THE IMPACT OF BUDGET AND BUDGETARY CONTROL:

(CASE OF ETHIOPAN CONSTRUCTION DESIGN AND

SUPERVISION WORKS CORPORATION)

Prepared By: Aster Ribisso

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 Introduction

• Ethiopia started the practice of government budget early at

the regime of Hailesilasse.

• The objective of this study was to assess the impact of budget

and budgetary control system on in the case of Ethiopian

Construction Design and Supervision Works Corporation.

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 Research Questions

• What is the process of budget planning looks like

• To what extent budget evaluation is important for

effectiveness.
• Does budget monitoring and control contribute for
effectiveness
• Is budget participation being practiced to enhance
effectiveness?
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 REVIEW OF RELATED LITERATTURE

• Budgeting involves:- the establishment of predetermined goals, the

reporting of actual performance results and evaluation of performance in

terms of the predetermined goals .

• Types of budget

– Operating budgets
– Capital budgets
– Financial Budgets

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 REVIEW OF RELATED LITERATTURE

• Budgetary Control:
refers to any management approach that involves setting some
kind of targets, regularly measuring variances between the
original targets and actual outcomes, and motivating people to
reduce those variances.

 Planning
 Monitoring and Controlling
 Evaluating

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 Conceptual Framework

Independent Variable
Dependent Variable

-Planning
Effectiveness of
-Monitoring and control Budget and
Budgetary
participating of budgets
Control
-Evaluation

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 Research Design

• Used Descriptive survey

This design attempts to collect data from members of the
population and describes existing phenomenon with reference to
pre-established objective.
• Target Population
finance office of the corporation
• Sample size
 is 150 employees

• Data Collection
 structured questionnaires

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 Conclusions

• The various variables under budgetary controls such as

budget planning, budget monitoring and control, budget
evaluation and participative budget were examined
individually and their mean were evaluated and compared
based on the likert scale of 1 to 5 points questionnaires and
analyzed using percentages.

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 Recommendation

• Have continuous training for budget holders at the

beginning of every budget period to enlighten employees

• give serious attention for budget monitoring and control to

improve budget implementation so that effectiveness of the
organization is enhanced.

• Finance Office should not wait until period of

implementation is over as mistakes can no longer be
corrected at the end of the period or continuous evaluation
is important
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Thank you

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