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BUDGETING AS AN INSTRUMENT OF INTERNAL CONTROL IN A MANUFACTURING ORGANIZATION A CASE STUDY OF ETERNIT LIMITED DELTA

An efficient budgeting control system is one that produces the desired result. A balanced budget is the one that produces no variances but to achieve this, we are left to contemplation rather than a reality. This has become the problem of most of our manufacturing concerns in Nigeria. This study investigate the budget control and execution in manufacturing concerns in Nigeria with a view of appraising their efficiency.

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