The Role Of Budgeting In Managerial Planning And Control, A Case Study Of Guinness Plc, Benin, Edo State And Nigerian Breweries Plc, Ama, Enugu State

ABSTRACT This study is on the Role of Budgeting in Managerial Planning and Control: A case study of Guinness Nigeria Plc. Benin, Edo State and Nigerian Breweries Plc. Ama, Enugu State. This is with a view to identifying some of the factors that has hindered management plans. Budgeting both at managerial level and operational level looks at the future and lay down what is to be achieved. Control checks whether or not the plans are realized and puts into effect corrective measures where deviation or shortfall is occurring. The methodology adopted involves the use of primary data, through struct…