Thesis Abstract

Budgeting is a fundamental tool for effective control in the public sector. This research aims to critically appraise the role of budgeting in enhancing control mechanisms within public organizations. The study will investigate how budgeting practices contribute to achieving organizational goals and objectives in the public sector. The research will explore the theoretical foundations of budgeting as a control mechanism in public administration. It will review existing literature on budgeting, control systems, and public sector management to establish a conceptual framework for the study. By examining various budgeting models and techniques, the research will provide insights into how different budgeting approaches can influence control mechanisms in public organizations. Furthermore, the study will assess the practical implementation of budgeting processes in public sector organizations. It will analyze the budgeting practices of selected public agencies to evaluate the effectiveness of budgeting as a tool for controlling financial resources, monitoring performance, and ensuring accountability. By conducting interviews and surveys with key stakeholders, the research will gather empirical data on budgeting practices and their impact on organizational control. The research will also investigate the challenges and limitations of budgeting in the public sector. By identifying common issues such as budgetary constraints, political interference, and lack of transparency, the study will highlight the barriers to effective budgetary control in public organizations. By understanding these challenges, the research will propose recommendations for improving budgeting practices and enhancing control mechanisms in the public sector. In conclusion, this research aims to contribute to the existing body of knowledge on budgeting as a tool for effective control in the public sector. By exploring the theoretical foundations, practical implementation, and challenges of budgeting, the study will provide valuable insights for public sector managers, policymakers, and researchers. Ultimately, the findings of this research will inform strategies for enhancing budgeting practices and improving control mechanisms in public organizations, thereby promoting transparency, accountability, and efficiency in the management of public resources.

Thesis Overview

1.0     INTRODUCTION
Increasing competition is continually pushing businesses towards more efficient processes, and slimmer margins. Highly capitalized industries have to ensure that their resources are used most effectively. Yet at the same time, businesses must adjust to rapidly changing customer requirements and supply chain conditions. The key to achieving operational excellence, therefore, is in the effective and flexible management of resources, and this means optimizing and scheduling people, processes, vehicles, equipment, and materials so that utilization is maximized while business goals are met.

Rowden (1995) define resources management as theprocess of using a company’sresources in the most efficient way possible. These resources can include tangible resources such as goods and equipment,financial resources and labor resources such as employees. Resource management can include ideas such as making sure one has enough physical resources for one’s business but not an overabundance so that products won’t get used, or making sure that people are assigned to tasks that will keep them busy and not have too much downtime.

The wealth of any organization is to a very great extent determined by its human resources. The place and value of human effort as a resource for any organizational productivity, efficiency and effectiveness in operation cannot be over emphasized. This capacity building developing and maintaining well trained, skilled experienced and quality human resources that will carry out the various task of the organization becomes an issue of importance.