.available | 2011-08-15T22:27:05Z | |
| dc.date.available | 2023-04-21T03:42:11Z | |
| dc.date.issued | 2009-08-15 | |
| dc.description | A Dissertation Submitted To The Department Of Accounting And Finance, School Of Business, Kwame Nkrumah University of Science and Technology in partial fulfilment of the requirements for the degree of Master of Business Administration, 2009 | en_US |
| dc.description.abstract | This work sought to examine budgeting and budgetary control practices of Koforidua Polytechnic. Thus, to assess its budgeting processes, budget administration, and budgetary control procedures to be able to identify lapses so as to provide recommendations for improvement. Findings indicated that the Polytechnic has embraced budgeting and budgetary control as a tool for its financial management. As a result the Polytechnic prepares a legislative budget which is sent through the National Council for Tertiary Education to the Ministry of Finance and Economic Planning for funding. This budget is prepared after all the departmental budgets have been prepared and collated. Management budget is prepared based on the approved funds from the government to facilitate allocation of these financial resources to the two schools in the Polytechnic and for that matter the departments under them. The performance of the various departments are monitored by the Finance Committee for reports on actual and budgeted income and expenditure to be prepared for onward submission to the National Council for Tertiary Education quarterly. Variance reporting is effectively practiced by the Polytechnic and there is a computerized system in place for the preparation of budgets, however the Polytechnic has no budget manual. | en_US |
| dc.description.sponsorship | KNUST | en_US |
| dc.identifier.uri | https://ir.knust.edu.gh/handle/123456789/902 | |
| dc.language.iso | en | en_US |
| dc.relation.ispartofseries | 4919; | |
| dc.title | Budgeting and budgetary control practices of Koforidua Polytechnic | en_US |
| dc.type | Thesis | en_US |
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