CASH BUDGETING AS A BASIS FOR DECISION MAKING. (A CASE STUDY OF AGUATA LOCAL GOVERNMENT AREA).

The research project was on cash budgeting as a basis for decision making (A case study of Aguata Local Government Area).

The whole work has been divided into five chapters.Chapter one, Introduces the project Chapter two, talks on literature review Chapter three takes care of the methodology Chapter four is about data analysis and Chapter five is about summary, conclusion and recommendation.

In carrying out this project the researcher applied two pronged approaches to sounding of data.

The two approaches were the primary and secondary source of data collection.

        In case of the primary approach researcher developed a list of questionnaire which she distributed to respondents.  The second data collection utilized library research, textbooks, journals and unpublished lecturers.  The questionnaire is attached as an appendix on the end of the work.

        The data were analysed in form of hypothesis by using chi-square form of analysis the researcher found out that some project were started and abandoned half way while some other establishments adhere strictly to their cash budgets.

        In her conclusion, the researcher said that cash budgeting is an important management tool both in public and private sectors.

        Finally, the researcher recommended that orientations programme should be organised for new staff, that modern accounting equipments should be bought and put in use, that monthly cash budget should be introduced to take care of fluctuations in the economy and that management should install effective financial rewards as motivation towards meeting the organisations budget objectives.