ABSTRACT
This study sought to investigate the impacts of budgeting and budgetary controls on the financial performance of Upper Manyame Sub Catchment Council (UMSCC) a statutory body in Zimbabwe. The specific objectives of the study were to analyse the budgeting and budgetary control techniques adopted at UMSCC, investigate the impact of budgeting system on the revenue of UMSCC, and to assess the impact budgetary control techniques have on the overall costs of UMSCC. The research was completed using a descriptive analysis survey using questionnaires and interviews to collect both primary and secondary data. Five departments of UMSCC were grouped into strata and used to draw the sample population using the stratified random sampling technique. Findings from the research indicated that budgeting and budgetary control techniques used at UMSCC are not effective and efficient which has resulted in the negative financial performance of UMSCC in the past three years. Based on these findings this study recommends that UMSCC incorporates flexible budgeting as well as to practise and pay more attention to budgetary control techniques, regular monitoring and reviewing. .
Murwisi, K (2021). Impact Of Budgeting And Budgetary Control On Financial Performance Of Statutory Bodies: A Case Of Upper Manyame Sub Catchment Council. Afribary. Retrieved from https://tracking.afribary.com/works/impact-of-budgeting-and-budgetary-control-on-financial-performance-of-statutory-bodies-a-case-of-upper-manyame-sub-catchment-council
Murwisi, Kudakwashe "Impact Of Budgeting And Budgetary Control On Financial Performance Of Statutory Bodies: A Case Of Upper Manyame Sub Catchment Council" Afribary. Afribary, 06 May. 2021, https://tracking.afribary.com/works/impact-of-budgeting-and-budgetary-control-on-financial-performance-of-statutory-bodies-a-case-of-upper-manyame-sub-catchment-council. Accessed 14 Nov. 2024.
Murwisi, Kudakwashe . "Impact Of Budgeting And Budgetary Control On Financial Performance Of Statutory Bodies: A Case Of Upper Manyame Sub Catchment Council". Afribary, Afribary, 06 May. 2021. Web. 14 Nov. 2024. < https://tracking.afribary.com/works/impact-of-budgeting-and-budgetary-control-on-financial-performance-of-statutory-bodies-a-case-of-upper-manyame-sub-catchment-council >.
Murwisi, Kudakwashe . "Impact Of Budgeting And Budgetary Control On Financial Performance Of Statutory Bodies: A Case Of Upper Manyame Sub Catchment Council" Afribary (2021). Accessed November 14, 2024. https://tracking.afribary.com/works/impact-of-budgeting-and-budgetary-control-on-financial-performance-of-statutory-bodies-a-case-of-upper-manyame-sub-catchment-council