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This study investigated whether the budget as a tool for decision making could
enhance organisation performance by using Mount Meru University (MMU) which
is in Arusha regional Tanzania as a case study. The objectives of the study were; to
explore decisions made from the budget at MMU, to assess the effectiveness of the
decisions made at MMU and to evaluate the organisation performance.
The population of the study was MMU employees and students that were about
1,060. Employees were 210 and students were 850, the sample size of the study was
160 respondents which comprised 75 employees and 85 students. Primary and
secondary data were collected through questionnaires and interviews, while
documentary review was used to collect secondary data.
The collected data were analyzed through the Statistical Package for Social Sciences
(SPSS) and excel software.
The general findings revealed that MMU did not give considerable weight to its
budget decisions as it was revealed by employees 75 percent, and financial decisions
did not always consider the budget 69 percent, while the performance of the
organisation was found poor through employees and students who were not satisfied
with most of the services, whereas the profits decreased from 2010 to 2011 by 138
percent and 188 percent from 2010 to 2012. Therefore, it was recommended that the
management should learn to use the budget in a disciplinary manner in order to avoid
unnecessary misuse of funds that lead to the organisation performance to be poor. |
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