| Abstract: | The main purpose of this study is to assess budget and budgetary control in Luna Export Slaughter House PLC. The study use a descriptive research design which was aimed at examining the impact of budgetary controls on effectiveness of organizations in Luna Export Slaughterhouse and The study has been applied qualitative research methods and used simple statistical tool to present, interpret and analyze collected data. Therefore, the study takes all the 20 respondents from 4 departments who have direct and practical bond with budget utilization and budget control activities in the organization. The main finding of the study was there is major problem on budget implementation and top management support, and the company follows good budget planning and control. And the budgetary controls such as budget planning, budget monitoring and control, budget evaluation and budget participation, there is low practice of budgetary control system at the time of implementation in Luna Export slaughterhouse, in this study the top managements use a power decentralize on budget implementation to avoid the problem on budget implementation. And the researcher recommend that Planning and budget departments should arrange continuous training, Management of the organization in Luna Export slaughterhouse should give serious attention for budget monitoring and control to improve budget implementation so that effectiveness of the organization and the organization should regularly evaluate budget implementation and management team should discuss this result for taking corrective actions for organizational effectiveness. |
