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Title: An investigation of budgeting and budgetary control at World Vision, Zimbabwe.
Authors: Mashindi, Lazarus
Keywords: Budgeting
Activity Based Budgeting
Budget variance and control
Incremental budgeting
Issue Date: Jun-2014
Publisher: Lupane State University
Abstract: Budgeting is about making plans for the future, implementing those plans and monitoring activities to see whether they conform to the plan. The objective of the study was to determine the relationship between methods of budgeting and budget variance in World Vision Zimbabwe. This research provides a background to the dissertation. A stimulus to the research is given followed by research problems and research questions which the dissertation will attempt to answer. It further indicates the objectives of the research and highlights the scope to be covered in the research. Furthermore, it indicates the methodology used together with the research technique applied in the research, data analysis presentation, then conclusion and recommendations. Lastly, it explains the key concepts and indicates what being covered in all five chapters of the dissertation. The study is found out that the World Vision Zimbabwe has a well-established budgeting process. Activity Based Budgeting (ABB), Zero Based Budgeting and Incremental budgeting were the methods o f budgeting and these approaches has reported different budget variance for the period 2009-2013, as a result World Vision Zimbabwe has wider variance of 10-11%.
Appears in Collections:Department of Accounting and Finance

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