CHAPTER ONE: INTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
1.7 Scope and Limitation of the Study
1.8 Organisation of the Study
CHAPTER TWO: LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 Concept of Budget
2.1.2 Types of Budgets
2.1.3 Budgetary Control
2.1.4 Benefits of Budgetary Controls
2.1.5 Objectives of budgetary controls
2.1.6 Planning
2.1.7 Hindrances in Budgeting and Control
2.2 Theoretical Framework
2.2.1 The Theory of Budgeting
2.2.2 Accounting Theory
2.1.3 Budgetary Control Theory
2.3 Empirical Review
CHAPTER THREE: METHODOLOGY
3.1 Research design
3.2 Population
3.3 Sampling Frame
3.4 Sample and Sampling Technique
3.5 Data collection Instruments and Procedures
3.6 Pilot Study
3.7 Reliability and Validity of Instruments
3.7.1 Reliability
3.7.2 Validity
3.8 Data Analysis
CHAPTER FOUR: DATA PRESENTATION, INTERPRETATION AND ANALYSIS
4.1 Analysis of Respondents’ Demographic Characteristics
4.2 Analysis of Questionnaire Items
4.3 Test of Hypotheses
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION
AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
REFERENCES
APPENDIX: Questionnaire

This study investigates budget and budgetary control as a tool for effective decision and planning in manufacturing firm. It specifically examines the relevance of budgeting as a tool for planning and control; ascertain the possible effect of non-existence of budget on performance; investigates budgeting as effective tool for decision and planning; and also determines the extent to which budgetary planning and control aid management in decision making. In order to achieve the objectives, a descriptive survey research design was adopted using questionnaire as the prime instrument. A sample size of one hundred and sixty-nine was drawn from the entire population of five hundred and six-four employee in Nestle Nigeria Plc. Data generated from the respondents were analysed using descriptive statistics of simple percentage for the questionnaire items and inferential statistics of multiple regression analysis to test the hypothesis. Results showed that budget and budgetary control is an effective tool for decision and planning in manufacturing firm. The implication of this findings is that when budgets are effectively utilized within the framework of predetermined and effective control for decision and planning, it serves as a means of achieving and coordinating organizational plans and actions. Among other recommendations is that management of manufacturing firm should continue to adopt a budgetary system of adequate planning with strict adherence to implementation that cuts across the finance production, administration, marketing and other strategic departments.