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Budgeting and Budgetary Control Workshop - EMP 018

By: Centre for Management Development

Oyo State, Nigeria

13 - 17 Jun, 2016  5 days

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NGN 75,000

Budgeting is a core planning function designed to direct effort, streamline activities and provide the basis of control and evaluation. The budget is an important tool for organizational effectiveness and service delivery. With increased pressure in the environment, the function has changed significantly and calls for appropriate techniques and competence.

This training workshop is designed to equip participants with the knowledge, skills and attitudes required to effectively carry out budgeting and budgetary control functions in the public and private sectors of the Nigerian economy.


At the end of the workshop, participants will be able to:

  • Prepare functional, cash and master budgets
  • Use the budget as a tool for planning, coordinating and controlling activities
  • Apply different budgeting techniques
  • Identify the main problems encountered in budgeting and proffer solutions
  • Evaluate the role of budgeting in decision-making process
  • Apply computer-based budgeting procedures.


  • Budgeting and budgetary control: an overview
  • The role of budgeting in decision making
  • Budget preparation process
  • Cash budget preparation
  • Preparation of functional and master budgets
  • Types and techniques of budgeting
  • Budgetary control and responsibility accounting
  • Staff audit as basis for budgeting
  • Capital budgeting techniques
  • Conditions for successful budgeting
  • Budgeting transparency and accountability
  • Computer application to budgeting

Methodology: Lectures, discussions, group work, case studies and exercises. Audio-visual aids will be used to reinforce these learning methods.

Target Audience

Heads of department, division and unit, budget controllers, finance and accounts directors, managers and officers, budget and accounts officers and supervisors, management and programme accountants, local government chairmen, treasurers, accountants and budget officers, budget analysts/and consultants, etc.

Mode of Assessment for Certification: 100 per cent attendance / active participation.

Contact Person: Zonal Coordinator

CMD Zonal Office, 1-3 Oba Akinyele Avenue, Old Bodija, Ibadan Jun 13 - 17 Jun, 2016
NGN 75,000.00(Per Participant (Including VAT))
(Convert Currency)

08054597905, 08130149837

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